UGA international

Housing tax

Any person occupying a residential property on January 1st of the tax year is liable to pay housing tax (‘taxe d’habitation’). This is a local tax of an amount calculated depending on the characteristics of your accommodation, its location and your personal situation. This tax will be abolished as of 2023.

Income tax

In France, income tax is deducted at source at a rate set by the tax authorities: it is therefore deducted directly from your salary and is shown on your payslip.
However, the process is not entirely automatic.
Upon arrival in France, if you have a French employment contract, you can apply for a personalized withholding tax rate.
And every year, in the spring, you must file a tax return to regularize your situation and receive a tax notice (‘avis d’impôts’).