UK Pensions in France: The Complete Guide for Expats (2026)
Have a UK pension and live in France? The rules depend on pension type — and getting it wrong means the wrong tax bill. Find your situation in 60 seconds.
Have a UK pension and live in France? The tax rules depend entirely on what type of pension it is. The wrong assumption means the wrong tax bill — and potentially a backdated one.
Not all UK pensions are treated the same way in France. The rules — and the forms — depend entirely on what type you have. Get it wrong and you're either overpaying tax or underpaying it.
The most important distinction: government service pensions are taxed only in the UK, not France. Everything else is taxed here. Many people don't know this until they've filed incorrectly for several years.
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The five situations — a quick summary
If you prefer to read rather than click, here's the short version for each pension type.
UK State Pension Taxed in France, not the UK. Declared on Form 2047 Section 1, transferred to Box 1AM on Form 2042. Social charges apply on top — unless you hold an S1, in which case pension income is fully exempt. Full guide
UK private pension Same treatment as the State Pension — taxed in France, declared on the same forms and boxes. The two can be totalled together on the same line. S1 rules apply in the same way. Full guide
UK government service pension Taxed only in the UK — not France. Teaching, NHS, civil service, armed forces, police, fire service, and most local authority pensions all fall here. You still declare it in France, but it's exempt from French income tax and exempt from social charges — not because of an S1, but because the treaty gives the UK sole taxing rights. Full guide
Pension lump sum Different rules again. A one-off withdrawal of your entire pension pot may qualify for a flat 7.5% rate under the French quotient system — but conditions apply and it must be a final settlement, not regular drawdown. Full guide
The S1 certificate Not a pension type, but the single most important variable in your pension tax calculation. If you receive a UK State Pension and live in France, you almost certainly qualify — and if you're not declaring it correctly, you're overpaying. Full guide
The most common mistake
The single most costly error is people with a government service pension declaring it the same way as their State Pension — putting it in Box 1AM and paying French income tax on it.
That money is taxable only in the UK. France has no right to tax it. If you've been doing this, you can submit corrected returns for up to three years and recover what you've overpaid.
The second most common error is holding an S1 and not ticking the boxes. Two ticks — 8SH and 8SI on Form 2042-C — can save a typical couple over €1,600 a year. They don't carry over from the previous year. They must be ticked every time.
Not sure which situation applies to you? Use the tool above — it takes 60 seconds and routes you to exactly the right guide.
Frequently Asked Questions
Is my UK pension taxed in France or the UK?
It depends on the type. State pensions and private pensions are taxed in France under the UK-France tax treaty. Government service pensions — teaching, NHS, civil service, armed forces, police, fire service — are taxed only in the UK. You still declare them in France but they're exempt from French income tax.
Do I pay social charges on my UK pension in France?
It depends on two things: your pension type and whether you hold an S1. Government service pensions are fully exempt from social charges. For State and private pensions, if you hold an S1 you pay no social charges on pension income. Without an S1, you pay up to 9.1% depending on your household income level.
What is an S1 and do I need one?
An S1 is a certificate issued by NHS Overseas Healthcare Services confirming the UK covers your healthcare costs. If you receive a UK State Pension and live in France, you almost certainly qualify. It eliminates social charges on pension income entirely — but only if you declare it correctly on your tax return every year. See our S1 guide.
I have both a State Pension and a private pension — do they go in different places?
No — they go together. Both are declared on the same line in Form 2047 Section 1 and share Box 1AM on Form 2042. Add them together and enter the combined total. The exception is a government service pension — that follows completely different rules and must be handled separately.
I've been declaring my teacher's pension as French taxable income. Can I get a refund?
Possibly. If you've been incorrectly paying French income tax on a government service pension, you can submit corrected returns for up to three years. You would need to reclaim any French tax paid on that income and ensure UK tax has been paid instead. A cross-border tax adviser can help with this — it's worth pursuing.
What forms do I need to declare a UK pension in France?
For State and private pensions: Form 2047 (the foreign income annex, completed first) and Form 2042 (your main return, where the totals transfer). For government service pensions: Form 2047 is still required for identification, but the income goes via Box 8TK on Form 2042 to claim the treaty exemption. For lump sums: additional considerations apply — see the lump sum guide.
Please note: The information in this article is accurate to the best of our knowledge at the date of publication. Tax rules change — always verify current rates, thresholds and deadlines at impots.gouv.fr or with a qualified tax adviser if your situation is complex.
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