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TF Tax 2023

French Southern Territories Tax Tables 2023 - Tax Rates and Thresholds in French Southern Territories

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This page contains the tax table information used for the calculation of tax and payroll deductions in French Southern Territories in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ TF, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for French Southern Territories or would like to add to or suggest amendments to the information herein then please contact us.

French Southern Territories Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in French Southern Territories are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the French Southern Territories Tax Calculator 2023.

French Southern Territories Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 10,777.00
11%Income from $ 10,777.01 to $ 27,748.00
30%Income from $ 27,748.01 to $ 78,570.00
41%Income from $ 78,570.01 to $ 168,994.00
45%Income from $ 168,994.01 and above
French Southern Territories Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
30%Flat rate on all taxable income

In the French Southern Territories, as in mainland France, social security deductions made by employees are generally deductible for the purposes of calculating taxable income. This means that the amounts contributed towards social security by employees can be subtracted from their gross income before determining the income tax owed. This deduction mechanism is in place to reduce the taxable income of individuals, thereby potentially lowering their overall tax burden and encouraging participation in the social security system.

French Southern Territories Social Security and Payroll Deduction Rates in 2023

The French Southern Territories, due to their unique status as overseas territories of France without a permanent population, have a distinct approach to social security and payroll deductions. The primary focus in these territories is on scientific research and environmental conservation, with a limited number of personnel stationed temporarily for research or administrative purposes. The social security and payroll deduction framework for these individuals follows French national laws but is adapted to the territories' specific context.

French Southern Territories Social Security in 2023: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Health, Maternity, Disability and Death0%7%7%
Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA)0%0.3%0.3%
Old-age Insurance (Tier 1)6.9%8.55%15.45%
Old-age Insurance (Tier 2)0.4%2.02%2.42%
Accidents at Work0%3.45%3.45%
Family Benefits0%1%1%
Social security surcharge ("Contribution Sociale Généralisée" / CSG)9.039%0%9.039%
Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS)0.49125%0%0.49125%
Unemployment0%4.05%4.05%
AGS0%0.2%0.2%
Supplementary pensions (Agirc-Arrco scheme) (Tier 1)3.15%4.72%7.87%
Supplementary pensions (Agirc-Arrco scheme) (Tier 2)8.64%12.95%21.59%
French Southern Territories Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Health, Maternity, Disability and Deathn/an/an/an/a
Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA)n/an/an/an/a
Old-age Insurance (Tier 1)n/a$ 43,992.00n/a$ 43,992.00
Old-age Insurance (Tier 2)n/an/an/an/a
Accidents at Workn/an/an/an/a
Family Benefitsn/an/an/an/a
Social security surcharge ("Contribution Sociale Généralisée" / CSG)n/an/an/an/a
Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS)n/an/an/an/a
Unemploymentn/an/an/a$ 175,968.00
AGSn/an/an/a$ 175,968.00
Supplementary pensions (Agirc-Arrco scheme) (Tier 1)n/a$ 43,992.00n/a$ 43,992.00
Supplementary pensions (Agirc-Arrco scheme) (Tier 2)$ 43,992.00$ 351,936.00$ 43,992.00$ 351,936.00

In summary, the social security and payroll deduction system in the French Southern Territories is designed to provide comprehensive coverage for the small number of individuals working there, ensuring they are protected by the same social security benefits as in mainland France. This system underscores France's commitment to safeguarding the welfare of its citizens, regardless of where they are stationed.

French Southern Territories VAT Rates in 2023

VAT rates for French Southern Territories are reviewed annually, you can use the VAT Calculator to calculate VAT due in French Southern Territories or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

French Southern Territories VAT Rates
VAT RateVAT Description
3%Reduced Rated
6%Reduced Rate
11%Standard Rate
22%Higher Rate

Historic Tax Tables supported for French Southern Territories

The following tax tables are supported by iCalculator™ TF as part of the suite of free tax tools we provide for French Southern Territories.