*Plain-English definitions of the French tax terms you will encounter as a UK expat in France. Listed alphabetically. No jargon, no waffle — just what each term means and why it matters to you.*
Use this page as a reference alongside any article on this site. Where a term has a dedicated guide, the link is included.
## A
**Arrêt maladie** Sick leave certified by a doctor in France. During arrêt maladie, your employer may maintain your salary while CPAM (the health fund) pays daily indemnities (IJSS) behind the scenes. Both amounts may need to be declared separately on your tax return even if you only saw one figure in your bank account.
**Article 18** The article of the France-UK Double Taxation Agreement that covers most pension income — State Pension, private pensions, occupational pensions. Under Article 18, these pensions are taxed in France, not the UK. See [how the France-UK double tax treaty works](https://www.taxpert.fr/blog/france-uk-double-tax-treaty-explained).
**Article 19** The article of the France-UK Double Taxation Agreement that covers Government Service Pensions — Civil Service, Armed Forces, Police, Fire Service, most Local Authority pensions. Under Article 19, these are taxed only in the UK. France does not charge income tax on them but still takes them into account for the taux effectif. See [UK Government Service Pension](https://www.taxpert.fr/blog/uk-government-service-pension-france).
**Attestation de Droits** A document issued by your local CPAM confirming your healthcare entitlement. If you hold an S1, your Attestation de Droits will state that your healthcare is covered by the UK ("Pris en charge par le Royaume-Uni"). Keep this in your tax folder every year — it is your proof of S1 status.
**Auto-entrepreneur** A simplified self-employment status in France. If you run a small business or freelance in France under this regime, your tax and social contributions are calculated differently from employed or retired income. Not covered in depth on this site as it falls outside the main UK expat audience.
**Avis d'Impôt (or Avis d'Imposition)** Your annual tax assessment notice — the document France sends after processing your return. It shows your taxable income, the tax calculated, any credits applied, and the final amount due or refunded. It also shows your RFR, your CSG déductible figure for the following year, and your number of parts. Keep every year's Avis d'Impôt — you will need previous years' figures for social charges calculations.
## B
**Banque de France rates** The official daily exchange rates published by the Banque de France. These are the rates used to convert foreign currency income into euros for French tax declaration purposes. The rates are available on the Banque de France website and on the [Taxpert data page](https://www.taxpert.fr/basic-tool/data).
**BIC (Bénéfices Industriels et Commerciaux)** Industrial and commercial profits — the tax category for self-employed business income and furnished rental income above certain thresholds. If your furnished rental income exceeds the micro-BIC threshold, you may be taxed under BIC rules rather than the simpler micro regime.
**BNC (Bénéfices Non Commerciaux)** Non-commercial profits — the tax category for professional income that is not commercial in nature, such as freelance consultancy, certain artistic income, or liberal professions.
## C
**CAF (Caisse d'Allocations Familiales)** France's family benefits agency. CAF pays benefits such as housing assistance, family allowances, and childcare support. Eligibility and amounts are determined partly by your RFR — your household reference income. Changes to your RFR can affect what you receive from CAF.
**CASA (Contribution Additionnelle de Solidarité pour l'Autonomie)** A small additional social contribution of 0.3% applied to pension income. It forms part of the total social charges rate on pension income for non-S1 holders.
**Cerfa 2043** The form used to obtain a French tax identification number (numéro fiscal) for the first time. If you are filing a French tax return for the very first time, you need a numéro fiscal before you can file. Cerfa 2043 is your starting point.
**CMU / PUMa (Protection Universelle Maladie)** France's universal healthcare coverage system. If you are not covered by an employer and do not hold an S1, you access French healthcare via PUMa. If your income is above a certain threshold and you are not working, you may be subject to the CSM (healthcare contribution).
**CPAM (Caisse Primaire d'Assurance Maladie)** Your local health insurance fund in France. CPAM manages your healthcare registration, processes your S1 if you have one, and pays healthcare costs. They issue your Attestation de Droits confirming your healthcare entitlement status.
**CRDS (Contribution pour le Remboursement de la Dette Sociale)** A 0.5% social contribution applied to most types of income. Its sole purpose is to repay historical social security debt. It forms part of the total social charges rate alongside the CSG and solidarity levy. S1 holders are exempt from CRDS on wealth income.
**CSG (Contribution Sociale Généralisée)** The largest component of social charges. The rate varies by income type — 10.6% on investment income (dividends, interest) and 9.2% on rental income in 2026. For pension income, the rate depends on your RFR band and ranges from 0% to 8.3%. S1 holders are exempt from CSG on wealth income. See [social charges in France](https://www.taxpert.fr/blog/social-charges-france-expats).
**CSG déductible** The portion of last year's CSG that is deductible from this year's taxable income. The figure appears on your previous year's Avis d'Impôt. It applies only if you opted for the progressive scale rather than the flat tax (PFU) on investment income, and only reduces income tax — not social charges.
**CSM (Cotisation Subsidiaire Maladie)** A healthcare contribution paid by people who live in France, are not employed, and do not hold an S1. If your income is above a certain threshold and you have no other basis for contributing to the healthcare system, the CSM applies. It is separate from income tax and social charges.
## D
**Déclaration** The French term for your annual tax return. "Faire sa déclaration" means completing and submitting your return. The main form is Form 2042. Additional annexe forms (2047, 2042-C, etc.) are added depending on your income types.
**Déficit foncier** A rental property loss — when allowable expenses on an unfurnished rental property exceed rental income. A déficit foncier can be offset against your general income up to €10,700 per year, with the remainder carried forward for up to ten years against future rental income.
**DGFiP (Direction Générale des Finances Publiques)** The French tax authority — equivalent to HMRC in the UK. DGFiP manages income tax, publishes the annual exchange rate tables, and operates impots.gouv.fr.
**DTA (Double Taxation Agreement)** See *Treaty* below.
## E
**Espace Particulier** Your personal online account on impots.gouv.fr. This is where you file your annual return, view past returns and assessments, send secure messages to the tax office, and access your documents. Setting up your Espace Particulier is one of the first things to do when you become a French tax resident.
## F
**Foyer fiscal** Your tax household — the unit France uses to assess income tax. A foyer fiscal typically includes you, your spouse or PACS partner, and any dependent children. All income within the foyer fiscal is declared together and the quotient familial is applied to the combined total. Each foyer fiscal files one return.
**Form 2042** The main French income tax return. Filed annually, it brings together all income types declared across the various annexe forms. Most people filing online build it through the system rather than handling it as a standalone document.
**Form 2042-C** The supplementary return for certain income types, credits, and declarations — including S1 status, treaty relief for Government Service Pensions, capital gains, and investment income options.
**Form 2047** The foreign income annex. Every item of foreign-source income must be declared here, identifying the source country, income type, and treaty treatment. It is one of the most important forms for UK expats. See [Form 2047 explained](https://www.taxpert.fr/blog/form-2047-explained-uk-expats-france).
**Form 2086** The declaration form for capital gains on digital assets (cryptocurrencies). Required if you made any taxable disposal of digital assets during the year.
**Form 3916 / 3916-bis** The declaration form for foreign bank accounts and foreign digital asset accounts. Every foreign account held at any point during the year must be declared, even if no transactions occurred. Failure to declare attracts significant fines.
**France Individual DT form** The form used to notify HMRC that you are a French tax resident and that certain UK-source income should be paid gross — without UK tax deducted at source. Applies to State Pension, private pensions, interest, and royalties assigned to France under the treaty. A one-time process unless circumstances change. See [how the French tax system works](https://www.taxpert.fr/blog/how-french-tax-system-works-uk-expats).
**Frais réels** Actual employment expenses — a deduction option for employed people in France. Instead of accepting the standard 10% employment income deduction, you can declare your actual work-related expenses (travel, meals, professional equipment) if they exceed the standard allowance. Requires keeping receipts and detailed records.
## I
**IFI (Impôt sur la Fortune Immobilière)** France's wealth tax on property assets. It applies to households whose net real estate assets exceed €1.3 million. It is separate from income tax and is not covered by the France-UK Double Taxation Agreement.
**IJSS (Indemnités Journalières de Sécurité Sociale)** Daily sick pay indemnities paid by CPAM during arrêt maladie. If your employer maintains your full salary during sick leave, IJSS is paid to the employer rather than directly to you — but it may still need to be declared on your return. Check your pay slip for any IJSS deduction.
**Impôt sur le Revenu (IR)** Income tax — the first of the two main taxes on income in France. Calculated on a progressive scale applied to your household's combined income divided by the number of parts (quotient familial). Separate from social charges. See [how the French tax system works](https://www.taxpert.fr/blog/how-french-tax-system-works-uk-expats).
**Impots.gouv.fr** The French tax authority's website and online filing portal. This is where you file your return, manage your Espace Particulier, access forms, and find official rate tables and guidance.
## L
**Livret A** A French savings account with tax-free interest. Interest earned on a Livret A is exempt from both income tax and social charges in France. You do not declare Livret A interest on your return. Note: this exemption applies only to Livret A accounts — not to UK ISAs, which are not recognised as tax-free in France.
## M
**Micro-foncier** A simplified rental income regime for small landlords with unfurnished rental income below €15,000 per year. Under micro-foncier, a flat 30% allowance is applied to gross rental income and the remainder is taxed as income. No need to itemise individual expenses.
**Micro-BIC** A simplified regime for furnished rental income below a certain threshold. A flat allowance (50% for most furnished lets, 71% for classified tourist accommodation) is applied to gross income. Above the threshold, you move into the full BIC regime.
## N
**NT code** A "No Tax" code issued by HMRC to a UK income provider (pension, bank) following processing of the France Individual DT form. An NT code means the provider pays the income gross — no UK tax deducted at source. Relevant for UK State Pension, private pensions, and interest income assigned to France under the treaty.
**Numéro fiscal** Your French tax identification number. Required to file a French tax return. Obtained for the first time via Cerfa 2043. Once issued it stays with you permanently. Your numéro fiscal appears on all correspondence from the DGFiP and on your Avis d'Impôt.
## P
**PACS (Pacte Civil de Solidarité)** A civil partnership in France — similar to but distinct from marriage. PACS partners file a joint tax return as one foyer fiscal, with 2 parts, just like a married couple. PACS has implications for inheritance, property, and benefits as well as tax.
**Part (fiscale)** The unit used in the quotient familial system. A single person has 1 part. A married or PACSd couple has 2 parts. Children and certain dependants add additional half-parts or full parts. Your total household income is divided by your number of parts to calculate the tax per part. See *Quotient familial* below.
**PFU (Prélèvement Forfaitaire Unique)** The flat tax on investment income — dividends, interest, and capital gains from securities. In 2026 the PFU is 31.4% (12.8% income tax + 18.6% social charges). It applies by default unless you actively opt for the progressive scale instead. See [PFU vs progressive tax](https://www.taxpert.fr/blog/pfu-vs-progressive-tax-investment-income).
**Prélèvements sociaux** See *Social charges* below.
**PUMA (Protection Universelle Maladie)** See *CMU / PUMa* above.
## Q
**Quotient familial** The system France uses to calculate income tax on a household basis. Your total household income is divided by the number of parts assigned to your household. Tax is calculated on the per-part amount and then multiplied back up. The effect is that households where income is unevenly distributed benefit from a lower average tax rate. See [how the French tax system works](https://www.taxpert.fr/blog/how-french-tax-system-works-uk-expats).
## R
**Retenue à la source** Withholding tax — tax deducted at source before income reaches you. In the UK context, UK tax deducted from your pension before it arrives in your bank account is a retenue à la source. The France Individual DT form is used to stop this for income assigned to France under the treaty.
**Revenus de la fonction publique** "Public service income" — the term used on Form 2047 to identify UK Government Service Pension income. It distinguishes a Government Service Pension from a State or private pension and triggers the correct treaty treatment on the French return.
**RFR (Revenu Fiscal de Référence)** Your household reference income — a figure calculated by the tax office from your declaration. It is not the same as your taxable income. The RFR includes income that may be exempt from income tax (such as Government Service Pensions) and is used to determine eligibility for various benefits, social charges rates on pension income, property tax thresholds, and CAF entitlements. It appears on your Avis d'Impôt each year.
## S
**S1** A certificate issued by NHS Overseas Healthcare Services in the UK, confirming that the UK is responsible for your healthcare costs. For French tax purposes, holding an S1 exempts you from social charges on pension income entirely, and reduces social charges on investment and rental income from up to 18.6% to 7.5%. Must be declared on your return every year — it is not applied automatically. See [the S1 explained](https://www.taxpert.fr/blog/s1-explained-uk-expats-france).
**SIP (Service des Impôts des Particuliers)** Your local personal tax office in France — the equivalent of a local HMRC office. The SIP certifies the France Individual DT form, handles queries about your return, and can be contacted via the secure messaging service in your Espace Particulier.
**Social charges (Prélèvements sociaux)** A set of levies separate from income tax, used to fund France's social protection system — healthcare, family benefits, and retirement. Composed of the CSG, CRDS, and solidarity levy. In 2026 the standard rate is 18.6% on investment income and 17.2% on rental income. Pension income is subject to lower rates depending on RFR. S1 holders pay only 7.5% on investment and rental income and 0% on pension income. Not covered by the France-UK Double Taxation Agreement. See [social charges in France](https://www.taxpert.fr/blog/social-charges-france-expats).
**Solidarity levy (Prélèvement de solidarité)** The 7.5% component of social charges that replaced several older levies in 2019. This is the one component that S1 holders still pay on investment and rental income — they are exempt from CSG and CRDS but not from the solidarity levy.
## T
**Taux effectif** The effective tax rate method used when income is exempt from French income tax under a treaty but still affects the overall rate. France adds the exempt income to your taxable income to determine which bracket applies to your taxable income, then taxes only the taxable portion at that rate. The result is that exempt income (such as a Government Service Pension) can push your other taxable income into a higher bracket without being taxed itself. See [how the France-UK double tax treaty works](https://www.taxpert.fr/blog/france-uk-double-tax-treaty-explained).
**Taux moyen** The average tax rate — your total income tax divided by your total income. Sometimes used as an alternative to the taux effectif method for certain types of exempt income.
**Taxe foncière** An annual property tax levied on property owners in France, regardless of whether the property is occupied. Not covered by the France-UK Double Taxation Agreement. The amount is partly determined by your local authority and partly by national rates. Your RFR may affect any reductions you qualify for.
**TMI (Taux Marginal d'Imposition)** Your marginal tax rate — the rate applied to the top portion of your taxable income. In France the brackets are 0%, 11%, 30%, 41%, and 45%. Your TMI is the key factor when deciding whether the progressive scale or the flat tax (PFU) is better for your investment income.
**Treaty (Double Taxation Agreement / DTA)** The legal agreement between France and the UK that determines which country has the right to tax each type of income. Prevents the same income being taxed twice. The current France-UK treaty was signed on 19 June 2008. Key articles for UK expats: Article 18 (pensions), Article 19 (Government Service Pensions), Article 23 (taux effectif). See [how the France-UK double tax treaty works](https://www.taxpert.fr/blog/france-uk-double-tax-treaty-explained).
## W
**Worldwide income** All income you receive from any country, regardless of where it was earned or whether tax has already been paid on it elsewhere. As a French tax resident you are required to declare your worldwide income on your French return. The treaty rules then determine what you actually owe in France — but the declaration obligation applies to everything.
## Z
**Zone de déclaration** The filing deadline zone — France staggers its online filing deadlines by department number. Zone 1 (departments 1–19) closes first, Zone 2 (20–54) next, Zone 3 (55 and above, plus overseas) last. Check your zone each year on impots.gouv.fr — the exact dates shift slightly annually.
*Something missing? If you encounter a term not listed here, [contact Taxpert](https://www.taxpert.fr/contact) and we will add it.*
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