Saint-Tropez, for a high earner.
A fishing port that became the summer capital of money, and a village of 3,600 the rest of the year. French tax applies in full, the season runs about 10 weeks, and the impatriate regime helps only a salaried newcomer.
Rank Saint-Tropez on my numbers →
In short, current to October 2026
- A person earning $1,000,000 and resident in Saint-Tropez, France, pays an effective 44% of income tax on the Patrician.ch 2026 model, keeping $558K. At $300,000 the effective rate is 34%, and at $3,000,000 it is 47%.
- Capital gains on a disposal by a resident individual are taxed at 35% in Saint-Tropez, so a $5,000,000 liquidity event realized after residence begins carries roughly $1.8M locally.
- Inheritance: Children taxed. France exempts a spouse, then taxes each child at progressive rates up to 45% above a €100,000 allowance per parent.
- France operates a special regime for arriving foreigners: Impatriate regime under Article 155 B: for up to 8 years, employees and salaried officers recruited from abroad can exempt 30% of pay, and half of dividends, interest and securities gains from treaty countries is exempt from income tax. It needs 5 full calendar years outside France first. No wealth tax on financial assets, only on property above €1.3M. 49 of the 100 addresses on the Patrician.ch board sit in a jurisdiction that does.
- On the passports most readers hold, the realistic route into Saint-Tropez is Residence by investment, Founder & talent.
- Cost of the life is 120 on the Patrician.ch index where Zurich is 100, safety 8 of 10, schools 5 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
- Figures are current to October 2026. Tax thresholds and residence routes move, so confirm with counsel before relying on any of them.
Official sources: Service-Public.fr, Légifrance, French National Institute of Statistics (INSEE). Checked against them on .
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Saint-Tropez tax and residence 2026 for a high earner, patrician.ch/cities/saint-tropez/, October 2026.
