Exit tax on unrealized gains if you were tax resident in France for at least 6 of the last 10 years and your holdings exceed 800,000 EUR or 50% of a company, at the 31.4% flat rate. Deferral is automatic when you move to another EU country or to a country on France's list of states with an administrative and recovery assistance agreement, which includes the UK, the US, Norway and Iceland but not Switzerland, Liechtenstein, the UAE or Canada. Elsewhere it is granted on request, with a tax representative and a guarantee, filed within the 90 days before departure. The charge lapses if the shares are still held 2 years after departure, 5 years above 2.57M EUR.
By the Patrician.ch research desk · Updated 29 October 2026 · 7 min read
Rate on unrealized gains 31.4%on the gain accrued to the day you leave
Deferral See below
Addresses with no capital gains tax 39of the 100 on the board
Trigger Loss of tax residencethe departure date is tested under local rules
What the charge looks like on your number.
Gain accrued at departure
Exit charge at 31.4%
Kept after tax
$1M
$314K
$686K
$5M
$1.6M
$3.4M
$20M
$6.3M
$13.7M
Flat application of the headline rate to the gain. Exemptions, thresholds, and the date of the sale change the figure.
Official sources: Légifrance, French Tax Administration. Checked against them on .
Deferral.
Automatic in the EU and in countries on France's assistance agreement list, on request with a representative and a guarantee elsewhere. Lapses after 2 years, or 5 above 2.57M EUR, on shares still held.
Exit tax on unrealized gains if you were tax resident in France for at least 6 of the last 10 years and your holdings exceed 800,000 EUR or 50% of a company, at the 31.4% flat rate.
Deferral is automatic when you move to another EU country or to a country on France's list of states with an administrative and recovery assistance agreement, which includes the UK, the US, Norway and Iceland but not Switzerland, Liechtenstein, the UAE or Canada. Elsewhere it is granted on request, with a tax representative and a guarantee, filed within the 90 days before departure. The charge lapses if the shares are still held 2 years after departure, 5 years above 2.57M EUR.
Can the Paris exit tax be deferred?
Automatic in the EU and in countries on France's assistance agreement list, on request with a representative and a guarantee elsewhere.
Lapses after 2 years, or 5 above 2.57M EUR, on shares still held.
Which addresses on the board levy no capital gains tax?
39 of the 100 addresses on the board levy no personal capital gains tax on listed securities, among them Abu Dhabi, Andorra la Vella, Anguilla, Athens, Bora Bora, Christophe Harbour.
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, France exit tax 2026: leaving Paris, the rate and the deferral, patrician.ch/exit-tax/paris/, October 2026.
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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.
