Provence, France
🇫🇷 Countries · current to September 2026

France, for a high earner.

8 addresses in France on the Patrician.ch board, ranked by what a $1M earner keeps. Provence leads at 45%.

In short, current to September 2026

  • Provence ranks first in France, at 45% on $1,000,000 and ahead on the engine score (safety, schools, sun, beauty, cost and ease of entry). Cap Ferrat follows, then Nice.
  • A resident pays about 30% on a capital gain in France.
  • A wealth tax applies at every address, top rate 1.5% of net assets a year.
  • 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 runs a special regime for new arrivals: Impatriate regime: 30% of employment income exempt for up to 8 years for people hired from abroad, and no wealth tax on financial assets, only on property above €1.3M.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, France for high earners 2026: 8 addresses ranked after tax, patrician.ch/countries/france/, September 2026.

Ranked

8 addresses in France, by what a $1M earner keeps.

01
Provence 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 9 of 10, schools 5 of 10
45%
02
Cap Ferrat 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 9 of 10, schools 6 of 10
45%
03
Nice 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 7 of 10, schools 7 of 10
45%
04
Megève 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 10 of 10, schools 5 of 10
45%
05
Saint-Tropez 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 8 of 10, schools 5 of 10
45%
06
Cannes 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 7 of 10, schools 7 of 10
45%
07
Courchevel 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 9 of 10, schools 5 of 10
45%
08
Paris 🇫🇷 Francekeeps $546K of $1M, gains 30%, safety 6 of 10, schools 8 of 10
45%
AddressTax on $1MKeptGainsWealth taxHeirsCost
Provence45%$546K30%1.5%Children taxed82
Cap Ferrat45%$546K30%1.5%Children taxed135
Nice45%$546K30%1.5%Children taxed88
Megève45%$546K30%1.5%Children taxed110
Saint-Tropez45%$546K30%1.5%Children taxed120
Cannes45%$546K30%1.5%Children taxed100
Courchevel45%$546K30%1.5%Children taxed130
Paris45%$546K30%1.5%Children taxed95

Simplified marginal model, indicative 2026 brackets, non-US single filer. Wealth tax is the top rate. Cost is the Patrician.ch index where Zurich is 100.

Who gets in

The route into France.

EU nationals register on arrival. Others use the Talent Passport for founders, investors, and senior hires. The impatriate regime is elected on arrival, not later.

Residence by investment · 8 of 8Founder & talent · 8 of 8

France's passport scores 65.7 on the Henley 2026 mobility index. All 65 passports, ranked.

The regime for new arrivals.

Impatriate regime: 30% of employment income exempt for up to 8 years for people hired from abroad, and no wealth tax on financial assets, only on property above €1.3M

Every regime for new arrivals, compared

Keep reading

France, head to head.

Leaving Paris: the exit tax · Moving from Paris · Provence wealth tax · Courchevel wealth tax · Megève wealth tax · Every country on the board · Glossary

Questions

The short answers.

Where should a high earner live in France?

Provence ranks first in France, at 45% on $1,000,000 and ahead on the engine score (safety, schools, sun, beauty, cost and ease of entry). Cap Ferrat follows, then Nice.

Ties on tax are broken by the Patrician.ch engine score at its default weights (safety, schools, sun, beauty, cost and ease of entry). Your own income and passports can reorder the list.

How much income tax does a $1M earner pay in France?

45% effective across the 8 addresses on the Patrician.ch 2026 model, single filer, before social contributions.

France runs a special regime for new arrivals: Impatriate regime: 30% of employment income exempt for up to 8 years for people hired from abroad, and no wealth tax on financial assets, only on property above €1.3M.

Does France tax capital gains?

Yes.

A resident pays about 30% on a capital gain in France, about $300K on a $1,000,000 gain.

Does France have a wealth tax?

Yes, at every address. The top rate runs 1.5% of net assets a year.

IFI, real estate only, 0.5% to 1.5% above 1.3M EUR.

Does France have an inheritance tax?

Children taxed in France. France exempts a spouse, then taxes each child at progressive rates up to 45% above a €100,000 allowance per parent.

Source: Code général des impôts, art. 777 and 779, current to September 2026.

How does a foreigner get residence in France?

EU nationals register on arrival.

Others use the Talent Passport for founders, investors, and senior hires. The impatriate regime is elected on arrival, not later. Routes that matter for money: Residence by investment, Founder & talent.

Are millionaires moving to France?

No. France saw a net outflow of 800 millionaires in 2025 on the Henley Private Wealth Migration Report.

That is a country figure, not a city one. Henley's 2026 report published no new flow estimates, so 2025 is the latest.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States · Americans moving abroad · Tax calculator

Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.

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