What you need to know as a Canada resident
Exit tax Canada
Canada applies a departure tax (deemed disposition) on all unrealized gains upon fiscal emigration. Effective rate ~26.8%.
Why expatriate to France?
Tax and practical advantages for a Canada resident relocating to France.
Special expat regimes
1 regime(s) available in France to optimize your taxes.
Exit tax in France
Rate
30 %
Threshold
800,000 EUR
Deferral
Available
Unrealized gains on securities
Automatic payment deferral if transferring to an EEA state or a state with an administrative assistance convention. Tax deferral if return to France within 2 years or holding securities for 5 years (15 years for EU/EEA).
Crypto asset taxation
Capital gains
30 %
Long-term
30 %
Crypto-to-crypto
Exempt
Reporting
Required
30% flat tax (PFU: 12.8% income tax + 17.2% social levies) on crypto gains when converting to fiat. Crypto-to-crypto swaps are not taxable events. Mandatory reporting of foreign exchange accounts (form 3916-bis). Option for progressive scale available.
Real estate and capital gains
Resident - Primary residence
0 %Full exemption for primary residence. Secondary: progressive scale with holding period allowances (full exemption after 22yr IT / 30yr social).
Resident - Secondary residence
36 %30% PFU (19% IT + 17.2% social) + 2-6% surcharge if gain > €50k. 6%/yr allowance (IT) from year 6, exempt at 22 years.
Legal structures for your business
3 legal structures available for doing business in France.
LLC (SARL)
Most common structure
SAS/SASU
Micro-enterprise
Learn more
* Information for guidance for a Canada tax resident. Consult an international tax expert for your situation. Data 2026.