Do I have to pay taxes in both the UK and France?

It depends on your residency status and income sources. Here’s a breakdown:

1. Tax Residency Status

• You are considered a French tax resident if you meet any of these criteria:

• You spend 183+ days per year in France.

• Your main home (foyer) is in France.

• Your principal economic activity or centre of financial interests is in France.

• If you are still a UK tax resident, you may have obligations in both countries.

2. The UK-France Double Tax Treaty

• The UK and France have a tax treaty to prevent double taxation.

• If you are a tax resident in France, you generally pay tax on your worldwide income there, but UK-sourced income (e.g., rental income, UK government pensions) may still be taxed in the UK.

• If you are a tax resident in the UK, you may still need to declare French income but can get tax relief under the treaty.

3. Taxes You May Need to Pay

Income Type Taxed in UK?     Taxed in France?      Notes

Salary (earned in France) No Yes Subject to French income tax and social charges.

UK Salary (if working remotely) Yes Maybe Depends on work setup (French tax may apply).

UK Rental Income –  Yes – Taxed in both, but France gives credit to avoid double tax.

UK State Pension Yes/ No Only taxed in the UK.

UK Private Pension Yes Yes Taxed in France but UK may withhold some tax.

French Rental Income No Yes Declared in France, but UK residents may need to report it.

Investments (UK-based) Yes Yes Double taxation relief applies.

4. Social Charges in France

• Even if you don’t owe income tax, France may charge social contributions (CSG/CRDS) on passive income like UK rental income and pensions.

• If you are covered by the UK healthcare system (e.g., via an S1 form), you may be exempt from these charges.

5. Declaring Taxes in Both Countries

• If you live in France, you must file a French tax return (even if all income is from the UK).

• If you live in the UK but have French income, you must file a UK tax return and may also need to file in France.

Next Steps

• Determine your residency status.

• Check the tax treaty rules for your specific income.

• If needed, file tax returns in both countries and claim relief to avoid double taxation.

• Consider consulting a tax professional to optimise your situation.