US Citizens Working in France
See what you actually take home after US and France taxes — whether you're already working abroad or planning a move.
Here's what matters most for US citizens working in France:
- •France has progressive income tax rates up to 45%
- •FEIE can exclude up to ~$126,500 from US taxation if you meet the physical presence test
- •Social security contributions add significant costs (healthcare, pension, unemployment)
- •US-France tax treaty helps prevent double taxation
Who taxes you?
As a US citizen working in France, you're subject to taxation by both countries. The US taxes citizens on worldwide income, but the Foreign Earned Income Exclusion (FEIE) can exclude up to approximately $126,500 of foreign earned income if you meet the 330-day physical presence test. France taxes residents on French-sourced income with progressive rates up to 45%. Social security contributions for healthcare, pension, and unemployment add significant additional costs. The US-France tax treaty provides foreign tax credits to prevent double taxation.
Common pitfalls
- French tax rates are high, with top marginal rate of 45%
- Social security contributions can add 15-20% on top of income taxes
- Not meeting the 330-day physical presence test disqualifies you from FEIE
- State tax obligations may persist if you maintain US state residency
- Currency fluctuations between USD and EUR can impact your effective income
Frequently asked questions
Yes. US citizens must file US tax returns regardless of where they live. However, you may not owe US taxes if your income is below the FEIE threshold and you meet the physical presence test.
The FEIE allows you to exclude up to approximately $126,500 (indexed annually) of foreign earned income from US taxation if you meet either the bona fide residence test or the 330-day physical presence test.
France has a progressive income tax system (IRPP) with rates from 0% to 45%. Social security contributions for healthcare, pension, and unemployment add significant additional costs, typically 15-20% of gross income. You can claim foreign tax credits on your US return to offset taxes paid to France.
Generally no. The US-France tax treaty and foreign tax credits help prevent double taxation. You'll typically pay the higher of the two tax rates, not both.
French social security contributions are substantial, typically 15-20% of gross income. These cover healthcare, pension, unemployment insurance, and other social benefits. These contributions are separate from income tax and can significantly impact your take-home pay.
Official resources
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