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Commentary

FR1.6 Withholding taxes

France

Wages, salaries, pensions and annuities paid to individuals not resident in France are liable to withholding tax calculated on a three-band scale, the limits of which vary in the same proportion as the closest limit of the tax scale:

  1. Ìý

    •ÌýÌýÌýÌý no withholding tax is levied if the annual amount is less than EUR 16,820

  2. Ìý

    •ÌýÌýÌýÌý withholding tax is payable

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Web page updated on 17 Mar 2025 13:15