A French freelancer earning €120k pays approximately €55,100 in combined Impôt sur le revenu and social charges (URSSAF + CSG-CRDS). The same income, after reporting your new address abroad and 180+ days of Thai tax residency under the DTV visa, pays about €3,600 in Thai PIT on the THB 95,000 a month brought in to live in Bangkok — roughly €51,600 of annual upside, fully legal under Thailand's remittance basis.
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Thailand vs France.
A French freelancer earning €120k pays roughly €55,100 between Impôt sur le revenu, URSSAF and CSG-CRDS. The Thai DTV swaps that for a five-year multiple-entry visa, remittance-basis taxation, and around €51,600 of annual upside. Here's the full comparison.
Effective tax on €120k ~€55,100
Annual upside ~€51,600
Exit form Formulaire 2042
In one sentence
The headline difference: France taxes worldwide income on a progressive Impôt sur le revenu scale (0–45%) plus URSSAF social charges and CSG-CRDS contributions on most income. Thailand taxes a resident's foreign income only in the year it is brought into Thailand, on a Thai PIT scale starting at 0% with a 60,000 THB personal allowance.
01 · Side-by-side
Thailand vs France
Every row matters on the diagnosis call.
| Dimension | France | Thailand |
|---|---|---|
| Effective tax on €120k freelance | ~46% (IR + URSSAF + CSG-CRDS) | ~3% (Thai PIT, 25% remitted) |
| Annual upside | — | ~€51,600/year |
| Visa or residency type | EU citizenship | DTV — 5-year multi-entry |
| Exit paperwork | Change of address + Formulaire 2042 (to departure date) | DTV application + 180-day stay |
| Exit tax | Article 167 bis CGI (if applicable) | None |
| Health / social insurance | Sécurité sociale + URSSAF | Optional private cover (local plans from €60–120/mo) |
| VAT / consumption tax | 20% TVA | 7% VAT |
| Income tax filing cadence | Annual Formulaire 2042 | Annual PIT (PND 90/91) |
| Time zone | GMT+1 / GMT+2 | GMT+7 (5–6 hours ahead of Paris) |
| Operating language | French | Thai (legal); English (business) |
| 1-bed apartment, capital centre | €1,000–1,700 | €650 |
| Eating out daily, monthly | €700+ | €300 |
Key figures
Quick facts
Citable numbers. Calibrated against the CERØ tax calculator and 2026 brackets.
- 01
Effective tax burden on €120k freelance income, France (IR + URSSAF + CSG-CRDS): approximately 46% (CERØ Tax Calculator, 2026 brackets).
- 02
Effective tax burden on the same income, Thailand DTV resident bringing in THB 95,000 a month to live in Bangkok: approximately 3% Thai PIT.
- 03
Article 167 bis CGI exit tax applies after 6 of the last 10 years of French residency, when the household's shares and securities top €800,000 or carry 50% of a company's profits on departure day.
- 04
Thailand DTV visa: five years, multiple entry, stays of up to 180 days per entry, each extendable once by up to 180 days.
- 05
Thai tax-residency certificate: issued by the Revenue Department for a calendar year with 180 days or more in Thailand, once that year's PND 90 or 91 return is filed.
02 · What the exit looks like
What the exit looks like.
The boxes that actually close your home tax file.
The French exit pivots on two filings. Report your new foreign address to your last tax office online, then, next spring, file Formulaire 2042 for 1 January to your departure date, stating that date; French-source income France still taxes after you leave goes on form 2042-NR. Close your activity with one filing on the formalités des entreprises one-stop portal within 30 days; it reaches URSSAF and the tax office. The headline trap is Article 167 bis CGI — France's exit tax — which applies if you were resident for 6 of the 10 years before leaving and, on departure day, your household's shares and securities are worth more than €800,000 or carry 50% of a company's profits. Latent gains are taxed as if realised on departure. Sursis de paiement (deferred payment) is automatic inside the EU and in countries with both an administrative-assistance and a tax-recovery agreement with France; Thailand is not on that list, so a move to Bangkok needs a deferral request, with guarantees and a tax representative in France, at least 90 days before you leave. CERØ models this on the diagnosis call before any move starts.
03 · How daily life changes
How daily life changes.
Time zone, climate and cost of living vs Bangkok.
Bangkok runs 5 hours ahead of Paris in summer and 6 in winter. Your afternoon meetings comfortably land on the French morning. Bangkok's cool season runs about 21–33°C — a world away from Paris's 4–8°C December. Cost of living drops materially: €650 for a one-bed in central Bangkok vs €1,000–1,700 in central Paris; €300/month eating out daily vs €700+ in Paris.
04 · Which one fits
Which one fits.
Honest framing: most Europeans go to Thailand. Here are the cases where they don't.
Stay in France if…
- You hold significant French equity that would trigger Article 167 bis exit tax without deferral.
- You depend heavily on French social security (URSSAF, retraite).
- Your business depends on French operations or French-only clients.
- Family members are tied to France and can't move with you.
Move to Thailand if…
- You're a remote freelancer or founder with international clients.
- You can spend 180+ days a year in country to anchor Thai tax residency.
- You want foreign income kept abroad out of Thai tax — fully legal.
- You'd use the Thai tax-residency certificate to close your French file.
05 · FAQ · Thailand vs France
Questions people ask.
Real questions, real answers.
Does the French exit tax apply if I'm a freelancer without a company?
Not on freelance income itself, but it can apply if you've been resident for 6 of the last 10 years and your household's shares and securities, whether in your SAS or SARL or in a brokerage account, top €800,000 on the day you leave. Founders with significant stakes need to model the impact carefully.
When do I file my final French tax return?
In spring of the following year: Formulaire 2042 covers 1 January to your departure date, and any French-source income France still taxes after that goes on form 2042-NR.
How much can a French freelancer earning €120k save by moving to Thailand?
About €51,600 a year, living on THB 95,000 a month in Bangkok. The figure moves with what you bring into Thailand and with your family situation; the Thailand tax calculator estimates it on your own numbers, using 2026 brackets.
Do I lose French healthcare?
When you cease French residency you leave Sécurité sociale; you can keep French cover voluntarily through the Caisse des Français de l'étranger (CFE). Most members switch to private health insurance instead — Thailand-only plans from about €60–120 a month, international plans for more — plus access to top Thai private hospitals (Bumrungrad, Bangkok Hospital, Samitivej).
Will the DGFiP challenge my Thai residency?
Only if the file is weak — French billing address still active, French bank still receiving fees, fewer than 180 days in Thailand. With a Thai tax-residency certificate, a Bangkok lease, your new address reported and a final Formulaire 2042, the file holds. CERØ builds for that exact audit.
Is remote work done in Thailand taxed if the client or employer pays abroad?
It can be. Section 41 of the Revenue Code taxes income from work performed in Thailand whether it is paid inside or outside the country, and the Revenue Department's 2024 guide for foreigners gives work performed in Thailand as its example. The DTV carries no tax exemption, and no published Revenue Department ruling deals with remote work for foreign employers or clients. The figures on this page count only the foreign income you bring in, so treat them as the lower bound and confirm your position with a Thai tax adviser.
Ready to run the numbers?
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