Quick answer
France has no digital nomad visa or flat-tax regime. Its main incentive is the impatriate regime (article 155 B of the Tax Code): for up to 8 years, employees and executives recruited from abroad can exempt their impatriation bonus, often a flat 30% of pay, plus 50% of certain foreign investment income. Newcomers also skip wealth tax on foreign property for five years.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
Heavnn
Stay tax compliant, wherever you work
Answer a few questions and get a clear plan for your own situation.
Find my savings →You are moving to France for a job, a company or a lifestyle, and you have heard about "the impatriate regime". After this guide, you will know who qualifies in 2026, what it saves, and what France offers remote workers and freelancers.
France tax incentives for expats in 2026: the key figures
| Item | Rule for 2026 |
|---|---|
| Main regime | Impatriate regime, article 155 B of the General Tax Code (CGI) |
| Who qualifies | Employees and assimilated executives recruited from abroad or sent by a foreign group |
| Prior non-residence | Not French tax resident in the 5 calendar years before taking up the job |
| Duration | Until 31 December of the 8th year after taking up the job |
| Salary exemption | Impatriation bonus, or flat 30% of total pay, plus days worked abroad |
| Caps | 50% of total pay, or 20% for the foreign-days part |
| Foreign investment income | 50% exempt (dividends, interest, royalties, securities gains) |
| Real-estate wealth tax (IFI) | Foreign property exempt for 5 years after arrival |
Is this guide for you?
Read on if you…
- are being hired by a French employer, or sent to France by a foreign group;
- are founding or running a French company as its salaried president;
- hold foreign investments and are about to become French tax resident.
Probably not your case if you…
- were French tax resident at any time in the last five years. You do not qualify;
- want a low-tax base for remote work for foreign clients. France is a full-tax country.
Who qualifies for the French impatriate regime?
The regime targets people France actively recruits. You need all of these:
- You are an employee or assimilated executive. Salaried employees qualify, as do company officers taxed like employees, such as the president of a SAS.
- You were recruited from abroad, directly by a French company, or sent by a foreign group company to a French entity.
- You were not French tax resident during the five calendar years before you start.
- You become French tax resident under article 4 B of the Tax Code from your start date.
Your nationality does not matter. A French citizen returning after five years abroad can qualify. Our guide to tax residency in France explains the four residence tests.
Here's the catch for freelancers. Self-employed people are not covered by the main regime. A separate rule exists for non-salaried people bringing an "exceptional economic contribution", but it is rarely granted.
What does the impatriate regime actually exempt?
Your impatriation bonus
The extra pay you receive because you moved to France is exempt from income tax. If your contract has no separate bonus, you can opt for a flat 30% of total pay instead. Recruited directly from abroad? The flat 30% is usually the simplest route.
Days worked abroad
Pay for work done outside France, in the direct interest of your employer, is also exempt. Think client trips and conferences.
The caps
You choose one of two caps. Either the total exemption stays within 50% of your pay. Or the foreign-days part alone stays within 20% of your taxable pay. Your adviser should test both.
Foreign investment income
50% of qualifying foreign-source dividends, interest, royalties and securities gains is exempt. The source country must have a treaty with France containing an administrative assistance clause. Social levies still apply in full. You can read the standard rates in our guide to capital gains tax in France.
Good news: the exempt salary part still counts for computing the rate on your other income. That is the taux effectif rule. So the saving is real but not as large as the headline.
What about social security and wealth tax?
The impatriate regime is about income tax. You still pay French social contributions on your full salary, about 22% employee side and 40–45% employer side. Some impatriates may be exempted from pension contributions if they keep a foreign pension plan, under strict conditions.
On wealth, France only taxes real estate through the IFI, above EUR 1.3 million net. New residents are exempt on property held outside France for five years. French property counts from day one. See our guide to specific taxes in France.
Does France offer anything for digital nomads?
Honestly? Not much. There is no digital nomad visa, no flat tax and no non-dom regime. If you live in France, you are taxed on your worldwide income at up to 45%, plus social levies.
Non-EU nationals usually use one of these permits:
| Permit | Fits | Tax angle |
|---|---|---|
| Talent Passport – qualified employee or EU Blue Card | Hired by a French company | Impatriate regime possible |
| Talent Passport – company founder or investor | Starting or investing in a French business | Impatriate regime if salaried by the company |
| Entrepreneur / liberal profession permit | Freelancers with a viable business plan | Standard tax, no special regime |
| Long-stay visitor visa | Living on savings, no French work | Standard tax; local work not allowed |
EU, EEA and Swiss citizens need no permit. They still face the standard rules once resident.
Working remotely for a foreign employer from France? You will typically owe French income tax and French social security. Some treaties keep the right to tax elsewhere for short stays, see our guide to France's international tax treaties.
For comparison, see tax incentives for expats in Germany and in Austria.
How do you claim the impatriate regime?
- Check eligibility before you move. Five clear calendar years outside France, and an employment contract or secondment.
- Negotiate the contract. Decide whether to set an explicit impatriation bonus or rely on the flat 30%.
- Tell your employer. It applies the exemption in your monthly withholding.
- Keep records of days abroad: travel logs, invoices, calendars.
- Claim it on your annual return in the boxes for exempt impatriate income, and the 50% foreign income relief on form 2047.
You can ask the tax office for a formal ruling (rescrit) if your case is borderline.
Example – Sofia, product director recruited from Lisbon
Sofia, Portuguese, has never lived in France. A Paris start-up hires her in 2026 at EUR 120,000 a year. She opts for the flat 30%: EUR 36,000 of her salary is exempt from income tax. Her taxable pay drops to EUR 84,000. At her marginal rate of 41%, that saves her roughly EUR 12,000 a year, every year until 2034. She also earns EUR 8,000 of dividends from Portuguese shares. Half of it, EUR 4,000, escapes French income tax.
Sofia saves over EUR 12,000 a year with one clause in her contract.
Check whether your French move qualifies, before you sign the job offer.
Find my savings →Common mistakes (and what they cost)
- Signing the French contract before checking the five-year rule → one forgotten year of French residence kills the regime for all eight years.
- Assuming freelancers qualify → you plan on a 30% exemption that never comes, and face back taxes plus 10% to 40% penalties.
- Forgetting the IFI clock → the five-year exemption on foreign property ends quietly, and a wealth tax bill follows.
- No proof of days abroad → the tax office rejects the foreign-days exemption during an audit.
- Ignoring social security → the regime does not touch contributions, which can cost more than income tax.
Frequently asked questions
Does France have a digital nomad visa?
No. France has no dedicated digital nomad visa in 2026. Non-EU remote workers usually rely on a Talent Passport, an entrepreneur or liberal profession permit, or a long-stay visitor visa. The visitor visa does not allow work in France. EU and EEA citizens can live and work in France freely, but become taxable on worldwide income once resident.
How long does the French impatriate regime last?
It runs until 31 December of the eighth year after you take up your job in France. Start in March 2026 and it lasts until 31 December 2034. You lose it early if you stop being French tax resident, or if you leave the employment conditions it relies on. Changing employers within France needs a careful check.
Can freelancers use the impatriate regime?
Generally no. Article 155 B covers employees and executives taxed like employees. A founder who becomes the salaried president of their own French SAS may qualify. A separate rule exists for self-employed people bringing an exceptional economic contribution to France, but it is narrow and rarely used.
Is the 30% flat exemption automatic?
No. You can choose the flat 30% only if your contract has no separate impatriation bonus. It applies to people recruited directly from abroad. Your employer applies it through monthly withholding, and you confirm it on your annual return. Secondees within a group usually use the actual bonus instead.
Does the impatriate regime reduce social security contributions?
Not as such. You pay French social contributions on your full salary. Under strict conditions, some impatriates who keep contributing to a foreign pension scheme can be exempted from French pension contributions. Most people pay the standard rates, so factor them into your net pay calculation.
Are foreign capital gains fully exempt for impatriates?
No. 50% of gains on foreign securities, and of foreign dividends, interest and royalties, is exempt from income tax. Social levies remain due on the full amount. The income must come from a country with a treaty that includes an administrative assistance clause with France.
Related guides
- How to become French tax resident: your move plan
- Tax residency in France: the four tests
- Capital gains tax in France
- Personal tax deductions and benefits in France
- Specific taxes in France: IFI and more
- France tax landscape overview
- All country tax guides
Sources
- Légifrance – General Tax Code (CGI)
- BOFiP – Official tax doctrine
- impots.gouv.fr – International (non-residents and arrivals)
- France-Visas – Official visa website
- Welcome to France – Talent Passport
- PwC Worldwide Tax Summaries – France, individual other issues
This guide is general information, not personalised tax advice. See how we research and review.
See what France's impatriate regime is worth for you
Share your offer and move date, and we will check the regime, the caps and your net pay.
Start with Heavnn →
