Франция : Платежи

France: Living There

French residents are taxed on their global income. French residents are taxed on a household basis, at progressive rates. The mode of calculation is somewhat strange, and emphasizes the familial nature of French society. The household’s net taxable income is divided by the number of family members, calculated according to the so-called ‘family coefficient rules’ (e.g., a two parent family with two dependent children would result in the gross family income being divided by 3. The figure arrived at is taxed at the scale rates. Then the resulting amount is re-multiplied by whatever number was arrived at. The following income tax rates apply for calendar year 2006: INCOME TAX   ANNUAL INCOME(€) MARGINAL TAX RATE Up to €5,614 nil €5,615 - €11,198 5.5% on band over €5,614 €11,199 - €24,872 14% on band over €11,198 €24,873 - €66,679 30% on band over €24,872 Over €66,679 40% on all income over €66,679 Wealth Tax Wealth tax is an annual tax that applies once French assets exceed €760,000. WEALTH TAX   TAXABLE AMOUNT (€) MARGINAL TAX RATE Up to €760,000 nil €760,000 - €1,220,000 0.55% €1,220,000 - €2,420,000 0.75% €2,420,000 - €3,800,000 1.00% €3,800,000 - €7,270,000 1.30% €7,270,000 - €15,810,000 1.65% Over €15,810,000 1.80%