Moving to France: taxes, residence and life
How to become tax resident in France: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In France the top income tax rate is 49%, dividends are taxed at up to 31.4% and companies pay 25% corporate tax.
How to move and become tax resident
You can become tax resident in France from arrival once you take up residence (Foyer (family home) or principal stay in France, main professional activity or centre of economic interests). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in France — see the list below.
Living there
Paris has a temperate oceanic climate with winter highs around 7.6 °C and summer highs around 25.9 °C.
Key facts
| Top income tax | 49% |
|---|---|
| Dividend tax | 31.4% |
| Corporate tax | 25% |
| Résidence fiscale | dès l'arrivée — Foyer (family home) or principal stay in France, main professional activity or centre of economic interests |
| Voie de résidence typique | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Type de climat | temperate oceanic · 7.6° / 25.9° (Paris) |
| Military service | none |
| Taxed for holding the passport | partly — French nationals in Monaco taxed as French residents (1963 convention); otherwise residence-based |
| Can you give it up? | difficult — Release (libération) by decree; slow, discretionary for young men/recent |
| Passport reputation (banks, sanctions) | low risk — Standard KYC; widely accepted by Swiss/international banks |
Residence programmes in France
Active programmes
- Talent residence permit — economic investor — Investissement CHF 282'000 · 2026-10
- Talent residence permit — business creator / innovative project (French Tech Visa) — Investissement CHF 28'200 · 2026-10
- Long-stay visitor visa (VLS-TS visiteur) — Revenu / an CHF 16'262 · 2026-10
- Entrepreneur / liberal profession residence permit — Revenu / an CHF 20'600 · 2026-10
- Work permit (salaried / Talent – qualified employee / EU Blue Card) — Revenu / an CHF 39'400 · 2026-10
- EU/EEA/Swiss free movement — freeMovement · 2026-10
- Impatriate tax regime (Art. 155 B CGI) — specialTax · 2026-10
- Family Reunification — Revenu / an CHF 16'300 · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in France to become tax resident?
dès l'arrivée. Foyer (family home) or principal stay in France, main professional activity or centre of economic interests Resident from arrival (year split); IFI on French real estate only for first 5 yrs
How much tax will I pay in France?
In France the top income tax rate is 49%, dividends are taxed at up to 31.4% and companies pay 25% corporate tax.
Which residence programmes does France offer?
Talent residence permit — economic investor (CHF 282'000); Talent residence permit — business creator / innovative project (French Tech Visa) (CHF 28'200); Long-stay visitor visa (VLS-TS visiteur); Entrepreneur / liberal profession residence permit; Work permit (salaried / Talent – qualified employee / EU Blue Card)
What is the usual way to move to France?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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