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France Tax Compliance

Expert-Comptable · IFI · Impôt sur le revenu

Tax authority
DGFiP
Tax year
1 January – 31 December
Filing deadline
May/June (varies by département)
CGT rate
30% flat tax (PFU) or progressive by election
Overview

The France tax system at a glance

Filings in France go through Direction Générale des Finances Publiques. The standard method is Déclaration de revenus via impots.gouv.fr.

Digital assets taxed at 30% flat (PFU). Professional traders: BIC regime.

Annual exemption: €305 de minimis exemption on total crypto disposals

Key rates & treatment

Income tax rates
0% / 11% / 30% / 41% / 45%
Capital gains rate
30% flat tax (PFU) or progressive by election
Annual exemption
€305 de minimis exemption on total crypto disposals
Currency
EUR (€)

What Handy covers in France

Six things your France expert handles end-to-end.

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30% flat tax (Prélèvement Forfaitaire Unique)

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Form 2086 for crypto gains

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Form 3916-bis for foreign account declaration

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€305 de minimis threshold

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Professional vs non-professional classification

IFI wealth tax for real estate >€1.3M

Your expert

Your France expert holds Expert-Comptable or Conseil Fiscal.

Every expert in our France network is a licensed, practising tax professional. We verify credentials and practice history before approval — no gig workers, no unlicensed bookkeepers.

When you sign up, our matchmaking system picks the best available expert for your specific situation: jurisdiction match, capability score, capacity, language, and client rating.

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France expert network
Direction Générale des Finances Publiques
  • Verified credentials and practice history
  • Specialised in crypto, employment, and capital gains
  • Native or fluent in your language
  • Active matchmaking based on availability

Key deadlines

When the France tax year runs and when filings are due.

Tax year
1 January – 31 December
The reporting period for income and gains.
Filing deadline
May/June (varies by département)
When your return is due to DGFiP.
Filing method
Déclaration de revenus via impots.gouv.fr
How returns are submitted.

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