Moving to France? Impatriate regime calculator (régime des impatriés, 2026)
Your French net salary with the impatriation premium exempt from income tax and without it, the years it covers, whether you qualify, and the Irish tax to claim back before you go.
Impatriate regime: your net salary in France
Your French take-home with the impatriation premium exempt from income tax and without it, the years it covers, and the Irish tax to claim back in the year you leave.
Premium in your contract, days abroad, comparable pay
Do you qualify?
On these answers you appear to meet the main conditions: 5 years without French tax residence are required and you have 5. Have them confirmed before you sign.
French figures: employee contributions 2026 for a cadre (PASS €48,060), income-tax scale and 10% deduction for 2026 income proposed in the 2027 Finance Bill (PLF 2027), not yet law. Single person (one part), full-year figures; the décote uses an indexed estimate; family quotient, the 20% minimum tax on very high incomes, other income and Alsace-Moselle aren't included. Irish refund: income tax and USC reconciled for the months you were paid in Ireland, on 2027 rates (as announced in Budget 2027 — subject to the Finance Bill).
Estimates on 2026 French employee contributions and the income-tax scale for 2026 income, which is proposed in the 2027 Finance Bill (PLF 2027), not yet law, and Revenue.ie rates for the Irish refund. These are indicative, big-picture figures, not precise ones: the result depends on personal details the calculator can't see (family situation, other income, your contract and premium, start date). Simplified: single person, one part, full-year figures. For guidance only, not personal tax advice. Get your Irish refund checked →
How this is calculated
In short: France's régime des impatriés (art. 155 B of the tax code) exempts your impatriation premium from income tax: either the amount set in your contract or a flat 30% of your net pay. It runs from the year you start until 31 December of the eighth year after, if you weren't French tax resident in the previous 5 calendar years and you were called from abroad. Social contributions are still due on your whole salary. A single employee on €80,000 keeps €58,170.73 instead of €52,836.38.
- Who qualifies: employees and company directors taxed like employees, either hired from abroad by a company in France (applying from abroad to a job advertised in France counts) or moved by their group to its French company. People who move first and then find a job, and the self-employed, are excluded. French citizens returning after five years abroad qualify like anyone else.
- What's exempt: the premium, from income tax only. Pay for days worked abroad for your employer can be exempt too, within a cap: the premium and those days together at most 50% of your pay, or the days alone at most 20% of the rest. Half of your dividends, interest and gains from treaty countries are exempt as well.
- The floor: after the exemption, your taxable pay can't be lower than the net taxable pay of comparable roles in France, so the exempt amount (flat 30% or contract premium) is cut if needed.
- Each year: you must keep your home and main work in France, and stay with the same company or group.
- What doesn't change: employee contributions and CSG/CRDS, about 20% of gross pay, on the whole salary.
- How it's applied: no prior approval. Your employer reports the exempt part so withholding is lower, and you report it on your income tax return (form 2042-C).
Worked example (cadre, €80,000, 2026): contributions and CSG/CRDS €16,423.31 either way (ceiling €48,060 for the capped parts). Net taxable pay €65,856.09; 30% exempt €19,756.83; after the 10% expenses deduction €41,489.33 is taxed: income tax €5,405.96 instead of €10,740.30. Net €58,170.73 instead of €52,836.38.
The Irish side: leaving a €60,000 job at the end of August 2026, about €3,622 of income tax and USC comes back once you file. How the calculator works: it computes French employee contributions for 2026, applies the impatriate exemption with the caps and the comparable-pay floor, taxes the rest on the 2026-income scale (proposed in the 2027 Finance Bill (PLF 2027), not yet law), and reconciles your last Irish year with Revenue's 2026 rates (2027 as announced in Budget 2027 — subject to the Finance Bill).
Impatriate regime by salary (2026)
Net annual pay for a single cadre employee (one part), flat 30% premium, no days abroad. Income-tax scale proposed in the 2027 Finance Bill (PLF 2027), not yet law.
| GROSS | NET, ORDINARY | NET, IMPATRIATE | SAVING / YEAR |
|---|---|---|---|
| €40,000 | €29,747 | €31,162 | +€1,415 |
| €60,000 | €41,283 | €45,272 | +€3,989 |
| €80,000 | €52,836 | €58,171 | +€5,334 |
| €100,000 | €64,390 | €71,069 | +€6,680 |
| €150,000 | €90,498 | €103,315 | +€12,818 |
| €200,000 | €114,570 | €133,582 | +€19,012 |
Questions people ask
How does the French impatriate regime work in 2026?
If you're called from abroad to work in France and weren't French tax resident in the previous five calendar years, your impatriation premium is exempt from income tax: the amount in your contract, or a flat 30% of your net pay. It lasts from the year you start until the end of the eighth year after it. Social contributions are still due on your whole salary. On €80,000 the saving is about €5,334 a year.
Can a French citizen returning from Ireland use the impatriate regime?
Yes, nationality doesn't matter. You need five calendar years without French tax residence before you start, and you must be called from abroad: hired from Ireland by a company in France, or moved by your group. If you move back first and then look for a job, the regime doesn't apply.
What's the difference between the 30% flat rate and the actual premium?
If your contract states an impatriation premium, that amount is exempt. You can instead choose a flat 30% of your total net pay, whether or not your contract states a premium; for group transfers this applies if you were hired after 15 November 2018. Either way, your taxable pay can't fall below what comparable roles in France earn. The calculator uses whichever is higher.
Does the regime reduce social contributions?
No. It's an income-tax exemption only: pension contributions, AGIRC-ARRCO and CSG/CRDS still apply to your whole salary, about 20% of gross pay. Separately, with your employer you can jointly ask to opt out of French pension contributions for up to six years (three, renewable once) if you prove other old-age cover above a minimum set by decree; that's a different procedure.
Can freelancers use it?
No. Article 155 B covers employees and directors taxed like employees. Self-employed people moving to France fall under ordinary rules for their business income.
How precise is this estimate?
It's a big-picture estimate, not a precise figure. It assumes a single person (one part), a cadre employee, a full year at the same salary and no other income, and it uses the 2026-income tax scale proposed in the 2027 Finance Bill (PLF 2027), not yet law. The family quotient for couples and children, your actual premium and comparable pay, and your start date can all change the result, so get a personal check before you sign.
What should I sort out in Ireland before I leave?
Claim your final-year refund: payroll gave you a twelfth of your credits and 20% band each month, so leaving in August on €60,000 leaves about €3,622 with Revenue. Make sure your employer reports your leaving date, keep a bank account Revenue can pay into, and check split-year treatment for any income after you go.
Rates last updated: October 2026 · How we verify
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Ireland vs France Tax in 2026: Which One Actually Costs You More? explains the rules behind this number.
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The year you leave often ends with unused credits and band at Revenue. We file your Irish claim and check split-year treatment before you go, so your Irish side is closed properly while you settle in France.
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