How much you pay in France depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified July 2026.
As an employee
Income tax: Progressive to 45%, plus ~9.7% CSG/CRDS social surcharges (top combined ~55.4%). Social contributions: ~22% employee overall.
Social charges, not income tax, are the real weight in France. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: Micro-entrepreneur: an all-in ~12.3-26.1% of turnover (social + optional flat tax) up to ~€77.7k services / €188.7k trade. Social contributions: Included in the turnover levy.
Brutally simple below the ceilings; above them the regime reel takes over and costs jump. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 25% (temporary surcharge lifts the largest firms to ~36% for 2025-26). Dividends 30% flat (PFU).
The 30% flat tax on dividends keeps owner taxation predictable despite headline complexity. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in France (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed France tax advisor confirm the current rules for your specific case.