In summary…
The tax authorities exempt from income tax supplements related to an assignment abroad (remoteness bonuses, special expense allowances) when three conditions are met: they serve the direct and exclusive interest of the employer, they correspond to a stay of at least 24 hours abroad, and their amount is fixed in advance and less than 40% of the remuneration that would be received in France.
Your overseas posting comes with bonuses. You're wondering if they're included in your tax return. The answer depends on three published conditions.
Here they are, with a numerical example.
1. The three conditions
- The employer's sole interest. The supplement serves the direct and exclusive interest of the employer.
- A stay of at least 24 hours abroad. The supplement is linked to a stay that requires residence abroad.
- A predetermined amount less than 40 % of the remuneration that would be received in France for the same job.
2. The threshold of 40 %
The ceiling is calculated based on the salary the employee would receive in France for the same job, not on the salary actually paid abroad. The government website does not provide any alternative calculation method.
3. Fictional example: a remote location allowance
Situation. A civil servant posted abroad would receive €3,000 per month for the same job in France. The legislation setting their expatriation allowance caps it at €1,000 per month. These figures are fictitious.
Issue. He doesn't know if this bonus should be included in his tax return.
Strategy. He calculates the ceiling: 40 % of €3,000 equals €1,200. He verifies that the amount is fixed in advance, that the bonus serves the employer's interest, and that it is linked to a stay of at least 24 hours abroad.
Result. A bonus of €1,000 under a ceiling of €1,200, with the three conditions met: it is exempt.
This is an illustrative example; it does not reflect the situation of any particular client.
Frequently asked questions
If the premium exceeds 40 %, is everything taxable?
The government website outlines the conditions for the exemption but doesn't detail how the excess is handled. Contact your local tax office for more information.
Where does this appear in my tax return?
Treatment depends on your household. See the article on home and household.
Are the military involved?
Yes, the administration treats the military as state agents.
Do you receive assignment bonuses?
We distinguish between what is exempt and what is taxable before determining the size of your savings.
Are you a tax lawyer, notary or chartered accountant, and some of your clients are government employees posted abroad? We work in partnership on the investment and life insurance aspects, in conjunction with your tax analysis.
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A 30-minute exchange is enough to lay out your situation. Book a time slot.
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27/10/2026.
