France Withholding tax rates
France Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes France levies on payments to persons not fiscally domiciled or established in France - dividends and other distributed income, interest, and royalties/services - each at its domestic statutory rate under the Code général des impôts (CGI), before any tax-treaty or EU-directive relief. Administered by the Direction générale des Finances publiques (DGFiP).
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| Current value | structured — see the API |
|---|---|
| In force from | 2022-01-01 |
| Official source | Code général des impôts on Légifrance: art. 119 bis 2 (retenue à la source on distributed income to non-residents, rate fixed by art. 187), art. 187 (rates: taux prévu au deuxième alinéa du I de l'article 219 for legal persons; 12,8 % for individuals; 75 % non-cooperative states), art. 219 I al. 2 ('le taux normal de l'impôt est fixé à 25 %'), art. 125 A III (interest: prélèvement confined to non-cooperative-state payments at 75 %), art. 182 B (royalties/services: rate of art. 219 I al. 2) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. France applies different withholding regimes per payment type AND per recipient type: dividends to foreign companies bear 25% but dividends to non-resident individuals bear 12.8%, interest bears no withholding at all in the general case, and royalties/services bear 25%. A caller wanting a number must name both the payment type and the recipient type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF AND BEFORE EU-DIRECTIVE RELIEF. A double-tax treaty can reduce or eliminate any of them, and EU directives operate as additional domestic exemption mechanisms, not as rates: CGI art. 119 ter exempts dividends paid to qualifying EU/EEA parent companies (Parent-Subsidiary Directive, generally 10% holding under French implementation), and CGI art. 119 quater (interest) and art. 182 B bis (royalties) exempt payments between associated EU companies (Interest & Royalties Directive). We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. A punitive 75% rate applies across dividends (art. 187-2), interest (art. 125 A III) and royalties/services (art. 182 B) when payment is made in/to a non-cooperative state or territory (ETNC, art. 238-0 A), subject to safe-harbour proof. The company dividend rate and the art. 182 B rate are not fixed numbers in the statute: both point at the standard corporate-income-tax rate of art. 219 I al. 2, which has been 25% for financial years opened on or after 1 January 2022 - hence the series effective_from of 2022-01-01, the most recent date on which any served rate changed.
Get it programmatically
curl https://euroref.dev/v1/fr/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/fr/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fr/withholding-taxOther France series: Policy interest rate (ECB deposit facility rate) · Value added tax (TVA) · VAT registration threshold · Statutory minimum wage (SMIC horaire brut) · Public holidays (jours fériés) · Consumer price inflation (IPC, year-on-year) · Corporate income tax (impôt sur les sociétés) · Personal income tax (impôt sur le revenu) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Legal interest rate (taux de l'intérêt légal)
The same figure elsewhere: Germany · Greece · Hungary · Iceland · Ireland · all 34