A tax treaty is an agreement between France and another State that allocates between them the right to tax certain income, wealth, estates or gifts, and avoids their being taxed twice. The table below lists, country by country, the treaties concluded by France, the taxes they cover and their administrative assistance clauses, and gives access to the text of each one in PDF. It only shows whether a treaty exists and what it covers: how a treaty applies to a given situation depends on its precise provisions, and only an analysis of the situation by a lawyer can determine whether or not a treaty can reduce or eliminate French tax. The article international tax treaties: what are they and what are they for? explains how they work.
In brief
- France has concluded tax treaties with more than 120 States and territories, mainly covering income taxes.
- Treaties covering inheritance (IHT) and gifts (GT) are far fewer: 33 cover inheritance, 8 of which also cover gifts (see the list); in addition, two agreements of limited scope with Portugal and Switzerland cover certain gifts and legacies (note 14).
- Most treaties provide for an exchange of information (EI) between tax administrations, and some for assistance in the recovery (AR) of taxes.
- Many treaties are modified by the OECD multilateral convention (MLI), which in particular adds anti-abuse clauses.
- The text of each treaty can be opened in PDF from the last column of the table: these are the texts published by the French tax administration on impots.gouv.fr, kept on this site.
- A treaty does not create any tax: it can only, in some cases, limit or set aside the application of French tax law, which needs to be checked by a lawyer, case by case.
How to read the table
IMPORTANT: updated as at 9 November 2026
Meaning of abbreviations A: Amendment (avenant); Arr.: Arrangement; RD: Registration duties (droits d'enregistrement); GT: Gift tax (droits sur les donations); WT: Wealth tax (impôt sur la fortune); IT: Income taxes, including income from movable capital; IMC: Income from movable capital only; IHT: Inheritance tax (droits sur les successions).
For the “Administrative assistance” column: EI: Exchange of information; AR: Assistance in recovery.
Last column (text of the convention, PDF): the text of each treaty as published by the French tax administration on impots.gouv.fr, kept on this site. As a general rule, these texts include the amendments (“Included in the text”); an amendment published separately has its own link. “MLI version” or “Consolidated version”: consolidated version prepared by the French tax administration, which includes the changes made by the multilateral convention (MLI) or by the operation of a most-favoured-nation clause. Some of these documents, published by the French tax administration before the text entered into force, still state that it is not yet in force: the status of each text at the date of update is the one shown in the table. These documents are reproduced for information only: only the version published in the Journal officiel is authoritative.
France’s tax treaties, country by country
| Country | Date of the convention (and, where applicable, of the amendment) | Taxes covered | Administrative assistance | Conventions covered by the MLI (CML) | Text of the convention (PDF) |
| South Africa | 8 November 1993 (OJ of 23-11-95) | IT - WT | EI | yes (1-1-2023) | Text (PDF) MLI version (PDF) |
| Albania | 24 December 2002 (OJ of 21-10-05) | IT - WT | EI - AR | yes (1-1-2021) | Text (PDF) MLI version (PDF) |
| Algeria | 17 October 1999 (OJ of 26-12-02) | IT - WT - IHT | EI - AR | yes | Text (PDF) |
| Germany (1) | 21 July 1959 (OJ of 8-11-61) | IT - WT | EI - AR | yes (1-4-2021) | Text (PDF) MLI version (PDF) |
| A of 9 June 1969 (OJ of 22-11-70) | Included in the text (PDF) | ||||
| A of 28 September 1989 (OJ of 7-11-90) | Included in the text (PDF) | ||||
| A of 20 December 2001 (OJ of 20-9-03) | Included in the text (PDF) | ||||
| A of 31 March 2015 (OJ of 24-1-16) | Included in the text (PDF) | ||||
| 12 October 2006 (OJ of 2-5-09) | IHT - GT | Text (PDF) | |||
| Andorra | 2 April 2013 (OJ of 19-7-15) (9) | IT | yes (1-1-2022) | Text (PDF) MLI version (PDF) |
|
| Saudi Arabia | 18 February 1982 (OJ of 6-7-83) | IT - WT - IHT | EI | yes (1-5-2020) | Text (PDF) MLI version (PDF) |
| A of 18 February 2011 (OJ of 10-7-12) | Amendment (PDF) | ||||
| A of 2 October 1991 (OJ of 3-9-95) | WT | Included in the text (PDF) | |||
| Argentina | 4 April 1979 (OJ of 10-3-81) | IT - WT | EI | yes (1-1-2026) | Text (PDF) MLI version (PDF) |
| A of 15 August 2001 (OJ of 12-10-07) | Included in the text (PDF) | ||||
| A of 6 December 2019 (OJ of 4-11-26) | Amendment (PDF) | ||||
| Armenia | 9 December 1997 (OJ of 31-5-01) | IT - WT | EI - AR | yes (1-1-2024) | Text (PDF) MLI version (PDF) |
| Australia | 20 June 2006 (OJ of 21-6-09) | IT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| Austria (1) | 26 March 1993 (OJ of 14-12-94) | IT - WT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| A of 23 May 2011 (OJ of 27-6-12) | Included in the text (PDF) | ||||
| 26 March 1993 (OJ of 20-12-94) | IHT - GT | Text (PDF) | |||
| Azerbaijan | 20 December 2001 (OJ of 21-10-05) | IT - WT | EI- AR | yes (1-1-2025) | Text (PDF) MLI version (PDF) |
| Bahrain (Kingdom of) | 10 May 1993 (OJ of 6-8-94) | IT - WT - IHT | EI | yes (1-6-2022) | Text (PDF) MLI version (PDF) |
| A of 7 May 2009 (OJ of 28-12-10) | Amendment (PDF) | ||||
| Bangladesh | 9 March 1987 (OJ of 30-8-88) | IT | no | Text (PDF) | |
| Belgium (1) | 10 March 1964 (OJ of 15-8-65) | IT | EI-AR | yes (1-10-2019) | Text (PDF) MLI version (PDF) |
| A of 15 February 1971 (OJ of 6-12-73) | Included in the text (PDF) | ||||
| A of 8 February 1999 (OJ of 24-6-00) | Included in the text (PDF) | ||||
| A of 12 December 2008 (OJ of 13-1-10) | Included in the text (PDF) | ||||
| A of 7 July 2009 (OJ of 3-10-13) | Included in the text (PDF) | ||||
| 9 November 2021 (not in force) | IT - WT | EI - AR | Text (PDF) | ||
| 20 January 1959 (OJ of 19-8-60) | IHT - RD | Text (PDF) | |||
| Benin | 27 February 1975 (OJ of 10-1-78) | IT - IHT - RD | EI - AR | no | Text (PDF) |
| Belarus | 4 October 1985 (OJ of 28-5-87) (5) | IT | Text (PDF) | ||
| Bolivia | 15 December 1994 (OJ of 30-11-96) | IT - WT | no | Text (PDF) | |
| Bosnia and Herzegovina | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | yes (1-1-2021) | Text (PDF) MLI version (PDF) |
| Botswana | 15 April 1999 (OJ of 12-6-03) A of 27 July 2017 (OJ of 29-9-21) |
IT | EI EI |
no | Text (PDF) |
| Brazil | 10 September 1971 (OJ of 28-11-72) | IT | EI | no | Text (PDF) |
| Bulgaria (1) | 14 March 1987 (OJ of 19-4-88) | IT | EI - AR | yes (1-1-2023) | Text (PDF) MLI version (PDF) |
| Cameroon | 21 October 1976 (OJ of 11-9-79) | IT - IHT - RD | EI - AR | yes (1-8-2022) | Text (PDF) MLI version (PDF) |
| A of 31 March 1994 (OJ of 26-1-97) | Included in the text (PDF) | ||||
| A of 28 October 1999 (OJ of 11-1-03) | Included in the text (PDF) | ||||
| Canada | 2 May 1975 (OJ of 10-10-76) | IT - WT | EI | yes (1-12-2019) | Text (PDF) MLI version (PDF) |
| A of 16 January 1987 (OJ of 13-10-88) | Included in the text (PDF) | ||||
| A of 30 November 1995 (OJ of 16-9-98) | Included in the text (PDF) | ||||
| A of 2 February 2010 (OJ of 15-1-14) | EI | Included in the text (PDF) | |||
| Central African Republic | 13 December 1969 (OJ of 25-5-71) | IT - IHT - RD | EI - AR | no | Text (PDF) |
| Chile | 7 June 2004 (OJ of 3-9-06) | IT - WT | EI | yes (1-3-2021) | Text (PDF) MLI version (PDF) |
| China | 26 November 2013 (OJ of 3 and 17-1-15 and 28-2-2015) | IT | EI | yes (1-9-2022) | Text (PDF) MLI version (PDF) |
| Cyprus (1) | 18 December 1981 (OJ of 30-3-83) | IT - WT | EI - AR | yes (1-5-2020) | Text (PDF) MLI version (PDF) |
| 11 December 2023 (not in force) | IT | EI | Text (PDF) | ||
| Colombia | 25 June 2015 (OJ of 23-1-22) | IT - WT | EI - AR | yes | Text (PDF) |
| Congo | 27 November 1987 (OJ of 15-9-89) | IT - IHT - RD | EI - AR | yes | Text (PDF) |
| South Korea | 19 June 1979 (OJ of 6-2-81) | IT | EI | yes (1-9-2020) | Text (PDF) MLI version (PDF) |
| A of 9 April 1991 (OJ of 3-6-92) | Included in the text (PDF) | ||||
| Côte d'Ivoire | 6 April 1966 (OJ of 22-1-69) | IT - IHT - RD | EI - AR | yes (1-1-2024) | Text (PDF) MLI version (PDF) |
| A of 25 February 1985 (OJ of 25-2-89) | Included in the text (PDF) | ||||
| A of 19 October 1993 (OJ of 6-5-95) | WT | Included in the text (PDF) | |||
| Croatia (1) | 19 June 2003 (OJ of 21-10-05) | IT | EI | yes (1-6-2021) | Text (PDF) MLI version (PDF) |
| Denmark (1) | 4 February 2022 (OJ of 7-1-24) | IT | EI - AR | (13) | Text (PDF) |
| Egypt | 19 June 1980 (OJ of 25-1-83) | IT - WT | EI | yes (1-1-2021) | Text (PDF) MLI version (PDF) |
| A of 1st May 1999 (OJ of 22-5-04) | Included in the text (PDF) | ||||
| United Arab Emirates | 19 July 1989 (OJ of 19-7-90) | IT - WT - IHT | EI | yes (1-9-2019) | Text (PDF) MLI version (PDF) |
| A of 6 December 1993 (OJ of 21-6-95) | Included in the text (PDF) | ||||
| Ecuador | 16 March 1989 (OJ of 8-5-92) | IT | EI | no | Text (PDF) |
| Spain (1) | 10 October 1995 (OJ of 11-7-97) | IT - WT | EI - AR | yes (1-1-2022) | Text (PDF) MLI version (PDF) |
| 8 January 1963 (OJ of 6 and 7-1-64) | IHT | Text (PDF) | |||
| Estonia (1) | 28 October 1997 (OJ of 31-5-01) | IT - WT | EI - AR | yes (1-5-2021) | Text (PDF) Consolidated version (PDF) |
| United States | 31 August 1994 (OJ of 22-3-96) | IT - WT | EI - AR | no | Text (PDF) |
| A of 8 December 2004 (OJ of 24-1-07) | Included in the text (PDF) | ||||
| A of 13 January 2009 (OJ of 10-1-10) | Included in the text (PDF) | ||||
| 24 November 1978 (OJ of 1-10-80) | IHT - GT | Text (PDF) | |||
| A of 8 December 2004 (OJ of 24-1-07) | Included in the text (PDF) | ||||
| Ethiopia | 15 June 2006 (OJ of 31-7-08) | IT | EI | no | Text (PDF) |
| Finland (1) | 11 September 1970 (OJ of 22-4-72) (15) | IT - WT | EI - AR | yes (1-6-2019) | Text (PDF) MLI version (PDF) |
| 4 April 2023 (OJ of 9-8-26) (15) | IT | EI - AR | (13) | Text (PDF) | |
| 25 August 1958 (OJ of 27-8-59) | IHT | Text (PDF) | |||
| Gabon | 20 September 1995 (OJ of 23-3-08) | WT - IT - IHT - RD | EI - AR | yes | Text (PDF) |
| Georgia | 7 March 2007 (OJ of 3-6-10) | IT - WT | EI | yes (1-7-2019) | Text (PDF) MLI version (PDF) |
| Ghana | 5 April 1993 (OJ of 14-5-97) | IT | EI | no | Text (PDF) |
| Greece (1) | 11 May 2022 (OJ of 10-1-24) | IT | EI - AR | (13) | Text (PDF) |
| Guinea | 15 February 1999 (OJ of 26-9-04) | IT - WT - IHT - GT | EI - AR | no | Text (PDF) |
| Hong Kong | 21 October 2010 (OJ of 7-12-11) | IT - WT | EI | yes (1-9-2022) | Text (PDF) MLI version (PDF) |
| Hungary (1) | 28 April 1980 (OJ of 6-1-82) | IT - WT | EI - AR | yes (1-7-2021) | Text (PDF) MLI version (PDF) |
| Mauritius | 11 December 1980 (OJ of 27-10-82) | IT - WT | EI | yes (1-2-2020) | Text (PDF) MLI version (PDF) |
| A of 23 June 2011 (OJ of 27-6-12) | Amendment (PDF) | ||||
| India | 29 September 1992 (OJ of 6-8-94) | IT - WT | EI | yes (1-10-2019) | Text (PDF) MLI version (PDF) |
| A of 18 February 2026 (not in force) | Amendment (PDF) | ||||
| Indonesia | 14 September 1979 (OJ of 14-4-81) | IT - WT | EI | yes (1-8-2020) | Text (PDF) MLI version (PDF) |
| Iran | 7 November 1973 (OJ of 30-4-75) | IT | EI | no | Text (PDF) |
| Ireland (1) | 21 March 1968 (OJ of 10-9-71) | IT | EI - AR | yes (1-5-2019) | Text (PDF) MLI version (PDF) |
| Iceland | 29 August 1990 (OJ of 23-6-92) | IT | EI | yes (1-1-2020) | Text (PDF) MLI version (PDF) |
| Israel | 31 July 1995 (OJ of 18-9-96) | IT - WT | EI | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| Italy (1) | 5 October 1989 (OJ of 8-5-92) | IT - WT | EI - AR | yes | Text (PDF) |
| 20 December 1990 (OJ of 4-4-95) | IHT - GT | Text (PDF) | |||
| Jamaica | 9 August 1995 (OJ of 9-10-98) | IT | EI | yes | Text (PDF) |
| Japan | 3 March 1995 (OJ of 16-5-96) | IT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| A of 11 January 2007 (OJ of 29-11-07) | Amendment (PDF) | ||||
| Jordan | 28 May 1984 (OJ of 10-4-85) | IT | EI | yes (1-1-2021) | Text (PDF) MLI version (PDF) |
| Kazakhstan | 3 February 1998 (OJ of 12-10-00) | IT - WT | EI | yes (1-10-2020) | Text (PDF) MLI version (PDF) |
| Kenya | 4 December 2007 (OJ of 14-11-10) | IT | EI | yes (1-5-2025) | Text (PDF) MLI version (PDF) |
| Kyrgyzstan | 4 October 1985 (OJ of 28-5-87) (5) | IT | EI | Text (PDF) | |
| Kosovo | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | Text (PDF) | |
| Kuwait | 7 February 1982 (OJ of 15-9-83) | IT - IHT | EI | yes | Text (PDF) |
| A of 27 September 1989 (OJ of 26-9-91) | Included in the text (PDF) | ||||
| A of 27 January 1994 (OJ of 10-3-95) | WT | Included in the text (PDF) | |||
| Latvia (1) | 14 April 1997 (OJ of 30-5-01) | IT - WT | EI - AR | yes (1-2-2020) | Text (PDF) MLI version (PDF) |
| Lebanon | 24 July 1962 (OJ of 8-1-64) | IT - IHT | EI - AR | no | Text (PDF) |
| Libya | 22 December 2005 (OJ of 19-9-08) | IT | EI | no | Text (PDF) |
| Lithuania (1) | 7 July 1997 (OJ of 11-5-01) | IT - WT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| Luxembourg (1) | 20 March 2018 (OJ of 4-12-19) | IT - WT | EI - AR | (13) | Text (PDF) |
A of 10 October 2019 (OJ of 27-3-21) A of 7 November 2022 (OJ of 29-4-25) |
Included in the text (PDF) | ||||
| North Macedonia | 10 February 1999 (OJ of 3-7-04) | IT - WT | EI | yes | Text (PDF) |
| Madagascar | 22 July 1983 (OJ of 11-12-84) | IT | EI - AR | no | Text (PDF) |
| Malaysia | 24 April 1975 (OJ of 24-4-77) | IT | EI | yes (1-6-2021) | Text (PDF) MLI version (PDF) |
| A of 12 November 2009 (OJ of 11-1-11) | Amendment (PDF) | ||||
| A of 31 January 1991 (OJ of 23-6-92) | Included in the text (PDF) | ||||
| Malawi | 14 December 1950 (OJ of 20 and 21-8-51) (2) | IT | EI | no | Text (PDF) |
| Malta (1) | 25 July 1977 (OJ of 16-11-79) | IT - WT | EI - AR | yes (1-4-2019) | Text (PDF) MLI version (PDF) |
| A of 8 July 1994 (OJ of 25-9-97) | Included in the text (PDF) | ||||
| A of 29 August 2008 (OJ of 4-6-10) | Included in the text (PDF) | ||||
| Morocco | 29 May 1970 (OJ of 24-12-71) | IT - IHT - RD | EI - AR | yes | Text (PDF) |
| A of 18 August 1989 (OJ of 22-12-90) | Included in the text (PDF) | ||||
| Mauritania | 15 November 1967 (OJ of 27-4-69) | IT - IHT - RD | EI - AR | no | Text (PDF) |
| Mexico | 7 November 1991 (OJ of 6-3-93) | IT | EI | yes (1-7-2023) | Text (PDF) MLI version (PDF) |
| Moldova | 15 June 2022 (OJ of 29-5-2024) | IT | EI - AR | (13) | Text (PDF) |
| Monaco (3) | 18 May 1963 (OJ of 27-9-63) | EI - AR | yes (1-5-2019) | Text (PDF) MLI version (PDF) |
|
| A of 25 June 1969 (OJ of 25-12-69) | Included in the text (PDF) | ||||
| A of 26 May 2003 (OJ of 1-9-05) | Included in the text (PDF) | ||||
| 1st April 1950 (OJ of 10-6-53) | IHT | Text (PDF) | |||
| Mongolia | 18 April 1996 (OJ of 1-1-99) | IT - WT | EI | yes (1-1-2025) | Text (PDF) MLI version (PDF) |
| Montenegro | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | Text (PDF) | |
| Namibia | 29 May 1996 (OJ of 29-5-99) | IT - WT | EI | yes | Text (PDF) |
| Niger | 1st June 1965 (OJ of 1-12-66) (10) | IT - IHT - RD | EI - AR | no | Text (PDF) |
| A of 16 February 1973 (OJ of 13-3-77) | Included in the text (PDF) | ||||
| Nigeria | 27 February 1990 (OJ of 19-7-91) | IT | EI | yes | Text (PDF) |
| Norway | 19 December 1980 (OJ of 25-10-81) | IT | EI - AR | no (12) | Text (PDF) |
| A of 14 November 1984 (OJ of 27-10-85) | IT - WT | Included in the text (PDF) | |||
| A of 7 April 1995 (OJ of 17-10-96) | Included in the text (PDF) | ||||
| A of 16 September 1999 (OJ of 20-2-03) | Included in the text (PDF) | ||||
| New Caledonia | 31 March and 5 May 1983 (OJ of 27-7 and 6-10-83) | IT - IHT - RD - GT | EI | no | Text (PDF) |
| New Zealand | 30 November 1979 (OJ of 16-5-81) | IT | EI | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| Oman | 1st June 1989 (OJ of 1-8-90) | IT - IHT - WT | EI | yes (1-11-2020) | Text (PDF) MLI version (PDF) |
| A of 22 October 1996 (OJ of 30-4-04) | Included in the text (PDF) | ||||
| A of 8 April 2012 (OJ of 20-3-13) | Included in the text (PDF) | ||||
| Uzbekistan | 22 April 1996 (OJ of 13-2-04) | IT - WT | EI - AR | no | Text (PDF) |
| Pakistan | 15 June 1994 (OJ of 18-10-96) | IT | EI | yes (1-4-2021) | Text (PDF) MLI version (PDF) |
| Panama | 30 June 2011 (OJ of 4-2-12) | IT | EI | yes (1-3-2021) | Text (PDF) MLI version (PDF) |
| Netherlands (1) | 16 March 1973 (OJ of 21-4-74) | IT - WT | EI - AR | yes (1-7-2019) | Text (PDF) MLI version (PDF) |
| A of 7 April 2004 (OJ of 1-9-05) | Included in the text (PDF) | ||||
| Philippines | 9 January 1976 (OJ of 4-10-78) | IT | EI | no | Text (PDF) |
| A of 26 June 1995 (OJ of 26-6-98) | Included in the text (PDF) | ||||
| A of 25 November 2011 (OJ of 10-2-13) | Included in the text (PDF) | ||||
| Poland (1) | 20 June 1975 (OJ of 1-12-76) | IT - WT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| French Polynesia | 28 March and 28 May 1957 (OJ of 15-8-57) | IMC | EI - AR | no | Text (PDF) |
| Portugal (1) | 14 January 1971 (OJ of 4-1-73) | IT | EI - AR | yes (1-6-2020) | Text (PDF) MLI version (PDF) |
| A of 25 August 2016 (OJ of 6-1-18) | Included in the text (PDF) | ||||
| Agreement of 3 June 1994 (OJ of 2-3-95) (14) | IHT - GT | Text (PDF) | |||
| Qatar | 4 December 1990 (OJ of 22-12-94) | IT - WT - IHT | EI | yes (1-4-2020) | Text (PDF) MLI version (PDF) |
| A of 14 January 2008 (OJ of 31-7-09) | EI | Amendment (PDF) | |||
| Quebec (4) | 1st September 1987 (OJ of 29-10-88) | IT - WT | EI | Text (PDF) | |
| A of 3 September 2002 (OJ of 1-9-05) | Included in the text (PDF) | ||||
| Romania (1) | 27 September 1974 (OJ of 21-10-75) | IT - WT | EI - AR | yes (1-6-2022) | Text (PDF) MLI version (PDF) |
| United Kingdom | 19 June 2008 (OJ of 9-1-10) | IT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| 21 June 1963 (OJ of 1-8-64) | IHT | Text (PDF) | |||
| Russia | 26 November 1996 (OJ of 29-5-99) (11) | IT - WT | EI | yes (1-10-2019) | Text (PDF) MLI version (PDF) |
| Rwanda | 22 June 2023 (not in force) | IT | EI - AR | Text (PDF) | |
| Saint Martin | 21 December 2010 (OJ of 20-4-11) | IT | no | Text (PDF) | |
| Saint Pierre and Miquelon | 30 May 1988 (OJ of 14-1-89) | IT - IHT - RD - GT | EI | no | Text (PDF) |
| Senegal | 29 March 1974 (OJ of 29 and 30-11-76 and 11-5-78) | IT - IHT - RD | EI - AR | yes (1-9-2022) | Text (PDF) MLI version (PDF) |
| A of 16 July 1984 (OJ of 25-2-86) | Included in the text (PDF) | ||||
| A of 10 January 1991 (OJ of 27-2-93) | Included in the text (PDF) | ||||
| Serbia | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| Singapore | 15 January 2015 (OJ of 2-7-16) | IT | EI | yes (1-4-2019) | Text (PDF) MLI version (PDF) |
| Slovakia (1) | 1st June 1973 (OJ of 2-10-75) (6) | IT - WT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| Slovenia (1) | 7 April 2004 (OJ of 22-3-07) | IT - WT | EI - AR | yes (1-1-2019) | Text (PDF) MLI version (PDF) |
| Sri Lanka | 17 September 1981 (OJ of 30-1-83) | IT | EI | no | Text (PDF) |
| Sweden (1) | 27 November 1990 (OJ of 8-4-92) | IT - WT | EI - AR | no (12) | Text (PDF) |
| 8 June 1994 (OJ of 16-3-96) | IHT - GT | Text (PDF) | |||
| A of 22 May 2023 (OJ of 12-8-26) | Amendment (PDF) | ||||
| Switzerland | 9 September 1966 (OJ of 10-10-67) | IT - WT | EI | no (12) | Text (PDF) |
| A of 3 December 1969 (OJ of 2-11-70) | Included in the text (PDF) | ||||
| "Cross-border workers" agreement of 11 April 1983 (OJ of 25-2-87) | Text (PDF) | ||||
| A of 22 July 1997 (OJ of 27-8-98) | Included in the text (PDF) | ||||
| A of 27 August 2009 (OJ of 12-12-10) | Amendment (PDF) | ||||
| A of 25 June 2014 (OJ of 3-5-16) | Amendment (PDF) | ||||
| A of 27 June 2023 (OJ of 23-8-25) | Amendment (PDF) | ||||
| "Gifts and legacies" agreement of 30 October 1979 (OJ of 26-2-82) (14) | IHT - GT | Text (PDF) | |||
| Syria | 17 July 1998 (OJ of 3-7-09) | IT | EI | no | Text (PDF) |
| Taiwan (8) | IT | EI - AR | no | — | |
| Czech Republic (1) | 28 April 2003 (OJ of 3-8-05) | IT - WT | EI - AR | yes (1-9-2020) | Text (PDF) MLI version (PDF) |
| Thailand | 27 December 1974 (OJ of 21-11-75) | IT | EI | yes (1-7-2022) | Text (PDF) MLI version (PDF) |
| Togo | 24 November 1971 (OJ of 6-8-75) | IT - IHT - RD | EI - AR | no | Text (PDF) |
| Trinidad and Tobago | 5 August 1987 (OJ of 18-4-89) | IT | EI | no | Text (PDF) |
| Tunisia | 28 May 1973 (OJ of 13-11-75) | IT - IHT - RD | EI | yes (1-11-2023) | Text (PDF) MLI version (PDF) |
| Turkmenistan | 4 October 1985 (OJ of 28-5-87) (5) | IT | EI | no | Text (PDF) |
| Turkey | 18 February 1987 (OJ of 6-7-89) | IT | EI | yes | Text (PDF) |
| Ukraine | 31 January 1997 (OJ of 9-12-99) | IT - WT | EI - AR | yes (1-12-2019) | MLI version (PDF) |
| Venezuela | 7 May 1992 (OJ of 12-1-94) | IT | EI | no | Text (PDF) |
| Vietnam | 10 February 1993 (OJ of 20-12-94) | IT - WT | EI | yes (1-9-2023) | Text (PDF) MLI version (PDF) |
| Zambia | 14 December 1950 (OJ of 20 and 21-8-51) (2) | IT | EI | no | Text (PDF) |
| Zimbabwe | 15 December 1993 (OJ of 16-3-97) | IT - WT | EI | no | Text (PDF) |
Notes(1) The European directives apply in the context of France's relations with this country. (2) This is the former Franco-British convention, which continues to have effect in France's relations with Malawi and Zambia. (3) Tax convention of a special nature. (4) Tax understanding (entente fiscale) between France and the Province of Quebec. (5) The convention signed with the former USSR remains provisionally applicable to Belarus (Republic of Belarus), Kyrgyzstan and Turkmenistan. As regards Belarus, however, the application of part of this convention is suspended from 1st June 2024 to 31 December 2026 (Notice EAEJ2421079V: OJ of 8-8-2024). (6) The convention of 1st June 1973 signed with the former Czechoslovakia remains applicable to Slovakia. (7) The convention signed with the former Yugoslavia remains applicable to Bosnia and Herzegovina, Kosovo, Montenegro and Serbia. (8) Tax relations with Taiwan are governed by the domestic law provisions resulting from Article 77 of Law 2010-1658 of 29 December 2010, which can be likened to a "quasi-convention". (9) The agreement of 22 September 2009 on the exchange of information between France and Andorra remains in force for the application of domestic law and of the convention of 2 April 2013. (10) The Franco-Nigerien convention has been suspended since 5 June 2024 (Notice EAEJ2416454V: OJ of 21-6-2024). (11) The application of most of the Franco-Russian convention and of its protocol has been suspended since 8 August 2023 (Notice EAEJ2416456V: OJ of 23-6-2024). (12) Norway, Sweden and Switzerland have signed the MLI but have not notified their convention with France. (13) The convention incorporates certain provisions of the MLI. (14) Agreement of limited scope: it covers gifts and legacies made to the other State, to its public authorities and to certain public or non-profit bodies (in particular in the scientific, artistic, cultural, educational or charitable fields), and is not intended to allocate between the two States the right to tax the estates and gifts of private individuals. (15) The convention of 4 April 2023, which entered into force on 28 August 2026, applies in principle from 1st January 2027; the convention of 11 September 1970 then ceases, in principle, to have effect for income taxes. |
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FAQ
What is a tax treaty for?
It allocates taxing rights between France and the other State and provides a mechanism to avoid double taxation: depending on the case, exemption in France, where applicable with the exempt income taken into account to compute the rate applicable to other income (effective rate), or a tax credit set against the French tax; only an analysis of the situation by a lawyer can determine whether or not one of these mechanisms applies. It also organises the exchange of information between tax administrations.
What happens if there is no treaty?
On the French side, as a general rule, only French tax law applies. For income, domestic law does not in principle provide a tax credit for tax paid abroad, which may result in double taxation. For inheritance and gifts, the tax paid outside France on assets located outside France can in principle be credited against the French tax (article 784 A of the CGI). Each situation deserves a specific analysis.
Can a treaty prevent France from taxing a French resident?
In some cases, yes: a treaty may give the right to tax an item of income to the other State, in which case France may exempt it, where applicable while taking it into account to compute the tax rate on other income. In other cases, France keeps the right to tax and may grant a tax credit. Only an analysis of the situation by a lawyer can determine whether or not the treaty leads to an exemption or a tax credit.
What is the MLI?
The OECD multilateral convention (MLI), signed by France in 2017, modifies many bilateral treaties without each of them having to be renegotiated, in particular to add anti-abuse clauses. The “Conventions covered by the MLI (CML)” column shows whether the treaty with each State is covered; the last column gives, where it exists, the version of the treaty as modified by the MLI.
Where can I find the text of a tax treaty in PDF?
In the last column of the table: each link opens the text of the treaty in PDF, as published by the French tax administration on impots.gouv.fr and kept on this site, so that it can be consulted even when impots.gouv.fr is temporarily unavailable. Where it exists, the version as modified by the multilateral convention (MLI) is also provided.
Is this table up to date?
It is up to date as at 9 November 2026. Treaties change (signatures, amendments, entry into force, suspensions). The PDF texts in the last column were retrieved from the impots.gouv.fr website in November 2026; they are reproduced for information only, as only the version published in the Journal officiel is authoritative.
