France remains one of the most popular destinations for UK nationals, and it is easy to see why: exceptional food and wine, outstanding healthcare, a deep cultural heritage, high-speed rail connecting the country, and property that still offers remarkable value outside Paris. The Channel Tunnel makes France accessible from southern England within hours.
However, post-Brexit France is more administratively demanding for British nationals than it was before 2021. Residency now requires a formal visa, and France's tax system — including its real estate wealth tax and inheritance rules — catches many newcomers by surprise. This guide covers what you need to know before making the move.
Post-Brexit visa routes for UK nationals
UK citizens may visit France for up to 90 days in any 180-day period without a visa under the Schengen Agreement. Staying longer requires a long-stay visa (visa de long séjour) obtained from the French consulate in the UK before travel.
The VLS-TS (Visa de Long Séjour valant Titre de Séjour)
This is the standard long-stay visa, valid for one year and treated as a provisional residence card (carte de séjour temporaire) without a separate registration step on arrival. After the first year, you renew for a further carte de séjour at your local préfecture. After five years of continuous legal residence, you can apply for a carte de résident (permanent residence).
Types of VLS-TS relevant to UK expats:
- Salarié (employed): requires a job offer from a French employer and, in many regulated sectors, recognition of UK qualifications.
- Profession libérale: for self-employed professionals and freelancers with demonstrable income.
- Visiteur: for those who are not working in France and can demonstrate sufficient resources to support themselves without drawing on French public funds. This is the route for retirees and those living on investment or pension income.
- Entrepreneur / création d'entreprise: for those establishing a French business.
The Visiteur route for HNW individuals
The visiteur visa requires proof that you have income or assets sufficient to live in France without working, and comprehensive private health insurance. There is no stated minimum income threshold, but in practice consulates look for pension or investment income comfortably above the French minimum wage (the net SMIC is approximately €1,450–1,480/month as of 2026).
All long-stay visa applications are made through VFS Global or directly at the French consulate in the UK. Processing times can be lengthy — allow at least two to three months.
The French tax system: an overview
Once resident in France, you are subject to French income tax on your worldwide income. France does not have a territorial tax system, and there is no non-domicile regime comparable to the UK's historic remittance basis.
Income tax (Impôt sur le Revenu)
French income tax is applied to the household rather than the individual. The household's combined income is divided by the number of parts (1 for a single person, 2 for a married or civil partnership couple, additional fractions for children) to produce the taxable income per part, which is then taxed on a progressive scale and multiplied back up. The bands as of 2026 (approximate):
- Up to €11,600: 0%
- €11,600–€29,579: 11%
- €29,579–€84,577: 30%
- €84,577–€181,917: 41%
- Above €181,917: 45%
Social charges (Prélèvements Sociaux)
In addition to income tax, France levies social charges — CSG, CRDS, and solidarity levy — at a combined rate of approximately 17.2% on investment income, rental income, and capital gains. Some categories of income (employment income) have lower social charge rates. UK expats who are covered by the UK National Insurance system and not the French social security system may benefit from a reduced rate on certain income types under the UK–France social security agreement — but this area is complex and professional advice is essential.
The UK–France Double Taxation Treaty
The current UK–France double taxation convention (signed 19 June 2008, in force from 2009, replacing the previous 1968 treaty) governs the allocation of taxing rights. Key points:
- UK rental income is primarily taxed in the UK, but France may also tax it with a credit for UK tax paid.
- UK state pension and occupational pensions are generally taxable in France once you are French-resident.
- Capital gains on UK property are taxed in the UK, but France may apply social charges.
IFI: the French real estate wealth tax
One of the most significant tax considerations for affluent expats is France's Impôt sur la Fortune Immobilière (IFI), the real estate wealth tax introduced in 2018 as a replacement for the broader wealth tax (ISF).
IFI applies to individuals with net real estate assets exceeding €1.3 million. If your worldwide real estate (for French residents) or French real estate (for non-residents) exceeds this threshold on 1 January each year, IFI is due on the excess.
The rates are progressive:
- €800,000–€1.3m: 0% (below the threshold)
- €1.3m–€2.57m: 0.5%
- €2.57m–€5m: 1%
- €5m–€10m: 1.25%
- Above €10m: 1.5%
Debts secured against real property (mortgages) reduce the taxable base. Financial assets — equities, bonds, cash — are outside the scope of IFI, which is an important distinction from the old ISF.
For UK expats moving to France with significant property portfolios (UK and French combined), IFI can be material. Structuring the ownership of property through certain vehicles may affect the calculation, but dedicated professional advice is required.
Buying property in France as a UK national
UK nationals can buy property in France without restriction. The purchase process differs significantly from the UK:
- Offer accepted: no binding contract at this stage.
- Compromis de vente: a preliminary contract signed by buyer and seller. The buyer has a ten-day cooling-off period; after that, both parties are bound.
- Due diligence period: typically eight to twelve weeks. The notaire (notaire) handles searches, title checks, and the legal transfer.
- Acte authentique: the final deed is signed at the notaire's office. Funds are transferred through the notaire's escrow account.
Acquisition costs (notaire fees, registration taxes, agency fees) typically add 7–8% on top of the purchase price for an existing property (less for new-build). Estate agents may charge 4–8% commission, sometimes shared with the seller.
Leaseback / résidence de tourisme
Some HNW buyers purchase French property through leaseback schemes (investissement locatif géré), which offer reduced VAT and rental income guarantees but also entail significant restrictions. These schemes have a mixed track record and should be approached with care.
Inheritance and succession law
French forced heirship (réserve héréditaire) rules give children an automatic entitlement to a portion of the estate regardless of the will. Under EU Succession Regulation 650/2012, British nationals living in France can elect UK law to govern the succession of their estate — but this election must be formally made in a will and its effectiveness in relation to French-situated assets can be contested. French inheritance tax applies to French-situated assets regardless of residency. Take specialist succession advice early.
Healthcare in France
France operates a publicly funded healthcare system (Assurance Maladie) widely regarded as one of the world's best. Once employed or self-employed in France, you access the system through social security contributions. Retirees and those on the visiteur visa must have private comprehensive health insurance initially; after legal residence is established (typically following a PUMA — Protection Universelle Maladie — affiliation application), access to state healthcare becomes possible even without employment contributions, though an annual charge based on income may apply.
Top-up insurance (mutuelle) covers the gap between the state reimbursement rate (typically 70% of the approved tariff) and the actual cost. A good mutuelle is standard for most French residents.
Managing UK financial affairs from France
- UK ISAs: lose their tax-free status once you are French-resident. Income and gains become subject to French tax and social charges.
- UK pensions: generally taxable in France under the DTA. The state pension, occupational pensions, and SIPP drawdown are all potentially taxable in France.
- UK rental property: reportable in France (with DTA credit) and may attract IFI if the French threshold is breached.
- UK investments: dividends and interest are taxable in France. Capital gains on non-property investments held in UK accounts are fully French-taxable.
Practical steps before you move
- Obtain your long-stay visa before travel.
- Register your address in France and obtain a numéro fiscal (tax identification number) from the local centre des impôts.
- Register with the local mairie and the Sécurité Sociale.
- File a UK departure return (P85) with HMRC.
- Carry out a pre-departure review of your investment, pension, and property portfolio to identify any France-specific tax issues before they crystallise.
Compliance caveat
French tax law, visa requirements, and IFI thresholds are subject to annual amendment. The information above reflects the position as of 2026 and is provided for general information only — it does not constitute legal, tax, or financial advice. Cross-border situations are complex; always take professional advice from advisers qualified in both UK and French law before making any decisions.
How Global Investments Can Help
France's tax system is among the most sophisticated in Europe, and the interaction with UK tax, pensions, and property can be genuinely complex. Global Investments provides strategic financial planning for UK nationals moving to France, including pre-move portfolio reviews, pension and drawdown planning, IFI modelling, and coordination with specialist French tax advisers.
We have worked with clients across Provence, the Côte d'Azur, the Dordogne, Paris, and the Alps — and we understand how to structure wealth to work efficiently on both sides of the Channel. To speak with one of our advisers, contact us today.
This guide is for general information only and does not constitute financial, legal or tax advice. Rules, fees and regulations change frequently; verify current requirements with a qualified adviser before acting.