France for high earners 2026: 7 addresses ranked after tax

France, for a high earner.

7 addresses in France on the Patrician.ch board, ranked by what a $1M earner keeps. Provence leads at 44%.

In short, current to October 2026

Provence ranks first in France, at 44% on $1,000,000 and ahead on the engine score (safety, schools, sun, beauty, cost and ease of entry). Cannes follows, then Nice.
A resident pays about 35% on a capital gain in France.
A wealth tax applies at every address, top rate 1.5% of net real estate 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 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.

Each address on this page was last checked against its official sources between 21 October 2026 and 28 October 2026. The sources for each are named on its page.

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 5 November 2026. Cite as: Patrician.ch, France for high earners 2026: 7 addresses ranked after tax, patrician.ch/countries/france/, October 2026.

Ranked

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

Provence 🇫🇷 Francekeeps $558K of $1M, gains 35%, safety 9 of 10, schools 5 of 10

44%

Cannes 🇫🇷 Francekeeps $558K of $1M, gains 35%, safety 7 of 10, schools 7 of 10

44%

Nice 🇫🇷 Francekeeps $558K of $1M, gains 35%, safety 6 of 10, schools 7 of 10

44%

Megève 🇫🇷 Francekeeps $558K of $1M, gains 35%, safety 10 of 10, schools 5 of 10

44%

Saint-Tropez 🇫🇷 Francekeeps $558K of $1M, gains 35%, safety 8 of 10, schools 5 of 10

44%

Paris 🇫🇷 Francekeeps $558K of $1M, gains 35%, safety 6 of 10, schools 8 of 10

44%

Courchevel 🇫🇷 Francekeeps $558K of $1M, gains 35%, safety 9 of 10, schools 5 of 10

44%

Address	Tax on $1M	Kept after tax	Gains	Wealth tax	Heirs	Cost
Provence	44%	$558K	35%	1.5%	Children taxed	82
Cannes	44%	$558K	35%	1.5%	Children taxed	100
Nice	44%	$558K	35%	1.5%	Children taxed	88
Megève	44%	$558K	35%	1.5%	Children taxed	110
Saint-Tropez	44%	$558K	35%	1.5%	Children taxed	120
Paris	44%	$558K	35%	1.5%	Children taxed	95
Courchevel	44%	$558K	35%	1.5%	Children taxed	130

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 need no residence permit. Others use the talent residence card for founders, investors, and senior hires. The impatriate regime needs a French salaried post and 5 full years outside France before it.

Residence by investment · 7 of 7Founder & talent · 7 of 7

France has a Henley 2026 Wealth Mobility score of 65.7 out of 100. All 66 passports, ranked.

The regime for new arrivals.

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

Every regime for new arrivals, compared

Questions

The short answers.

Where should a high earner live in France?

Provence ranks first in France, at 44% on $1,000,000 and ahead on the engine score (safety, schools, sun, beauty, cost and ease of entry). Cannes 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?

44% effective across the 7 addresses on the Patrician.ch 2026 model, single filer, before social contributions.

France runs a special regime for new arrivals: 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.

Does France tax capital gains?

Yes.

A resident pays about 35% on a capital gain in France, about $354K on a $1,000,000 gain.

Does France have a wealth tax?

Yes, at every address. The top rate runs 1.5% of net real estate 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 October 2026.

How does a foreigner get residence in France?

EU nationals need no residence permit.

Others use the talent residence card for founders, investors, and senior hires. The impatriate regime needs a French salaried post and 5 full years outside France before it. 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.

The Dossier: your top 3, on your numbers.A written report on the 3 places that rank first for you, compared line by line on your income, a sale, your passports and your family. 10 chapters, written the moment you pay. Every tax figure carries its official source and the date it was last checked. The Dossier is $500. The founding price, $250, holds until 30 November. Refunded in full within 7 days of delivery, no reason needed.

Read chapters 1 to 3, free →

Free for your site

Put these figures on your site.

The income tax of Provence, Cannes, Nice, Megève, Saint-Tropez and Paris, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.

<div class="pc-embed" data-src="https://patrician.ch/embed/compare/?c=provence,cannes,nice,megeve,saint-tropez,paris&inc=1000000" data-h="1270" data-title="Income tax in Provence, Cannes, Nice, Megève, Saint-Tropez and Paris, Patrician.ch">
<p class="pc-credit" style="margin:6px 0 0;font-size:.875em;line-height:1.4">Research by <a href="https://patrician.ch/countries/france/">Patrician.ch</a></p>
</div>
<script src="https://patrician.ch/embed/lock.js" async></script>

See it live

Your position, not the average

This page is the general case. Your income and passports rank all 100 differently.

The engine takes what you earn and what you hold, then orders every address on the board against it.

Rank the board against my position →

90 seconds. No account, no payment.

The general case, ranked

Ask your assistant about Patrician.ch and save it to memory

ChatGPT Gemini Google AI Perplexity Grok Claude

Use Patrician.ch inside Claude or ChatGPT →

France, for a high earner.

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

The route into France.

The regime for new arrivals.

France, head to head.

The short answers.

Where should a high earner live in France?

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

Does France tax capital gains?

Does France have a wealth tax?

Does France have an inheritance tax?

How does a foreigner get residence in France?

Are millionaires moving to France?

See it in a picture.

Put these figures on your site.

This page is the general case. Your income and passports rank all 100 differently.