{ "table": "withholding-tax-calculator-rates", "schema": 1, "version": "2026-11-11.2", "title": "Withholding tax at source: France (payments to non-residents) and United Kingdom (CIS, interest, royalties, rent to landlords abroad)", "doc": "Rule table read by the withholding-tax-calculator handlers (ctx.data['withholding-tax-calculator-rates']). Rates are percentage points (25 means 25 %). Each preset gives the payment type, its rate (null when a scale applies), how the base is found (base: gross = the whole amount; gross-less-allowance = the amount less allowance_percent; gross-less-costs = the amount less the costs the person enters (costs: materials for CIS, deductible expenses for the Non-resident Landlord Scheme); scale = the French article 182 A scale below), how the amount withheld is rounded (rounding: cent = to the cent or penny, half away from zero, a convention of this tool where no rule was found; cent-down = down to the penny, as in HMRC's worked example CIS 340 Appendix E; euro = each band to the nearest euro, as form 2494-SD note 6 says), whether the gross can be found from a net amount (gross_up), and the info notes the handler adds (notes). Table-level valid_from/valid_until bound the period during which this version may be relied on: the French scale is the one for 2026 income and a new one applies from 1 January 2027; in the UK, interest is deducted at the savings basic rate from the 2027-28 tax year (Finance Act 2026). Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed; null valid_from means the start date was not verified for this table. source_url is the official source the value was read from, source_date that source's own date (its last modification or edition), retrieved the day it was read.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent withholding-tax-calculator (automated research against official sources, every value read at its source on 2026-11-11), then an independent verifier (2026-11-11: the 8 € threshold read from CGI art. 1671 A as BOFiP quotes it, the payments-of-the-month rule, the number of periods, the 10 % base allowance of art. 182 B for EU and EEA companies, the artists' allowance at 75 %); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "currency": "EUR", "scope": { "fr-FR": "Retenues à la source sur des sommes de source française versées à des personnes domiciliées ou établies hors de France (articles 182 A, 182 A bis, 182 B et 119 bis du CGI), sous réserve des conventions fiscales.", "en-GB": "French withholding at source on French-source payments to people or companies resident or established outside France (CGI articles 182 A, 182 A bis, 182 B and 119 bis), subject to tax treaties." }, "presets": [ { "id": "fr-salaires", "rate": null, "base": "scale", "scale": "fr-182a-2026", "rounding": "euro", "gross_up": false, "name": { "fr-FR": "Salaires et pensions d’un non-résident", "en-GB": "Salaries and pensions of a non-resident" }, "label": { "fr-FR": "Salaires et pensions d’un non-résident (barème 0, 12 et 20 %)", "en-GB": "Salaries and pensions of a non-resident (0, 12 and 20% scale)" }, "applies_to": { "fr-FR": "Traitements, salaires, pensions et rentes viagères à titre gratuit de source française versés à une personne domiciliée hors de France, après la déduction de 10 % (les rentes viagères à titre onéreux, retenues pour une fraction qui dépend de l’âge, ne sont pas traitées ici)", "en-GB": "French-source salaries, pensions and life annuities received free of charge, paid to a person resident outside France, after the 10% deduction (annuities bought for value, taxed on a share that depends on age, are not covered here)" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "CGI, art. 182 A", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/formulaire/2494-sd/declaration-de-la-retenue-la-source", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf", "https://bofip.impots.gouv.fr/bofip/1055-PGP.html/identifiant%3DBOI-IR-DOMIC-10-20-20-10-20181228", "https://www.impots.gouv.fr/international-particulier/questions/je-suis-non-resident-je-veux-comprendre-la-retenue-la-source-qui" ] }, { "id": "fr-artistes", "rate": 15, "base": "gross-less-allowance", "allowance_percent": 10, "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Artiste du spectacle non résident", "en-GB": "Non-resident performing artist" }, "label": { "fr-FR": "Artiste du spectacle non résident (15 % après abattement de 10 %)", "en-GB": "Non-resident performing artist (15% after a 10% allowance)" }, "applies_to": { "fr-FR": "Rémunérations de prestations artistiques fournies ou utilisées en France", "en-GB": "Pay for artistic performances given or used in France" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "CGI, art. 182 A bis", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2494-sd/declaration-de-la-retenue-la-source", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf" ] }, { "id": "fr-sportifs", "rate": 15, "base": "gross", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Sportif non résident", "en-GB": "Non-resident sportsperson" }, "label": { "fr-FR": "Sportif non résident (15 %)", "en-GB": "Non-resident sportsperson (15%)" }, "applies_to": { "fr-FR": "Rémunérations de prestations sportives fournies ou utilisées en France, sur le montant brut (pour une société de l’Union européenne ou de l’EEE, la base est diminuée de 10 % : ce cas n’est pas traité ici)", "en-GB": "Pay for sporting performances given or used in France, on the gross amount (for a company in the European Union or the EEA the base is reduced by 10%: that case is not covered here)" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "CGI, art. 182 B, I, d", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2494-sd/declaration-de-la-retenue-la-source", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf" ] }, { "id": "fr-prestations", "rate": 25, "base": "gross", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Honoraires, droits d’auteur, prestations", "en-GB": "Fees, royalties and services" }, "label": { "fr-FR": "Honoraires, droits d’auteur, prestations (25 %)", "en-GB": "Fees, royalties and services (25%)" }, "applies_to": { "fr-FR": "Sommes visées à l’article 182 B : honoraires, droits d’auteur et redevances, prestations de toute nature fournies ou utilisées en France par un non-résident sans établissement en France, personne physique ou société établie hors de l’Union européenne et de l’EEE", "en-GB": "Payments within article 182 B: professional fees, copyright and other royalties, services of any kind supplied or used in France by a non-resident with no establishment in France, an individual or a company outside the European Union and the EEA" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "CGI, art. 182 B", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2494-sd/declaration-de-la-retenue-la-source", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf" ] }, { "id": "fr-prestations-ue", "rate": 25, "base": "gross-less-allowance", "allowance_percent": 10, "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Honoraires, redevances, prestations : société de l’UE ou de l’EEE", "en-GB": "Fees, royalties and services: EU or EEA company" }, "label": { "fr-FR": "Honoraires, redevances, prestations, société de l’UE ou de l’EEE (25 % après abattement de 10 %)", "en-GB": "Fees, royalties and services, EU or EEA company (25% after a 10% allowance)" }, "applies_to": { "fr-FR": "Sommes visées à l’article 182 B versées à une société ou un organisme soumis à l’impôt sur les sociétés, dont le siège ou l’établissement stable est dans un État de l’Union européenne ou de l’EEE lié à la France par une convention d’assistance administrative et qui n’est pas un État ou territoire non coopératif : la base est le montant brut diminué de 10 %", "en-GB": "Payments within article 182 B to a company or body subject to corporate tax whose seat or permanent establishment is in a European Union or EEA state that has an administrative assistance agreement with France and is not a non-cooperative state or territory: the base is the gross amount less 10%" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "CGI, art. 182 B", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2494-sd/declaration-de-la-retenue-la-source", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf" ] }, { "id": "fr-dividendes-pp", "rate": 12.8, "base": "gross", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Dividendes, personne physique non résidente", "en-GB": "Dividends, non-resident individual" }, "label": { "fr-FR": "Dividendes, personne physique non résidente (12,8 %)", "en-GB": "Dividends, non-resident individual (12.8%)" }, "applies_to": { "fr-FR": "Dividendes et autres revenus distribués par une société française à une personne physique domiciliée hors de France", "en-GB": "Dividends and other distributions by a French company to an individual resident outside France" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "CGI, art. 119 bis, 2 et art. 187", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2777-sd/revenus-de-capitaux-mobiliers-prelevement-et-retenue-la-source", "source_date": "2026-01-16", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2777-sd/2026/2777-sd_5335.pdf" ] }, { "id": "fr-dividendes-pm", "rate": 25, "base": "gross", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Dividendes, société non résidente", "en-GB": "Dividends, non-resident company" }, "label": { "fr-FR": "Dividendes, société non résidente (25 %)", "en-GB": "Dividends, non-resident company (25%)" }, "applies_to": { "fr-FR": "Dividendes et autres revenus distribués par une société française à une personne morale établie hors de France, hors exonérations", "en-GB": "Dividends and other distributions by a French company to a company established outside France, unless an exemption applies" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "CGI, art. 119 bis, 2 et art. 187", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2777-sd/revenus-de-capitaux-mobiliers-prelevement-et-retenue-la-source", "source_date": "2026-01-16", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2777-sd/2026/2777-sd_5335.pdf" ] }, { "id": "fr-etnc", "rate": 75, "base": "gross", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Bénéficiaire dans un État ou territoire non coopératif", "en-GB": "Recipient in a non-cooperative state or territory" }, "label": { "fr-FR": "État ou territoire non coopératif, hors salaires (75 %)", "en-GB": "Non-cooperative state or territory, other than salaries (75%)" }, "applies_to": { "fr-FR": "Dividendes, honoraires, redevances, prestations et rémunérations sportives versés à une personne domiciliée ou établie dans un État ou territoire non coopératif (article 238-0 A), sur le montant brut", "en-GB": "Dividends, fees, royalties, services and sporting pay paid to a person resident or established in a non-cooperative state or territory (article 238-0 A), on the gross amount" }, "notes": [ "etnc_proof" ], "legal_basis": "CGI, art. 182 A bis, 182 B, 119 bis et 187", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2494-sd/declaration-de-la-retenue-la-source", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf", "https://www.impots.gouv.fr/sites/default/files/formulaires/2777-sd/2026/2777-sd_5335.pdf" ] }, { "id": "fr-etnc-artistes", "rate": 75, "base": "gross-less-allowance", "allowance_percent": 10, "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Artiste dans un État ou territoire non coopératif", "en-GB": "Performing artist in a non-cooperative state or territory" }, "label": { "fr-FR": "Artiste, État ou territoire non coopératif (75 % après abattement de 10 %)", "en-GB": "Performing artist, non-cooperative state or territory (75% after a 10% allowance)" }, "applies_to": { "fr-FR": "Rémunérations de prestations artistiques (article 182 A bis) versées à une personne domiciliée ou établie dans un État ou territoire non coopératif : le taux passe à 75 %, la base reste le montant brut diminué de 10 %", "en-GB": "Pay for artistic performances (article 182 A bis) paid to a person resident or established in a non-cooperative state or territory: the rate rises to 75% and the base is still the gross amount less 10%" }, "notes": [ "etnc_proof" ], "legal_basis": "CGI, art. 182 A bis", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/formulaire/2494-sd/declaration-de-la-retenue-la-source", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf" ] } ], "scales": { "fr-182a-2026": { "doc": "Article 182 A scale for 2026 income, from form 2494-SD (edition of March 2026), note 4. Limits are in euros of net taxable pay, after the 10% deduction, for one period; a payment that covers several periods uses the limits times their number (BOFiP BOI-IR-DOMIC-10-20-20-10, § 190-200: ten days of work on the daily scale). A payment for a period other than those listed uses the daily scale for salaries and the weekly scale for pensions, a part day or part week counting as one (note 4). The amount before withholding is rounded to the nearest euro (note 2); the 10% deduction is not rounded by any source, so it is taken exactly. Each band's withholding is rounded to the nearest euro (note 6). In the overseas departments the 12% and 20% rates are 8% and 14.4% (note 5). minimum_per_month: nothing is withheld when the withholding on the payments made to one person in a month is not above 8 € (CGI art. 1671 A, second paragraph, quoted by BOFiP § 240: 'n'excède pas 8 €'; form 2494-SD note 6 says 'inférieur à 8 €', and the law prevails), whatever period the payments cover (BOFiP § 250). The caps on the 10% deduction and on the pensions allowance are not applied at source (BOFiP § 80 and § 120).", "allowance_percent": 10, "rates": { "standard": [ 0, 12, 20 ], "dom": [ 0, 8, 14.4 ] }, "limits": { "year": [ 17275, 50112 ], "quarter": [ 4319, 12528 ], "month": [ 1440, 4176 ], "week": [ 332, 964 ], "day": [ 55, 161 ] }, "minimum_per_month": 8, "previous": { "doc": "The 2025 scale, for reference only (impots.gouv.fr, page modified 26/02/2026): year 17,122 / 49,667; month 1,427 / 4,139.", "year": [ 17122, 49667 ], "month": [ 1427, 4139 ] }, "legal_basis": "CGI, art. 182 A", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2494-sd/2026/2494-sd_5450.pdf", "source_date": "2026-05-31", "retrieved": "2026-11-11", "see_also": [ "https://bofip.impots.gouv.fr/bofip/1055-PGP.html/identifiant%3DBOI-IR-DOMIC-10-20-20-10-20181228" ] } } }, "GB": { "currency": "GBP", "scope": { "fr-FR": "Retenues au Royaume-Uni : Construction Industry Scheme (CIS), intérêts annuels, redevances et loyers versés à un bailleur résidant à l’étranger. Les taux valent pour tout le Royaume-Uni.", "en-GB": "UK deductions at source: the Construction Industry Scheme (CIS), yearly interest, royalties and rent paid to a landlord who lives abroad. The rates apply across the whole UK." }, "presets": [ { "id": "gb-cis-20", "costs": "materials", "rate": 20, "base": "gross-less-costs", "rounding": "cent-down", "gross_up": true, "vat": true, "name": { "fr-FR": "CIS, sous-traitant enregistré", "en-GB": "CIS, registered subcontractor" }, "label": { "fr-FR": "CIS, sous-traitant enregistré (20 %)", "en-GB": "CIS, registered subcontractor (20%)" }, "applies_to": { "fr-FR": "Paiements d’un entrepreneur à un sous-traitant enregistré au CIS, sur la part hors TVA et hors matériaux", "en-GB": "Contractor payments to a CIS-registered subcontractor, on the part excluding VAT and materials" }, "notes": [], "legal_basis": "Finance Act 2004, s. 61; HMRC CIS 340", "valid_from": null, "valid_until": null, "source_url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/make-deductions-and-pay-subcontractors", "source_date": "2026-10-05", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/government/publications/construction-industry-scheme-cis-340/construction-industry-scheme-a-guide-for-contractors-and-subcontractors-cis-340", "https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr15100" ] }, { "id": "gb-cis-30", "costs": "materials", "rate": 30, "base": "gross-less-costs", "rounding": "cent-down", "gross_up": true, "vat": true, "name": { "fr-FR": "CIS, sous-traitant non enregistré", "en-GB": "CIS, unregistered subcontractor" }, "label": { "fr-FR": "CIS, sous-traitant non enregistré (30 %)", "en-GB": "CIS, unregistered subcontractor (30%)" }, "applies_to": { "fr-FR": "Paiements à un sous-traitant que HMRC n’a pas pu vérifier ou qui n’est pas enregistré au CIS", "en-GB": "Payments to a subcontractor who is not registered for CIS or whom HMRC could not verify" }, "notes": [], "legal_basis": "Finance Act 2004, s. 61; HMRC CIS 340", "valid_from": null, "valid_until": null, "source_url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/make-deductions-and-pay-subcontractors", "source_date": "2026-10-05", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/government/publications/construction-industry-scheme-cis-340/construction-industry-scheme-a-guide-for-contractors-and-subcontractors-cis-340" ] }, { "id": "gb-cis-0", "costs": "materials", "rate": 0, "base": "gross-less-costs", "rounding": "cent-down", "gross_up": true, "vat": true, "name": { "fr-FR": "CIS, statut gross payment", "en-GB": "CIS, gross payment status" }, "label": { "fr-FR": "CIS, statut gross payment (0 %)", "en-GB": "CIS, gross payment status (0%)" }, "applies_to": { "fr-FR": "Sous-traitant que HMRC autorise à être payé sans retenue", "en-GB": "A subcontractor HMRC allows to be paid with no deduction" }, "notes": [], "legal_basis": "Finance Act 2004 (gross payment status); HMRC CIS guidance", "valid_from": null, "valid_until": null, "source_url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/make-deductions-and-pay-subcontractors", "source_date": "2026-10-05", "retrieved": "2026-11-11", "see_also": [] }, { "id": "gb-interest", "rate": 20, "base": "gross", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Intérêts annuels", "en-GB": "Yearly interest" }, "label": { "fr-FR": "Intérêts annuels (20 %)", "en-GB": "Yearly interest (20%)" }, "applies_to": { "fr-FR": "Intérêts annuels de source britannique versés par une société, une collectivité locale ou à une personne dont le lieu de résidence habituel est hors du Royaume-Uni (taux de base de l’impôt sur le revenu)", "en-GB": "UK yearly interest paid by a company or local authority, or to a person whose usual place of abode is outside the UK (basic rate of Income Tax)" }, "notes": [ "treaty_may_reduce", "savings_rate_2027" ], "legal_basis": "Income Tax Act 2007, s. 874", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/874", "source_date": "2026-09-18", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/income-tax-rates" ] }, { "id": "gb-royalties", "rate": 20, "base": "gross", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Redevances", "en-GB": "Royalties" }, "label": { "fr-FR": "Redevances (20 %)", "en-GB": "Royalties (20%)" }, "applies_to": { "fr-FR": "Redevances de brevets, et redevances pour l’usage d’une propriété intellectuelle dont le titulaire réside habituellement hors du Royaume-Uni (taux de base de l’impôt sur le revenu)", "en-GB": "Patent royalties, and royalties for the use of intellectual property whose owner’s usual place of abode is outside the UK (basic rate of Income Tax)" }, "notes": [ "treaty_may_reduce" ], "legal_basis": "Income Tax Act 2007, s. 903 and s. 906", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/906", "source_date": "2026-09-18", "retrieved": "2026-11-11", "see_also": [ "https://www.legislation.gov.uk/ukpga/2007/3/section/903", "https://www.gov.uk/income-tax-rates" ] }, { "id": "gb-nrl", "costs": "expenses", "rate": 20, "base": "gross-less-costs", "rounding": "cent", "gross_up": true, "name": { "fr-FR": "Loyers d’un bailleur résidant à l’étranger", "en-GB": "Rent to a landlord abroad" }, "label": { "fr-FR": "Loyers d’un bailleur résidant à l’étranger (20 %)", "en-GB": "Rent to a landlord abroad (20%)" }, "applies_to": { "fr-FR": "Non-resident Landlord Scheme : loyers moins les dépenses déductibles payées, au taux de base de l’impôt sur le revenu", "en-GB": "Non-resident Landlord Scheme: rent less the deductible expenses paid, at the basic rate of Income Tax" }, "notes": [ "nrl_who_deducts" ], "legal_basis": "HMRC Non-resident Landlord Scheme", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/guidance/paying-tax-on-rent-to-landlords-abroad", "source_date": "2026-09-30", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/income-tax-rates" ] } ] } } }