Compare taxes and see how much you save moving from UK to France
France has the second-largest British retiree community in Europe — an estimated 150,000–200,000 UK citizens live in France, with concentrations in the Dordogne, Lot, Brittany, Normandy, and Provence-Alpes-Côte d'Azur (PACA). The tax position for British retirees in France is more complex and often more expensive than in Spain or Portugal. Under the UK-France Double Taxation Agreement (DTA), UK state pension income is taxable in France if you are a French tax resident — unlike Spain and Portugal, where state pension is taxed only in the UK under their respective treaties. French income tax (IRPP) runs from 0% to 45%, with a zero-rate band for income below approximately €11,294/year. However, France additionally imposes social charges (CSG — Contribution Sociale Généralisée, and CRDS — Contribution au Remboursement de la Dette Sociale) at approximately 9.1% on pension income for residents with moderate-to-high income. These charges apply on top of income tax, making France's effective tax burden on pension income higher than the IRPP rate alone suggests. For a UK retiree with £30,000 in pension income, the total French tax (IRPP + social charges) can reach 18–28% of income. Post-Brexit: UK citizens now require a Long Stay Visa (Visa de Long Séjour, VLS-T) to reside in France for more than 90 days. This is obtained through the French consulate and requires sufficient passive income, health insurance, and proof of accommodation. The lifestyle case for France is strong: rural areas like the Dordogne, Lot, Charente, and Brittany offer very affordable property and excellent quality of life at 30–50% below equivalent UK costs, with excellent French healthcare (among the best in Europe) available to legal residents.
Income Tax, Personal Allowance £12,570
Income tax 20–45%; personal allowance £12,570; UK state pension fully taxable; UK taxes worldwide income of UK residents
Income Tax + CSG/CRDS Social Levies
IRPP income tax 0–45%; social charges (CSG/CRDS) 9.1% on pension income for most residents; UK pension taxable in France under DTA; Long Stay Visa required for UK citizens post-Brexit
At £25,000–£40,000 UK pension income:
France generally taxes UK pension income (unlike Spain/Portugal which exempt state pension). French IRPP + 9.1% social charges may result in higher total French tax than UK would be. Main saving is cost of living: rural France 30–50% below UK. Regional France property 50–70% cheaper than South East England. Net financial case requires individual modelling.
| Income | GB Tax | FR Tax | Savings | 10-Year |
|---|---|---|---|---|
| £15,000 UK state pension | ~£483 UK | ~€1,800 France (IRPP ~5% + social charges ~9%) | Higher French tax vs UK at this level; COL saving offsets | COL saving: £5,000–£10,000/yr |
| £25,000 UK pension | ~£2,486 UK | ~€4,500 France (IRPP + social charges) | DTA prevents double tax; FTC reduces UK liability; COL saving | COL and healthcare saving: £10,000–£18,000/yr |
| £40,000 private pension | ~£5,486 UK | ~€9,000 France (IRPP + social charges) | France more expensive on tax; COL advantage large | Strong COL and healthcare saving |
| £12,570 (personal allowance limit) | £0 UK | ~€1,100 France | France has tax where UK doesn't at this level | COL saving still positive overall |
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Manage International Payments →Yes — and this is an important difference from Spain and Portugal. Under the UK-France Double Taxation Agreement, UK state pension income is generally taxable in France for French tax residents. Unlike Spain and Portugal (where the DTA specifies state pension is taxable only in the UK), the UK-France treaty does not provide the same protection for state pension. UK civil service pensions are generally taxable only in the UK under Article 19 of the DTA. UK private pension income is taxable in France. The result is that UK retirees in France face French income tax (IRPP) plus social charges (9.1%) on most of their UK pension income, making France generally more expensive on tax than Spain or Portugal for British retirees.
France levies social charges on top of income tax. The main charges are: CSG (Contribution Sociale Généralisée) at 8.3% on pension income and CRDS (Contribution au Remboursement de la Dette Sociale) at 0.5% — total approximately 8.8% on pension income, plus further charges can bring the total to approximately 9.1%. Some lower-income retirees qualify for reduced rates (3.8%) based on income thresholds. UK retirees who are covered by French social security (rather than another EU state's system) owe these charges. Post-Brexit, UK retirees who are not covered by a French or UK social security affiliation may owe the full rates. The social charges are applied on top of IRPP, making France's total effective rate on pension income substantially higher than the headline tax rate suggests.
Since Brexit, UK citizens staying in France for more than 90 days in any 180-day period require a Long Stay Visa (Visa de Long Séjour, VLS-T). For retirees, the relevant category is the 'Vie Privée et Familiale' or tourist retiree visa. Requirements: sufficient passive income to support yourself (approximately €1,500–€2,000/month minimum recommended), health insurance covering France, proof of accommodation, and clean criminal record. The VLS-T must be converted into a multi-year titre de séjour (residence permit) within 3 months of arrival. After 5 years of legal residence, permanent residency is available.
The Dordogne (Périgord) and neighbouring Lot, Lot-et-Garonne, and Charente departments in South West France have the highest concentration of British expat retirees — known as 'Dordogneshire' by some. Lower property prices (£100,000–£200,000 for stone farmhouses), gentle landscapes, excellent gastronomy, and long-established British expat community. Brittany in North West France: cooler climate, Atlantic coastline, lower costs, large British community particularly around Roscoff, Quimper, and Finistère. PACA (Provence-Alpes-Côte d'Azur): Mediterranean climate (Provence, Côte d'Azur) — higher costs but warm climate and stunning scenery. Normandy: proximity to ferry routes (Portsmouth–Caen, Newhaven–Dieppe), many British buyers.
The S1 form (NHS-funded healthcare in France) is protected for UK citizens who were legally resident in France before 31 December 2020 and receiving a UK state pension or other qualifying benefits. New UK arrivals after this date cannot access the S1 route. Options for new British retirees in France: (1) Joining French social security (Caisse Primaire d'Assurance Maladie — CPAM) as a resident: PUMA (Protection Universelle Maladie) covers legal residents. After 3 months of residence, you can apply to join the Sécurité Sociale. (2) Supplementary insurance (mutuelle): French social security typically covers 70% of costs; a mutuelle covers most of the remainder for €80–€200/month. (3) Private expat health insurance during the transition period. French healthcare is consistently ranked among the best in the world.