Regime Rate
50%
Under the Impatriate Regime
Standard Top Rate
45%
without this regime
Duration
8 yrs
Maximum 8 years from application
Target Profile
Income Exemption
France
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under Impatriate Regime
€37 500
Standard Rate
€47 250
Annual Saving
+€9 750
Eligibility Requirements
Who qualifies?
- Executives and specialists recruited abroad by French company or group
How the Regime Works
Full details
50% exemption on employment income (salaire de référence) + 100% exemption on foreign-source passive income (dividends, interest, royalties) for 8 years. Must not have been French resident in prior 5 years.
Regime vs Standard Rates in France
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 45% | ~22.5% effective | -22.5pp |
Frequently Asked Questions
What is the Impatriate Regime in France?
The Régime des Impatriés (Article 155 B CGI) is a special tax regime in France that provides 50% flat rate to qualifying individuals or entities. 50% exemption on employment income (salaire de référence) + 100% exemption on foreign-source passive income (dividends, interest, royalties) for 8 years. Must not have been French resident in prior 5 years. Legal basis: Art. 155 B CGI; BOFiP BOI-RSA-GEO-40-10.
Who is eligible for the Impatriate Regime?
Eligibility for the Impatriate Regime is limited to: Executives and specialists recruited abroad by French company or group. Applicants typically must not have been France tax residents during a specified prior period. Always verify current conditions at the source: Art. 155 B CGI; BOFiP BOI-RSA-GEO-40-10.
How much tax do you pay under the Impatriate Regime?
The Impatriate Regime exempts a significant portion of your qualifying income from France income tax. On a gross income of €150,000, this typically results in substantially lower tax compared to the standard 45% top rate.
How long does the Impatriate Regime last?
The Impatriate Regime lasts for 8 years from the year you first qualify. After this period, standard France tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the Impatriate Regime?
Application procedures for the Impatriate Regime are set out in Art. 155 B CGI; BOFiP BOI-RSA-GEO-40-10. You typically need to file a formal application with France's tax authority after establishing residency. Consult a local tax advisor for guidance.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.