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Impatriate Regime
France · Special Tax Regime · 2026
Last reviewed:
Duration
Up to 8 years
How it works
Qualifying employees who relocate to France from abroad may exclude 50% of their salary and 50% of foreign-source investment income for up to 8 years.
Who qualifies?
Employees hired from abroad or seconded to a French entity; must not have been French tax resident in the 5 prior years
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard France top rate | 45% |
Calculate your take-home under Impatriate Regime
Enter your salary and select France + the impatrie regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.