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Anyone with income that will be subject to the new ‘at source’ income tax - Prélèvement à la Source (PAS) - should look out for details of the rates that will apply to them from January 2019.

This mainly applies to French work and French pension income. Those declaring online will see the rate (and have the option to make certain modifications) as soon as they declare this year.

Take care to claim any income deductions you are entitled to on 2017 income when you make your declaration as this may help lower the rate.

For more about PAS see our 2018 French Income Tax guide, available at