Taxes in France

French residents pay income tax (impôt sur le revenu), now collected monthly through pay-as-you-earn withholding (prélèvement à la source), but you still file an annual return on impots.gouv.fr. Savings and investment income pays a 31.4% flat tax since 1 January 2026, and every bank account held abroad must be declared each year on form 3916. Businesses also handle VAT (TVA). The guides below explain who owes what, the key deadlines, and the forms newcomers and residents actually need.