top cx logo
cx logo
Explorearrow down
search icon
arrow down

Is there a US-France agreement not to tax Social Security income?

US retirement pensions are subject to specific rules under double tax treaty rules

We look at the France-US double tax treaty Pic: Lynn Watson / Shutterstock

Reader question: I am an Irish citizen but have two pensions from the US where I worked for 40 years. Is there an agreement not to tax US Social Security and private pensions in France? 

Yes, there is such an agreement. 

The France-US double tax treaty states that American pension income is taxable only in the US. 

This includes the state old-age Social Security pension as well as money from private pension plans. 

However, this income still has to be declared to France so it can be taken into account as part of your worldwide income, potentially putting other French taxable income into higher bands. 

However, France will not actually tax these pensions if they are correctly declared in section 6 of the 2047 foreign income online section/form. 

A tax credit will be given against the French tax that would otherwise have been payable if it was normal French-taxable income.

Related articles

Five musts when you fill out your French tax return

French income declarations: average exchange rates for foreign income

France taxes at source so why do I have to complete a tax return?

Resident or second-home owner in France?
Benefit from our daily digest of headlines and how-to's to help you make the most of life in France
By joining the newsletter, you agree to our Terms & Conditions and Privacy Policy
See more popular articles
The Connexion Help Guides
featured helpguide
Income Tax in France 2023 (for 2022 income)*
Featured Help Guide
- Primarily aimed at Britons, covers pensions, rent, ISAs, shares, savings and interest - but also contains significant general information pertinent to readers of other nationalities - Overview of online declarations + step-by-step guide to the French printed forms - Includes updates given automatically after this year's site opened
Get news, views and information from France