Understanding Taxes in France.

start with JARI.

• Expert services — first declaration, double taxation, self-employed tax, translation.
• Community — tips and feedback on the declaration.

the French tax landscape.

• Income tax (IR) — calculated per tax household (foyer fiscal) (not per person), progressive 5-bracket scale.
• Social levies (CSG, CRDS…) — on salaries and capital income.
• Property — taxe foncière for owners; taxe d'habitation on second homes.
• VAT — 20 % standard (5.5-10 % reduced on food, books…), included in prices.
• The self-employed also pay the CFE and other local taxes.

the 2026 scale (2025 income).

• Up to 11,600 € : 0 %
• 11,601 to 29,579 € : 11 %
• 29,580 to 84,577 € : 30 %
• 84,578 to 181,917 € : 41 %
• Above 181,917 € : 45 %

The marginal rate (TMI) applies only to the portion of income within that bracket — not all your income is taxed at 41 %. The quotient familial (number of parts: children…) reduces the tax.

declaration & payment.

• Each spring, the income declaration on impots.gouv.fr (see Declaring your income).
• Salary is withheld monthly via pay-as-you-earn (see Prélèvement à la source).
• After the declaration: balance to pay or a refund.

resident vs non-resident.

• A tax resident declares worldwide income; Korean income counts but is adjusted by the France-Korea tax treaty (see First declaration & tax residency).
• A non-resident only declares French-source income.

why the tax notice matters.

• It's required for housing, the CAF, admin, the visa… Even at 0 income, declaring generates a notice that serves as proof.

tips.

• Declare from the first year (rights and proof).
• Check your deadline (varies by département).
• Self-employed, freelance, rental income: the rules are specific — get help from a Korean-speaking accountant or tax adviser in the Expert services directory.

common mistakes.

• Not declaring thinking 0 income = nothing to do.
• Forgetting Korean income.
• Confusing the deadlines by département.

FAQ.

Which taxes? IR, social levies, property tax, VAT… 41 % bracket, all at 41 %? No, the TMI only hits the concerned portion. Is the declaration mandatory? Yes, every spring; recommended even at 0 €. And Korean income? Declared if resident, adjusted by the treaty.

useful links.

• On JARI: Expert services · Community
• Read next: Declaring your income · Prélèvement à la source · First declaration & tax residency · Auto-entrepreneur
• Official: impots.gouv.fr · service-public.fr