France vs Germany: tax comparison for expats
A sourced head-to-head on France and Germany: tax-residency rules, income tax rates, special regimes, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
France vs Germany, side by side
| France | Germany | |
|---|---|---|
| Top income tax rate | 49%ⓘPwC Worldwide Tax Summaries“Rates are progressive from 0% to 45%, plus a surtax of 3% on the portion of income that exceeds 250,000 euros (EUR) for a single person and EUR 500,000 for a couple subject to joint taxation and of 4% for income that exceeds EUR 500,000 for a single person and EUR 1 million for a couple subject to joint taxation.”View source · accessed 2026-09-26 | 45%ⓘPwC Tax Summaries“68,430 277,825 136,860 555,650 42 277,826 and above 555,652 and above 45”View source · accessed 2026-08-21 |
| Tax-residency day threshold | 183 daysⓘService-Public.fr (Direction de l'information légale et administrative, French government)“Votre domicile fiscal est en France si c'est le lieu de votre séjour principal, c'est-à-dire que vous y séjournez au moins 183 jours au cours de l'année, donc plus de 6 mois.”View source · accessed 2026-09-26 | 183 daysⓘPwC Tax Summaries“if they have an habitual abode in Germany. This can be assumed if the individual is physically present in Germany for more than six months in any one calendar year, or for a consecutive period of six months over a year-end.”View source · accessed 2026-08-21 |
| Signature tax regime | 0–1.5%ⓘLégifrance (Code général des impôts)“Sont soumises à cet impôt, lorsque la valeur de leurs actifs mentionnés à l'article 965 est supérieure à 1 300 000 €”View source · accessed 2026-09-26 | Abgeltungsteuer: 26.375%ⓘPwC Tax Summaries“Capital gains from financial investments (e.g. sale of shares) are subject to a flat tax rate of 25% plus 5.5% solidarity surcharge (in total 26.375%, plus church tax if applicable), which is generally withheld at source automatically upon distribution of the gains.”View source · accessed 2026-08-21 |
| Digital nomad visa | No | No |
| Nomad-visa income requirement | — | — |
Every figure links to its source and verification date. Full guides: France · Germany.
Frequently asked questions
Is France or Germany better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, France or Germany?
France treats you as tax resident after 183 days, and Germany after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does France or Germany have a digital nomad visa?
France has no dedicated digital-nomad visa; Germany has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.