Relocating From the UAE to France: Visas and Tax Implications

Whether you are a British national planning to retire in France, a French citizen returning after a period abroad, or a non-EU expat seeking long-term residence, it is essential to assess how this move will affect your tax residency, reporting obligations, and broader financial position.

This guide outlines the critical considerations when relocating from the UAE to France. It covers visa and residency requirements, tax implications, double taxation treaty protections, and wealth structuring strategies to help you safeguard your assets and remain compliant with French and international tax authorities.

Do You Need a Visa When Relocating From the UAE to France?

Citizens of the EU, EEA, and Switzerland may reside and work in France without a visa. However, they must obtain a French residence permit from a local authority if they want to relocate permanently.

In contrast, nationals of non-EU or non-EEA countries, such as the UAE, need to obtain an appropriate visa and a long-term residency permit to reside permanently in France. Citizens of Monaco, Andorra, San Marino, and the Holy See are exempt from the long-stay visa requirement.

Which Visa Do You Need To Relocate From the UAE to France?

Non-French citizens and non-EU/EEA nationals intending to stay in France for more than three months must obtain an appropriate long-stay visa (visa de long séjour). These visas allow you to establish residence in France for purposes such as employment, study, or family reunification. Some of the long-stay visas include:

1. Spousal visa: Enables long-term residence for individuals married to a French citizen or legal resident.
2. Talent passport visas: A streamlined multi-year residence permit for highly skilled foreigners, including start-up employees, researchers, and investors.
3. Employment visa: Grants permanent or temporary residence for employed or self-employed individuals in France. If you obtain a permanent employment contract, your visa will be marked “salarié”. Otherwise, you’re considered a “travailleur temporaire”—a temporary worker.

What Are the Eligibility Requirements for a French Visa?

The general eligibility requirements for expats looking to relocate to France include the following:

• A completed visa application form issued by the French government
• A cover letter stating the purpose of your stay in France
• A passport not older than 10 years that will remain valid for three months after the expiration of your visa
• Two passport photographs
• Medical insurance valued at €30,000 or more and valid in the EU
• Proof of accommodation in France

You may need to prepare additional documentation depending on the type of visa you apply for. For instance, you will have to provide an employment contract when applying for a work visa.

Are Expats Liable for Tax in France?

Your tax liability in France depends on your tax residency status, regardless of nationality. If you’re considered a French tax resident, you’re liable for tax on your worldwide income. To be considered a tax resident, you must meet one of the following criteria:

• You spent at least 183 days in France per year.
• Your permanent residence (your home and family) is in France.
• In the case of a dual permanent residence, the centre of your financial and personal interests is in France.

If none of the above conditions apply to you, you’ll be considered a non-resident for tax purposes in France and will be liable for taxes only on income sourced within France.

What Are the Tax Implications of Relocating to France From Dubai?

One of the UAE’s key advantages over many other jurisdictions is its low or zero-tax regime. The UAE does not impose taxes on its residents and non-residents with respect to personal (domestic and foreign) income, capital gains, or inheritance.

Still, if you own a business operating in the UAE, you may be liable for corporate and value-added tax regardless of your residency status.

Although the UAE won’t tax the income and gains you obtain within the UAE following your relocation, France will subject your foreign income to taxation once you establish French tax residency. As long as you remain a French non-resident, only income sourced in France will be taxed.

Personal Income Tax

If you’re considered a French tax resident, you will be liable for income tax on both income sourced in France and income derived from abroad, including the UAE. You’ll need to file a tax return in May of the year following the year in which you established residency.

However, if you acquire French residency partway through a tax year, you will only be liable for income tax on earnings received after the date you became a resident.

France applies a progressive income tax system, meaning different portions of the income are taxed at different rates.

As a result, low-income earners are subject to relatively low tax rates, while the highest tax rates are reserved for those with the highest taxable income. The applicable French income tax rates in 2025 are outlined in the table below:

High-income individuals are also subject to a surtax of 3% on income exceeding €250,000 (for single taxpayers) or €500,000 (for joint taxpayers).

When filing an annual tax return, French non-residents may choose to be taxed at an average income tax rate. Otherwise, they’re subject to a minimum rate of 20% on income up to €29,315 or 30% on income exceeding this threshold.

Employment income is typically withheld at source, which means your employer deducts a portion of your gross earnings and pays it to the government directly. However, you’re still required to report this income on your tax return.

In addition to income tax, French tax residents are generally subject to social charges. These contributions fund the French social security system and are applied to most types of income.

The main French social charge rates for 2025 are as follows:

These charges are levied separately from income tax and must be considered when calculating your total effective tax burden in France.

Capital Gains Tax

Capital gains derived from the disposal of shares, bonds, and other assets are generally subject to a flat tax rate of 30%, which includes 12.8% income tax and 17.2% social security contributions.

However, you may opt to have your capital gains taxed under the progressive income tax scale, in which case your capital gains are added to your taxable income and taxed at your marginal income tax rates. On top of this, you must also pay the 17.2% social security contributions.

Capital gains from the sale of real estate are subject to a total tax rate of 36.2%, which includes a 19% flat tax rate and 17.2% in social security contributions. After five years of ownership, capital gains on real estate are gradually reduced each year, resulting in zero income tax on property owned for over 22 years and no capital gains tax after 30 years of ownership.

If your real estate capital gains exceed €50,000, a progressive tax rate of 2–6% applies, in addition to income tax and social security contributions. However, the profit earned from selling your primary residence will be exempt from capital gains tax.

Real Estate Wealth Tax

Expats and French citizens with total net real estate assets worth over €1,300,000 are liable for real estate wealth tax. This includes directly owned property, real estate rights, and shares in companies or other entities, to the extent that their value is derived from real estate.

The real estate wealth tax rate may reach 1.5%, with the highest rate applied to assets exceeding €10,000,001.

New residents who were not French tax residents for the previous five calendar years are only subject to real estate wealth tax (IFI) on French-situs property for their first five years of residency. Overseas real estate is excluded during this exemption period.

French residents whose real estate wealth tax exceeds 75% of their total annual income from the previous year may qualify for a tax cap.

For example, if the combined total of your income tax and real estate wealth tax exceeds 75% of your income from the previous year, the excess amount will be subtracted from your real estate wealth tax liability.

Other Taxes

As a French tax resident, you may also be liable for several other types of taxes, such as:

Does the UAE Have a Tax Treaty With France?

The double taxation agreement (DTA) between the UAE and France has been in effect since 1 December 1990. Its purpose is to prevent the taxation of the same income by both jurisdictions, either through a tax exemption or a tax credit. It applies to residents of either or both countries and covers income tax, corporation tax, social contributions on corporate profits, and other taxes.

While the treaty provides relief from double taxation on inheritance, it does not apply to gift taxes. French residents making gifts of assets may face domestic French gift tax regardless of the asset location.

Since the UAE imposes no taxes on income from most sources, French residents generally cannot claim a tax exemption or credit for income earned in the Emirates, as there is no risk of double taxation.

However, the UAE levies corporate tax on business profits under specific circumstances. Therefore, if you own a French company with a permanent establishment (an office or a branch) in the UAE, you will be taxed in the UAE only on the income attributable to that permanent establishment.

As of January 2025, the UAE implements a 15% global minimum tax under OECD Pillar Two rules, which may affect UAE-based holding companies owned by French residents. Business profits attributable to a permanent establishment in the UAE remain taxable under the local regime (9% corporate tax).

What Is the Expatriate Tax Regime in France and Who Qualifies for It?

The expatriate tax regime (Article 155 B of the French Tax Code) is available to individuals relocating to France for professional reasons who were not French tax residents in any of the five years preceding their arrival. It’s only applicable in the following cases:

1. You were directly recruited by a French company.
2. You were recruited by a company established in France as a branch of a foreign parent company.

The regime may also apply to specific company executives under Article 80 ter of the French general tax code, like CEOs and chairmen of the board of directors, as well as employees or executives who hold shares in a company that employs them.

However, the regime doesn’t apply if you have already established residence in France at the time of recruitment.

What Are the Benefits of the Expatriate Tax Regime in France?

Expats who qualify for the expatriate tax regime are exempt from income tax on compensation for work performed abroad in their employer’s interest, as well as on expatriate bonuses, which are additional payments directly associated with their employment in France.

They may also benefit from a 50% exemption on the following types of income:

• Foreign investment income sourced in a country that has a double tax treaty with France
• Foreign intellectual and industrial property from a country that has a double taxation agreement with France
• Capital gains realised from selling foreign securities sourced in a jurisdiction that signed a double tax treaty with France

These individuals are also treated as French non-residents for property wealth tax purposes, as they are only subject to taxation on assets located in France.

Key Considerations by Nationality and Residency Status

Relocating to France from the UAE affects expats differently depending on nationality, prior tax residency, and treaty protections. Below is a breakdown of the key considerations for French nationals, British expats, and other non-EU individuals.

French Nationals Returning to France

French citizens returning after time abroad are subject to distinct legal, tax, and reporting rules:

• Visa and Immigration: French nationals do not require a visa to re-enter France. However, if they have been non-resident, they must register with their local préfecture and may need to re-establish tax residency through administrative channels.
• Healthcare Access: Immediate access to the French national health system (PUMA) is available upon return, without the standard three-month wait imposed on new arrivals.
• Tax Residency: French tax residency generally resumes upon return. If their habitual abode or centre of vital interests is in France, they are taxed on worldwide income from the date of re-entry.
• Expatriate Tax Regime: French citizens are excluded from the expatriate tax regime under Article 155 B if they were previously French tax residents within the last five years, even if recruited from abroad.
• Inheritance and Gift Tax: French nationals are subject to inheritance and gift tax on global assets once resident. Spouses are exempt, while direct heirs benefit from a €100,000 allowance and progressive rates up to 45%. Gifts are taxable if made within 15 years of death. Planning via recognised legal structures (e.g., French civil trusts, foundations) is essential to mitigate exposure.

British Expats Post-Brexit

UK nationals relocating post-Brexit face stricter rules and dual-jurisdiction tax risks:

• Visa and Residency: UK citizens must apply for a long-stay visa, typically under “visitor”, “pensioner”, or “self-sufficient” status, and obtain a residency permit from their local préfecture upon arrival.
• Healthcare Access: British expats must reside in France for at least three continuous months and intend to remain over six months annually before registering with PUMA. Until then, private health insurance is required.
• Pension and Income Tax: UK pensions, including SIPPs and QROPS, are taxable in France if residency is established. Lump sums may be subject to both income tax and social charges (up to 17.2%). As of 30 October 2024, the UK Overseas Transfer Charge (OTC) applies to transfers of UK pensions (including SIPPs and defined‑contribution schemes) to QROPS based in the EEA—including transfers by UK residents living in France—unless the expat is resident in the same country as the QROPS provider UK‑based QROPS are not available in France so transfers to EEA QROPS now incur a 25% OTC.
  • For many expats, International SIPPs offer a more flexible and tax‑efficient alternative. Looking ahead, from 6 April 2027, unused UK pension pots will be included within the UK’s estate for Inheritance Tax (IHT) purposes, with pension scheme administrators liable to report and pay IHT on death.
• Inheritance Tax Exposure: As of April 2025, the UK applies a residence-based IHT regime. British expats who were UK tax residents for 10 of the last 20 years remain liable to UK IHT for 10 years after departure. Simultaneously, France taxes worldwide estates if the deceased or beneficiary is French-resident. The UK–France inheritance treaty generally prevents double taxation, but cross-border estate planning is critical.
• Gift Tax: UK gifts may escape UK tax if the donor is outside the UK for over three years, but France applies gift tax based on residency or situs of assets, and there is no gift tax treaty between France and the UK.

Other Non-EU/EEA Nationals (e.g. UAE, South Africa)

Non-EU expats face full regulatory and tax exposure when relocating to France:

• Visa and Residence: A long-stay visa is required for stays over 90 days. Upon arrival, expats must apply for a residence permit (“Carte de Séjour”) valid beyond one year.
• Healthcare Access: Private health insurance with EU-wide coverage of at least €30,000 is mandatory upon entry. After three months of continuous residence, expats may register for PUMA provided they meet habitual residence tests.
• Tax Residency and Reporting: Once tax residency is established, global income is subject to French tax. Once tax residency is established, global income is subject to French tax. Expats must also comply with global disclosure rules such as FATCA and the Common Reporting Standard (CRS), which require declaring foreign accounts and structures.
• Corporate and Wealth Structuring: Expats relocating from low-tax jurisdictions must assess existing offshore structures for French Controlled Foreign Corporation (CFC) implications. Additionally, the French tax authority applies aggressive anti-abuse measures on foreign trusts, passive investment companies, and real estate holding entities.
• Inheritance and Gift Tax: Expats resident in France for six of the last ten years are subject to French succession and gift tax on global assets. Allowances and rates vary by beneficiary relationship, and gifts are tracked for 15 years. No DTA relief applies to gifts; careful structuring is essential.

Other Factors To Consider Before Relocating From the UAE to France

In addition to tax considerations, there are several other key factors you should evaluate before relocating from the UAE to France:

1. Cost of living
2. Healthcare

Cost of Living

While France offers a high standard of living, it also includes a relatively high cost of living, but this depends on the region you choose to relocate to. Major cities like Paris, Bordeaux, and Marseille are generally more expensive than rural areas.

Compared to Dubai, the cost of living without rent is 21.9% higher in Paris. The restaurant prices in Paris are also 5.5% higher than in Dubai, while groceries are 60% more expensive. However, rent is 26% higher in Dubai.

The typical day-to-day expenses in France, categorised by type, are as follows:

• Rent: A one-bedroom flat in Paris costs around €1,200 per month, while the prices in smaller cities are as low as €700.
• Groceries: The average monthly grocery bill is €300 per person. Restaurant prices vary, with meals in low-cost restaurants ranging from €12 to €15.
• Transportation: Owning a car in France costs between €300 and €400 per month due to insurance, fuel, and maintenance, but public transportation costs around €75–90.
• Utilities: The average cost of utilities (including electricity, heating, water, and waste management) for an 80-square-meter apartment is around €150.

Healthcare

The French public healthcare system, known as PUMA (Protection Universelle Maladie), covers 70% of medical expenses for residents in France, while you are expected to cover the remaining 30%. Many expats use Mutuelle—a private health insurance that reimburses some or all of your medical costs.

To qualify for PUMA, you must reside in France continuously for at least three months and intend to stay more than six months per calendar year. Registration is through the local CPAM (Caisse Primaire d’Assurance Maladie).

If you don’t qualify for PUMA and prefer an insurance with global coverage, it’s advisable to purchase international private health insurance. Providers like Cigna Global and GeoBlue Xplorer are suitable for expats who relocate frequently.