The French tax administration has published updated withholding tax rules on French-sourced income of non-resident individuals, including salary and pension income. For 2019, the withholding tax brackets and rates are as follows based on annual income:
- up to EUR 14,839 - 0%
- over EUR 14,839 up to 43,047 - 12%
- over EUR 43,047 - 20%
As compared to 2018, the bracket thresholds are increased, while the rates remain the same. For the French overseas departments, the same brackets apply but the …