Origin briefing · reviewed 16 July 2026Leaving France: the 2026 tax guide
Start with the France departure rules, then compare the headline tax position across the destinations people research most.
Run the free instant checkOrigin snapshot
The France position in figures.
These sourced headline figures frame the departure review. Personal facts, asset type and treaty rules determine the payable result.
Top income rate49%PwC Worldwide Tax Summaries - Quick Charts
Capital gains30%PwC Worldwide Tax Summaries - Quick Charts
Wealth taxYes — IFI real-estate wealth tax up to 1.5% above EUR 1.3mPwC Worldwide Tax Summaries - Quick Charts
Inheritance taxYes — Up to 45% direct line, 60% unrelatedPwC Worldwide Tax Summaries - Quick Charts
Exit taxYes — Exit tax on substantial shareholdings on departurePwC Worldwide Tax Summaries - Quick Charts
Exit-tax reality
What departure can trigger.
France has a recorded exit-tax rule.
Exit tax on substantial shareholdings on departure. Confirm residence cessation, retained source income and asset-specific rules with your advisor before acting.
Destination corridors
Where people go from France.
Each route opens a sourced side-by-side tax picture and the questions to verify for that move.
Free instant check
Run the free instant check Compare a move from France.
Choose a destination and see the sourced first-order tax delta.