On 26 December 2017, the French tax administration published an update to the non-resident individual withholding tax brackets for 2018. The brackets and rates are as follows:
- up to EUR 14,605 - 0%
- over EUR 14,605 up to 42,370 - 12%
- over EUR 42,370 - 20%
The withholding tax applies for salary and pension income of non-resident individuals.
Note - Bracket thresholds corrected.