France Tax Guide 2026 — Prélèvement à la Source, Expat Regime & Why Paris Pays Less Than You Think

France gets a bad rap for taxes. But for tech salaries, the expat regime (Article 155 B) + prélèvement à la source (PAYE) makes it competitive — especially with lower social charges than Germany.

Expat Regime (Article 155 B CGI) — The Hidden Gem

Feature	Details
Exemption	30% of gross salary tax-free (capped at €100k/year)
Effective rate	~28-32% on €80-150k (vs 45%+ standard)
Duration	5 years (year of arrival + 4)
Eligibility	Not tax resident in France for prior 5 years; hired from abroad
Covers	Salary, bonuses, RSU (if employment-linked)
Bonus	50% exemption on passive foreign income (dividends, interest, rental)

2024 update: Cap raised from €76k to €100k/year. Much more useful for senior tech.

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Standard 2026 Tax Brackets (After 10% Allowance)

Net Taxable Income	Rate
€0 – €11,294	0%
€11,295 – €28,797	11%
€28,798 – €82,341	30%
€82,342 – €177,106	41%
Over €177,106	45%

Plus:

• CSG/CRDS (social charges): 9.7% on 98.25% of gross (deductible 6.8% for tax)
• CEHR (high earners): +3% on €250k–€500k, +4% on €500k+

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Social Security (Employee Share)

• Total ~22% but ~13% is tax-deductible (CSG portion)
• Net cost: ~9% after tax deduction
• No cap on most contributions
• Employer pays ~45% (but that's their problem)

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Real Examples: Expat vs Standard (Single, No Kids)

€60,000 Software Engineer

	Expat (30% exempt)	Standard
Taxable salary	€42,000	€60,000
Income tax (after 10% allowance)	€5,500	€11,800
CSG/CRDS (net)	€4,200	€4,200
Other social	€2,100	€2,100
Total deductions	€11,800	€18,100
Net/month	€4,017	€3,492

Expat saves ~€525/month at €60k.

€100,000 Senior/Lead

	Expat (30% exempt, capped)	Standard
Taxable salary	€70,000	€100,000
Income tax	€15,800	€26,800
CSG/CRDS (net)	€7,000	€7,000
Other social	€3,500	€3,500
Total deductions	€26,300	€37,300
Net/month	€6,142	€5,225

Expat saves ~€900/month at €100k.

€150,000 Principal/VP

	Expat (30% exempt, capped at €100k)	Standard
Taxable salary	€120,000	€150,000
Income tax	€28,300	€45,800
CSG/CRDS (net)	€10,500	€10,500
Other social	€5,250	€5,250
CEHR surcharge	€1,500	€3,500
Total deductions	€45,550	€65,050
Net/month	€8,704	€7,079

Expat saves ~€1,600/month at €150k.

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The "Prélèvement à la Source" (PAYE) Reality

• Tax withheld monthly from payslip — no annual return shock
• Rate auto-adjusted each September based on prior year
• Expat regime applies automatically if employer flags you correctly
• No separate filing needed for pure salary income

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Crypto in France 2026

Transaction	Tax
Sell crypto → fiat	30% flat (PFU = 12.8% tax + 17.2% social)
Crypto → crypto	Taxable event (30%)
Staking/DeFi yields	30% (PFU)
Mining	30% (or progressive if professional)
Hold > 1 year	No exemption
Annual allowance	€305 tax-free gains/year

Expat regime holders: Crypto gains taxed at standard 30% — not covered by 30% salary exemption.

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France vs Neighbours (€100k Gross)

Country/Regime	Net/Month	Effective Rate
France (Expat, Art 155 B)	€6,142	38.6%
France (Standard)	€5,225	47.8%
Germany (Standard, Munich)	€5,350	46.5%
UK (Standard, London)	£5,140 (€6,050)	39.5%
Italy (Impatriati, Milan)	€6,265	37.3%
Spain (Beckham)	€6,033	39.7%

France Expat sits mid-table — competitive with UK, beats Germany standard.

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Paris vs Lyon vs Bordeaux — Cost of Living Adjustment

City	Net/Month (€100k Expat)	Rent (1-bed)	Disposable
Paris	€6,142	€1,400	€4,742
Lyon	€6,142	€950	€5,192
Bordeaux	€6,142	€900	€5,242
Nantes	€6,142	€800	€5,342
Remote (rural)	€6,142	€500	€5,642

Same net, vastly different lifestyle. Remote-friendly French companies = arbitrage opportunity.

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Quick Calculator

Exact numbers for your salary + expat eligibility + city:
taxyoursalary.com/france — 2026 rates, expat vs standard, CSG/CRDS breakdown, regional COL.

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Source: BOFiP 2026 scales, CGI Art. 155 B, Art. 197 (PFU), DGFiP barèmes. Always consult an expert-comptable.