Why expatriate to France?
Tax and practical advantages for a United Kingdom 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
Full tax profile France
Income brackets, contributions, simulator
Crypto France
Capital gains, staking, mining
Company in France
Legal forms, corporate tax, free zones
Invest in France
Real estate, investments, residency
Cross-country simulator
Compare France vs United Kingdom
Expat ranking
All countries compared
* Information for guidance for a United Kingdom tax resident. Consult an international tax expert for your situation. Data 2026.