Relocation intelligence

🇫🇷 Moving to France: tax, residency and cost of living

High-tax, special impatriate regime

Thinking of moving to France? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
45%
Corporate tax
25%
Capital gains
30%
Wealth tax
Yes
Inheritance tax
Yes
Cost of living index
80
Safety
5/10
Internet quality
8/10
Visa-free destinations
194
Foreigners can own property
Yes
Residency in
0 months
Citizenship in
0 years

Taxes

France has a progressive income tax with a top rate of 45% plus social charges up to ~17%. The wealth tax (IFI) applies only to real estate assets above EUR 1.3 million. An impatriate regime offers eligible expats up to 8 years of partial foreign-income exemption.

Residency and visas

EU citizens reside freely in France. Non-EU nationals must obtain a residence permit via employment, family, or investment routes. The 'Talent Passport' visa offers a streamlined route for highly skilled workers and investors.

Property ownership

Foreigners may freely purchase real estate in France. No specific restrictions apply to EU or non-EU buyers. Inheritance follows EU Regulation 650/2012, allowing a choice of national law.

Cost of living and quality of life

France scores highly on quality of life thanks to excellent healthcare (WHO ranked 1st), rich culture, and strong infrastructure. Cost of living is high in Paris but lower in regional cities. Numbeo safety index approximately 53/100.

Passport and mobility

The French passport provides visa-free or visa-on-arrival access to approximately 194 destinations (Henley 2025, joint 5th). EU membership guarantees free movement within the Schengen area.

Residency and visas

  • Carte de sejour - Salarie / Travailleur temporaire · Residency in 5 years
  • Passeport Talent - Salarie qualifie · €35,352/j · Residency in 4 years
  • Passeport Talent - Investisseur · €300,000 · Residency in 4 years
  • Visa Visiteur (retraite / rentier) · €17,040/j · Residency in 5 years
  • Passeport Talent - Createur d'entreprise · Residency in 4 years

Why people move to France

  • Impatriate Tax Regime

    Newly arriving employees and self-employed can benefit for up to 8 years from a 50% exemption on foreign-sourced income and an additional deduction on French salary under the impatriate regime (art. 155 B CGI).

  • World-class healthcare

    The French healthcare system is ranked best in the world by the WHO. Residents gain access to universal health insurance (Assurance Maladie) after three months of legal residency.

  • Extensive tax treaty network

    France has concluded over 125 tax treaties, largely eliminating double taxation for expats and international entrepreneurs.

See how France scores for your situation

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Sources

Other destinations

AndorraUnited Arab EmiratesAfghanistanAntigua & BarbudaAnguillaAlbaniaArmeniaAngolaArgentinaAmerican SamoaAustriaAustralia