On 26 December 2017, the French tax administration published an update to the non-resident individual withholding tax brackets for 2018. The brackets and rates are as follows:

• up to EUR 14,605 - 0%
• over EUR 14,605 up to 42,370 - 12%
• over EUR 42,370 - 20%

The withholding tax applies for salary and pension income of non-resident individuals.

Note - Bracket thresholds corrected.

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