Taxation for those leaving France

You are liable for tax on everything you earned in France prior to your departure as well as on any French earnings that are taxable in France under international tax treaties that you earned after your departure. If you own property in France, you are liable for property tax and residence tax. If a rental property is in your name as of 1 January of the year you leave France, you are liable for the residence tax.

You are liable for tax on income earned in France, and for local taxes (property tax, residence tax, etc.).

Your taxes will be calculated using the progressive income tax scale and factoring in income splitting (quotient familial).

Your income tax is calculated using the progressive income tax scale and factoring in income splitting (quotient familial). For any income earned after your departure, you will be taxed at a minimum rate of 20%.