Form 2047 tax credit rates for dividends and interest — 100+ countries, based on Notice 2047-NOT.
How to use these rates
• Rates are applied to net income (after foreign tax deducted)
• No credit means income is taxable only in France
• Tax credit cannot exceed French tax on the same income
• Report on Form 2047 then carry to Form 2042
Source: Notice 2047-NOT — Revenus 2024. For information only — tax rates and treaty provisions may change. Consult a tax adviser for your specific situation.