As a non-resident intern or apprentice, how are my salaries or compensation taxed?

Non-residents are liable for withholding at source for non-residents for wages, salaries and pensions provided this income is derived from French sources and liable for tax in France under international tax treaties.

These treaties can be consulted on the impots.gouv.fr website in the “International/Les conventions internationales section” (in French).

If your activity (summer job, internship, apprenticeship, etc.) is carried on in France, the income is theoretically considered as deriving from French sources.

The status of non-resident for tax purposes does not prevent entitlement to the exemptions provided for:

  • If you are 25 years old on 1 January of the year of taxation at the latest, income received for a salaried job carried on at the same time as your studies (student jobs, summer jobs, etc.), and if the total of this income is less or equal to an annual limit of three times the monthly statutory minimum wage (SMIC) : only the proportion in excess of the limit needs to be declared.

  • Salaries received as part of your apprenticeship within a set annual limit 

  • Allowances for mandatory internships lasting less than three months that are an integral part of your academic course

  • Compensation paid to interns (under Article L.124-6 of the French Education Code), within the limit of the annual amount of the SMIC 

Amounts received become taxable for the proportion exceeding the ceiling of exempted income and are liable for withholding at source for non-residents under ordinary law conditions.

See also: “C'est ma première déclaration, que dois-je déclarer ?” (How do I file my first income tax return?), I am a non-resident. How is the withholding at source deducted by my employer or pension fund calculated? and “I am a non-resident. Assessment and declaration of wages, salaries and pensions”.

 

UPDATED DINR-PART on APRIL 15, 2024