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France Withholding Tax Brackets for Non-Resident Individuals for 2019 — Orbitax Tax News & Alerts

The French tax administration has published updated withholding tax rules on French-sourced income of non-resident individuals, including salary and pension income. For 2019, the withholding tax brackets and rates are as follows based on annual income:

  • up to EUR 14,839 - 0%
  • over EUR 14,839 up to 43,047 - 12%
  • over EUR 43,047 - 20%

As compared to 2018, the bracket thresholds are increased, while the rates remain the same. For the French overseas departments, the same brackets apply but the 12% and 20% rates are instead 8% and 14.4%, respectively. The overseas departments include French Guiana, Guadeloupe, Martinique, Mayotte, and Réunion.