Average rate: the non-resident option explained

A non-resident is taxed in France on their French-source income, with a minimum rate of 20% (%), or 30% (%) for income exceeding €29,579 of net taxable income (income received in 2025). Opting for the average rate allows you to replace this minimum with the rate that the tax brackets would apply to all your income, both French and foreign. This rate applies only to your French-source income, and only if it is more advantageous for you.

This page covers the mechanism, conditions, and declaration. It does not address the text of Article 197 A of the French General Tax Code (CGI), the tax discount, or the rates of each tax treaty. These points must be verified according to your specific situation.

The minimum rate: the starting point

French-source income received after your departure is subject to a minimum rate (impots.gouv.fr).

These rates apply "from the taxation of income for the year 2025" (impots.gouv.fr, page modified on 08/04/2026). If the progressive tax scale rate is higher, that rate applies.

The BOFiP (BOI-IR-DOMIC-10-20-10, 2017 version) states that the tax payable by individuals domiciled outside France "cannot, in principle, be less than 20% of taxable income." This policy predates the 30% tax bracket: for current rates, refer to the 2026 pages on impots.gouv.fr.

Worldwide income earned before your departure remains taxable as that of a resident. French-source income earned after your departure and taxable in France falls under the non-resident tax regime, subject to the applicable tax treaty.

The option for the average rate

The principle

The progressive tax scale is applied to all your income, both French and foreign. The resulting tax, divided by your worldwide income, gives the average rate, which is then applied only to your French-source income. Foreign income is used to calculate the rate; it is not taxed in France.

The conditions

• You must declare all your income from French and foreign sources: "you must declare all your income from French and foreign sources".
• You can justify this income.
• The average rate must be more favorable to you than the minimum rate. The administration "only applies this rate to the extent that it is more favorable to you.".
• Non-residents known as "Schumacker", who derive most of their income from France, are a special case: minimum rates are not applied to them (impots.gouv.fr).

What goes into the calculation

The rules for tax relief are the same for foreign income as for French income:

The statement

• Online Check "Benefit from the average tax rate (if it is more favorable)" in the income and expenses section. The calculation of worldwide income is then automated.
• On paper : detail your income in form 2041 TM, then report the worldwide household income in box 8TM of declaration 2042 C.
• In retrospect You can choose to use the online correction service or file a formal complaint, via secure messaging or by mail to the Non-Resident Tax Office (Noisy-le-Grand). According to the tax authorities, the online correction service is open from the beginning of August to the beginning of December of the year in which the income tax assessment notice is issued (impots.gouv.fr).

Supporting documents

Keep and present upon request: a copy of the tax return filed in your country of residence, a certified copy of the tax assessment notice from that country, or failing that, form 2041 TM. Foreign documents must be translated into French. The BOFiP (Official Bulletin of Public Finances) specifies that, if the return is filed on time with the necessary information, the tax authorities will calculate the tax "without the taxpayer having to file a claim.".

Average rate: numerical example (fictitious profile)

Situation. Léa is single (one share) and has lived abroad since 2024. She rents out an unfurnished property in France: €12,000 in gross annual rent, under the micro-foncier scheme (available as long as the gross amount of rental income does not exceed €15,000, according to impots.gouv.fr). She also receives a foreign salary of €25,000.

Hypotheses. 2026 tax brackets (2025 income) from service-public.gouv.fr. A 30% allowance (%) is applied to micro-property income, and a 10% deduction (%) is applied to salary. No alimony payments are included, and no tax credit is claimed. It is assumed that foreign salary is not taxed in France and is used solely for calculating the tax rate. The tax discount is not taken into account. Social security contributions are excluded from the calculation. The average tax rate is used without rounding.

Issue. At the minimum rate, the tax is 20% of the net taxable income from French sources: €8,400 after allowance, or €1,680. Applying the tax brackets to this €8,400 alone would result in €0, therefore the minimum tax applies.

Strategy. Léa opts for the average rate. She declares her worldwide income (box 8TM) and keeps the tax notice from her state of residence.

Result.

In this hypothetical scenario, the difference is €1,034.64. The calculation illustrates the mechanism. It does not predict your situation. The tax authorities provide their own numerical example: a worldwide income of €20,000, of which €10,000 is from French sources, results in an average tax rate of 4.62% and a tax of €462 (impots.gouv.fr).

Average rate: what changes depending on your case

• Your global income level : they determine the average rate, therefore the possible difference with the minimum rate.
• The nature of the income : salaries, pensions, micro-land tax or real estate tax are not deducted in the same way.
• Your tax treaty : it determines the income that is actually taxable in France.
• Your status : a non-resident referred to as a "Schumacker" is subject to separate treatment.
• Your year of departure : income received before departure remains under the resident regime.

The rule depends on your situation. No results are guaranteed.