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Income tax - Withholding tax
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2025 income tax return for 2024
This page is up to date on 1er January 2025.
However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.
Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.
The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.
If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.
Do you want to understand the withholding tax on your income tax or report a change in situation? The tax is levied on your income from work or replacement (salary, pension for example) at the same time as you collect it. But you can request a change in your direct debit rate if you wish. We'll tell you what you need to know.
What applies to you ?
In France
Withholding tax is the act of taxing at the same time as you collect your income.
If you are employed or retired, the tax is collected by your employer or your pension fund.
You pay the corresponding income tax through deposits from your bank account directly by the tax authority if you are in any of the following:
- Self-employed
- Farmer
- You receive direct income (e.g. property income).
The levy depends on the type of income concerned:
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Wages, pensions and replacement income
The levy applies to the following revenues:
- Salaries and wages
- Retirement pensions
- Unemployment benefits
- Sickness benefit
- Taxable portion of severance pay.
FYI
The levy is indicated on your payroll.
The tax is taken directly from your income by the collector according to a tax rate calculated by the tax authorities.
For example, your employer or pension fund, France Travail (formerly Pôle emploi), Health Insurance.
If your situation changes during the year (income change or family situation), you can request a change to your rate.
This modulation is possible downwards under certain conditions.
Land income
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Maintenance payments
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Life annuities for consideration
The life annuities for consideration are taxable.
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Incomes of the self-employed
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Foreign source income
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
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Wages, pensions and replacement income
The levy applies to the following revenues:
- Salaries and wages
- Retirement pensions
- Unemployment benefits
- Sickness benefit
- Taxable portion of severance pay.
FYI
The levy is indicated on your payroll.
The tax is taken directly from your income by the collector according to a tax rate calculated by the tax authorities.
For example, your employer or pension fund, France Travail (formerly Pôle emploi), Health Insurance.
If your situation changes during the year (income change or family situation), you can request a change to your rate.
This modulation is possible downwards under certain conditions.
Land income
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Maintenance payments
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Life annuities for consideration
The life annuities for consideration are taxable.
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Incomes of the self-employed
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
Foreign source income
These revenues are subject to income tax by installments levied by the tax authorities on your bank account.
Deposits are calculated by the tax administration on the basis of the amount of income reported in the previous year.
They are charged to your bank account every month (or quarterly under certain conditions).
The levy rate applied to you is determined by the tax office.
You get it after you file your tax return.
You can find it on your Special space of the site impots.gouv.fr.
Taxes: access your Special Space
This rate is communicated to your employer or pension fund to set up the levy.
FYI
The levy rate is modified annually in Septemberbased on the spring tax return.
If you have not yet filed a tax return, the administration cannot calculate a personalized rate.
In that case, she applies you a default rate.
This rate is based on your monthly tax base, which is the amount of your salary.
The rate is applied on the basis of a annual scale. It varies from 0% to 43%.
Report to the tax authority within 60 days any change in your situation:
- Marriage
- Signature of a Civil partnershipsCivil partnerships : Civil Solidarity Pact
- Birth, adoption or procession of a minor child
- Death of one of the Civil partnerships or partners
- Divorce or breakdown of Civil partnerships
You can report the change directly in your Private online space.
Taxes: access your Special Space
Reporting a change in situation allows you to change your pick rate.
You can ask change your pick rate at the source if you are in one of the following situations:
- You want to lower your rate
- You want to increase your rate
- You want a lower rate than your Civil partnership or partner
- You don't want to pass on your personalized rate to your employer.
FYI
From 1er september 2025, each member of a married or former couple (subject to common taxation) will automatically benefit from an individualized rate, depending on his or her income. It will be possible to opt for the tax shelter, based on the couple's income.
You can request the change directly in your Private online space.
Taxes: access your Special Space
If you want to get personalized information, you can contact this service:
Who shall I contact
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
The tax return is mandatory, regardless of the amount of your income.
The withholding tax on income does not change this obligation.
You can benefit from a automatic declaration.
You receive a notice indicating your income.
Your obligation depends on your situation:
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Your situation hasn't changed
If your income hasn't changed, you don't have to make a statement.
Your situation has changed
You have to make a declaration if your situation changes.
For example, if you have a child, if you are getting married or if your income changes from the previous year.
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Your situation hasn't changed
If your income hasn't changed, you don't have to make a statement.
Your situation has changed
You have to make a declaration if your situation changes.
For example, if you have a child, if you are getting married or if your income changes from the previous year.
If tax calculated from your return is higher than the total of samples taken the year before, you still have to pay additional taxes.
Example :
In 2024, you paid €150 per month of source levy, i.e. an annual total of €1,800.
The tax calculated from your spring 2025 return is €2,100.
You will have to pay a tax supplement of €300 (€2,100 - €1,800).
There are several reasons for this discrepancy, including:
- Your revenues have increased and you have not asked change your pick rate
- You hit a advance payment of tax reductions or credits too high.
The additional tax payable (balance) is indicated on your tax notice.
The tax top-up is charged to your bank account in one of the following ways:
- Up to €300 : in 1 time in September
- More than €300 : in 4 times from September to December.
In addition to the tax supplement, you continue to pay your withholding tax for the current year.
For example, you pay the 2024 top-up tax due and the withholding tax due on your 2025 income.
If you have difficulty paying the top-up, you can request a payment deadline.
Video - Withholding tax: Why do I have a balance to pay?
Vidéo - Withholding tax: why do I have a balance to pay?
If your bank details change, you must notify the tax services from your personal area on impots.gouv.fr or by phone.
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Via the Internet
By telephone
Who shall I contact
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
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Via the Internet
By telephone
Who shall I contact
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
A change must be reported before the last day of the month to be taken into account from the following month.
To prepare for a tax top-up or overpayment refund, you must report any bank changes before 1er July.
Abroad
Specific rules for certain revenues apply if you do not reside in France.
Whether you are French or not, the tax authorities consider that your tax domicile is in France if you one of the following criteria :
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Your home is in France
Your tax domicile is in France if the habitual residence of your household is France.
Your home is your family and you.
The tax authorities shall retain the following persons:
- Your married, former or cohabiting spouse
- Your children.
However, it doesn't hold your other relatives (parents, siblings, etc.)
If you are single without children, your home is the place where you usually reside, apart from your business trips.
Your main place of stay is in France
Your tax residence is in France if it is the place of your main stay, that is to say you stay there at least 183 days during the year, so more than 6 months.
For income tax purposes, France shall mean the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
You work in France
Your tax domicile is in France if you have your main business there.
The main activity is the one that you spend the most effective time on or that gives you the bulk of your income.
If you have several activities, the main activity is taken into account.
An ancillary activity is not concerned.
Please note
Your tax domicile is in France if you are a manager of a company with headquarters in France and it has more than 250 million euros in turnover there.
For income tax purposes, France shall mean the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
The center of your economic interests is in France
Your tax domicile is considered in France if you've made your major investments there.
Likewise, if the headquarters of your affairs, from which you administer your property, is in France.
For income tax purposes, France shall mean the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
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Your home is in France
Your tax domicile is in France if the habitual residence of your household is France.
Your home is your family and you.
The tax authorities shall retain the following persons:
- Your married, former or cohabiting spouse
- Your children.
However, it doesn't hold your other relatives (parents, siblings, etc.)
If you are single without children, your home is the place where you usually reside, apart from your business trips.
Your main place of stay is in France
Your tax residence is in France if it is the place of your main stay, that is to say you stay there at least 183 days during the year, so more than 6 months.
For income tax purposes, France shall mean the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
You work in France
Your tax domicile is in France if you have your main business there.
The main activity is the one that you spend the most effective time on or that gives you the bulk of your income.
If you have several activities, the main activity is taken into account.
An ancillary activity is not concerned.
Please note
Your tax domicile is in France if you are a manager of a company with headquarters in France and it has more than 250 million euros in turnover there.
For income tax purposes, France shall mean the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
The center of your economic interests is in France
Your tax domicile is considered in France if you've made your major investments there.
Likewise, if the headquarters of your affairs, from which you administer your property, is in France.
For income tax purposes, France shall mean the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
One international convention concluded between France and a foreigner country may lay down different rules. If necessary, also check with the tax authorities of the foreigner concerned.
If you are resident in France and your spouse or partner of Civil partnershipsCivil partnerships : Civil Solidarity Pact has his tax domicile outside France (in the application of a tax treaty), you have to report the following income:
- Your income and that of the children and dependants who have their home in France
- The French source income of your Civil partnership or partner domiciled outside France (provided that the tax is attributed to France by the tax treaty).
For know your tax residence, check with your tax department.
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You're still in France
Consult your personal income tax department :
You can contact him directly from your online space:
You're abroad
Inquire with the non-resident tax department.
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
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You're still in France
Consult your personal income tax department :
You can contact him directly from your online space:
You're abroad
Inquire with the non-resident tax department.
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
A withholding tax applies to the following revenues:
- Salaries and wages for an activity carried on in France
- Pensions and life annuities if the body paying them is established in France
The deduction is deducted by your employer or your pension fund.
The withholding tax rates vary according to the source of income:
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Metropolis
The deduction is calculated by income brackets at the following rates:
- 0%
- 12%
- 20%
Overseas Departments
The deduction is calculated by income brackets at the following rates:
- 0%
- 8%
- 14.4%
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Metropolis
The deduction is calculated by income brackets at the following rates:
- 0%
- 12%
- 20%
Overseas Departments
The deduction is calculated by income brackets at the following rates:
- 0%
- 8%
- 14.4%
These rates shall apply in income brackets according to a annual scale, and after a 10 % reduction.
You must declare your withholding tax.
Check the "Withholding tax for non-residents" box on your online tax return and complete the fields.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)To be helped in his steps
France Services / Maison de services au public
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