{"id":7275,"date":"2026-10-27T18:47:28","date_gmt":"2026-10-27T17:47:28","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/marin-pecheur-exoneration-impot-40-60-pourcent\/"},"modified":"2026-10-27T18:47:28","modified_gmt":"2026-10-27T17:47:28","slug":"marin-pecheur-exoneration-impot-40-60-pourcent","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/marin-pecheur-exoneration-impot-40-60-pourcent\/","title":{"rendered":"Fisherman: exemption of 40 % or 60 % of salary"},"content":{"rendered":"<div class=\"bluf-box\">\n<h2>In summary\u2026<\/h2>\n<p>A fisherman residing in France, employed by a fishing company established in France, the European Union, or the European Economic Area, and who fishes beyond 12 nautical miles from the coast, does not pay tax on a portion of his salary: 40% of the amount exceeding a reference wage for small-scale and coastal fishing, and 60% for deep-sea and large-scale fishing. The exempt amounts are still taken into account for the effective tax rate and the reference tax income.<\/p>\n<\/div>\n<p class=\"wp-block-paragraph\">\n<p class=\"wp-block-paragraph\">The BOFiP-Imp\u00f4ts (French Official Tax Bulletin) sets out specific rules for fishermen. The exemption does not apply to the entire salary: it targets the portion exceeding a reference salary, and it only concerns income tax. Here are the conditions, the calculation, and the required supporting documents.<\/p>\n<\/p>\n<h2 class=\"wp-block-heading\"><strong>1. Conditions to be met<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The BOFiP sets out four conditions. They are cumulative.<\/p>\n<ul class=\"wp-block-list\">\n<li>You are tax resident in France, according to the criteria of article 4 B of the CGI.<\/li>\n<li>Your employer is established in France, or in another European Union or European Economic Area state linked to France by an administrative assistance agreement or an information exchange agreement. A contractual link with a fishing company in these states is required.<\/li>\n<li>You are working outside of France and outside the state of your employer. Beyond 12 miles from the coast, the activity is deemed to be carried out in another state.<\/li>\n<li>You are embarked on a fishing vessel of navigation categories 1, 2 or 3: the presumption of eligibility then applies for fishing more than 12 miles.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">The exemption does not apply if objective evidence establishes that fishing took place exclusively in territorial waters. The navigation category is indicated on the vessel&#039;s license, and the DGAMPA (Fleet File) can confirm it.<\/p>\n<h2 class=\"wp-block-heading\"><strong>2. What is exempt: the portion above the reference salary<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The percentage applies to the portion of salary that exceeds a reference salary. This reference salary corresponds to the average salary of a seaman working in France. It is \u20ac21,678 for 2025 and \u20ac21,900 for 2026, the latter figure being subject to adjustment during the year.<\/p>\n<ul class=\"wp-block-list\">\n<li>40 % for small-scale and coastal fishing.<\/li>\n<li>60 % for offshore and deep-sea fishing.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">If your earnings fall under both tax rates in the same year, the allowance is calculated proportionally. The exemption applies to income tax only: it has no impact on the basis for ENIM contributions, which follow the rules of the seafarers&#039; social security scheme.<\/p>\n<h2 class=\"wp-block-heading\"><strong>3. A numerical example taken from the BOFiP<\/strong><\/h2>\n<p class=\"wp-block-paragraph\"><em>Example from the BOFiP for 2025, offshore fishing. It does not reflect the situation of any client.<\/em><\/p>\n<h3 class=\"wp-block-heading\"><strong>Situation<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">A deep-sea fisherman earns \u20ac30,000 in salary per year.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Issue<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">He wants to know what portion of that salary escapes income tax.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Strategy<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">We deduct the reference salary of \u20ac21,678, i.e., \u20ac30,000 \u2212 \u20ac21,678 = \u20ac8,322. The rate of 60 % applies to this fraction.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Result<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">The allowance is \u20ac4,993. The income to be declared is \u20ac25,007, before the standard deduction of 10 %.<\/p>\n<h2 class=\"wp-block-heading\"><strong>4. What you declare and what you keep<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">If you are employed year-round, your employer reports the information via the DSN (Social Security Declaration) and provides it to you. You calculate the net taxable amount and report it.<\/p>\n<p class=\"wp-block-paragraph\">If you are employed for part of the year, your employer will give you a certificate. This certificate specifies the period of employment, the navigation category, the type of fishing, the amount of remuneration, and a statement regarding the reference threshold. You should keep this certificate and produce it upon request from the authorities.<\/p>\n<p class=\"wp-block-paragraph\">Exempt amounts are declared as exempt income on form 2042-C. They count towards the effective rate (article 197 C of the CGI) and towards the reference tax income (article 1417 IV 1\u00b0 c of the CGI).<\/p>\n<h2 class=\"wp-block-heading\"><strong>5. Other situations involving seafarers and mobile professions<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">A merchant seafarer on a vessel registered in the RIF is subject to a different rule: see <a href=\"\/en\/blog\/marin-commerce-navire-rif-salaire-exonere-183-jours\/\">Merchant mariner on a RIF ship<\/a>. An employee sent abroad by their employer can find their two avenues for exemption in the article on the <a href=\"\/en\/blog\/salarie-detache-etranger-exoneration-impot-183-jours-deux-tiers\/\">employee posted abroad<\/a>. And if you have accounts or contracts outside of France, read how <a href=\"\/en\/blog\/frontalier-compte-bancaire-etranger-declarer-amende\/\">declare your foreign accounts<\/a>.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Frequently asked questions<\/strong><\/h2>\n<h3 class=\"wp-block-heading\"><strong>Is the fishing boat captain involved?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">No. Income from business activities is considered industrial and commercial profits, which are not eligible. Share payments are made under the same conditions as those made to sailors.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Is there a minimum boarding time required?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">The BOFiP does not specify a minimum duration. Duration is a factor in classifying fishing types, based on the distance from the home port.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Where can I find the ship&#039;s navigation category?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">Regarding the weapons permit. The DGAMPA, through its Fleet database, can also confirm it.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Are my ENIM contributions decreasing?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">No. The exemption only applies to income tax. Contributions follow the rules specific to the social security scheme for seafarers.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Marin, do you want to structure your savings?<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">A partially tax-exempt salary leaves you with savings to invest. We&#039;ll work with you to explore life insurance, retirement planning, and real estate options.<\/p>\n<p class=\"wp-block-paragraph\">Are you a tax lawyer, notary, or chartered accountant, and do some of your clients include seafarers, crew members, or employees seconded abroad? We can work in partnership with you on the investment and life insurance aspects, in conjunction with your tax analysis.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Book an appointment<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">A 30-minute exchange is enough to lay out your situation. <a href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/echange\" target=\"_blank\" rel=\"noopener\">Book a time slot<\/a>.<\/p>\n<p class=\"wp-block-paragraph\"><em>Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27\/10\/2026.<\/em><\/p>\n<h2 class=\"wp-block-heading\"><strong>Official sources consulted<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5100-PGP.html\" target=\"_blank\" rel=\"noopener\">BOFiP-Taxes \u2014 BOI-RSA-GEO-10-30-20: Fishermen, partial exemption<\/a><\/li>\n<li><a href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/vosdroits\/F34342\" target=\"_blank\" rel=\"noopener\">service-public.gouv.fr \u2014 Do we have to declare accounts opened abroad?<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Fishermen residing in France: 40 % or 60 % of the portion of salary above a reference threshold is exempt from tax. Conditions.<\/p>","protected":false},"author":5,"featured_media":5667,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,19],"tags":[],"class_list":["post-7275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-metiers"],"acf":[],"jetpack_featured_media_url":"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/10\/hd-lisbonne-terrasse.webp","_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=7275"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7275\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media\/5667"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=7275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/categories?post=7275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/tags?post=7275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}