France has adjusted the brackets for the withholding tax for France source employment income of non-residents for 2015. The brackets and rates are as follows: 0% for income up to €14,431 12% for income over €14,431 up to €41,867 20% for income over €41,867 When employment income of a non-resident exceeds €41,867, an annual individual non-resident income tax return is required even though tax has been withheld. For French overseas departments, the rates are reduced from 12% and 20% to 8% and 14.4% respectively, although the bracket thresholds are the same.