Not a Latitax destination
France
Worldwide tax with a 30% flat rate on investment income, a real estate wealth tax, and an exit tax on unrealised gains for residents leaving with large shareholdings (over EUR 800,000 or 50%).
Income tax, top rate
Secondary45% + surtax and social charges
Plus the exceptional high-income surtax (up to 4%) and social surcharges.
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Secondary30% flat (+4% high-earner surtax)
PwC page last reviewed April 2026; a 2026 rise in social charges on some capital income was reported and should be checked.
Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29Corporate
Secondary25%
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
UnverifiedUp to 45% (children)
PwC's 60% headline is for unrelated heirs; the top direct-line rate is reported as 45% after a per-child allowance. Not confirmed.
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Wealth tax
SecondaryUp to 1.5% on real estate (IFI)
Real estate wealth tax only, on net property holdings of EUR 1.3 million or more; not a general net wealth tax.
Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
- s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
- s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
- s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
- s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
- s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
- s7GOV.UK - Tax treatiesprimary · checked 2026-09-29