| Full Years of Ownership | Taper Relief | |
|---|---|---|
|
Income Tax (Main Rate) 19% |
Social Charges 17.2% if French/ non EEA resident 7.5% if EEA/ Switzerland resident |
|
| 1 | 0 | 0 |
| 2 | 0 | 0 |
| 3 | 0 | 0 |
| 4 | 0 | 0 |
| 5 | 0 | 0 |
| 6 | 6% | 1.65% |
| 7 | 12% | 3.30% |
| 8 | 18% | 4.95% |
| 9 | 24% | 6.60% |
| 10 | 30% | 8.25% |
| 11 | 36% | 9.90% |
| 12 | 42% | 11.55% |
| 13 | 48% | 13.20% |
| 14 | 54% | 14.85% |
| 15 | 60% | 16.50% |
| 16 | 66% | 18.15% |
| 17 | 72% | 19.80% |
| 18 | 78% | 21.45% |
| 19 | 84% | 23.10% |
| 20 | 90% | 24.75% |
| 21 | 96% | 26.40% |
| 22 | 100% | 28.00% |
| 23 | 37.00% | |
| 24 | 46.00% | |
| 25 | 55.00% | |
| 26 | 64.00% | |
| 27 | 73.00% | |
| 28 | 82.00% | |
| 29 | 91.00% | |
| 30 | 100.00% | |
Should you have any queries please contact Virginie Deflassieux or Catherine Le Pelley.
This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. It cannot be relied upon to cover specific situations without obtaining professional advice.
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