2019 income tax – Impôt sur le Revenu

Tax year 2018, to be declared in 2019

The provisional presentation deadlines, to be confirmed by the Tax Office by early April, are as follows:

Non-residents

Manual returns: 16th May.

Returns filed by internet: 21st May

Residents

For manual returns, the deadline is 16th May. An extension is given for returns filed by internet, as follows:

21st May: Départements 01 to 19;

28th May: Départements 20 to 49;

4th June: Départements 50 to 974.

Please contact us at returns@franceaccountants.com for further information. You will also find further useful tax information on our website and this Blog.

2019 tax changes for non-residents

Increase in fixed tax rate

For non-residents with French income, for instance rental income, the fixed rate of 20% remains for income up to 27,519 Euros. However above this amount, the tax rate has increased to 30%. Given the numbers involved, this change is unlikely to affect many single property owners.

Reduction in French Social Security payable by EU residents with French rental income.

It´s been an ongoing battle in the EU Courts for the last several years. It should be illegal, the European Court of Justice has ruled that it is illegal, yet France continues to force residents of EU countries with French rental income to pay French Social Security. The better news is that the rate for EU residents has just been reduced to 7.5%.

Residents of non-EU countries will be required to pay Social Security of 17,2%, paid into a system from which they do not receive any benefit at all !