A French freelancer earning €120k pays approximately €56,000 in combined Impôt sur le revenu and social charges (URSSAF + CSG-CRDS). The same income, after filing an avis de départ and 180+ days of Thai tax residency under the DTV visa, lands closer to €8,500 in Thai PIT — roughly €47,500 of annual upside, fully legal under Thailand's territorial principle.
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Thailand vs France.
A French freelancer earning €120k pays roughly €56,000 between Impôt sur le revenu, URSSAF and CSG-CRDS. The Thai DTV swaps that for a five-year residence permit, territorial taxation, and around €47,500 of annual upside. Here's the full comparison.
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 only foreign-source income remitted into Thailand the same year it is earned, 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 | ~47% (IR + URSSAF + CSG-CRDS) | ~7% (Thai PIT, 15% remitted) |
| Annual upside | — | ~€47,500/year |
| Visa or residency type | EU citizenship | DTV — 5-year multi-entry |
| Exit paperwork | Avis de départ + final Formulaire 2042 | DTV application + 180-day stay |
| Exit tax | Article 167 bis CGI (if applicable) | None |
| Health / social insurance | Sécurité sociale + URSSAF | Private cover (€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 (6 hours ahead of Paris) |
| Operating language | French | Thai (legal); English (business) |
| 1-bed apartment, capital centre | €1,400–2,100 | €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 47% (CERØ Tax Calculator, 2026 brackets).
- 02
Effective tax burden on the same income, Thailand DTV resident with €1,500/month remittance: approximately 7% Thai PIT.
- 03
Article 167 bis CGI exit tax triggers on shareholdings ≥€800,000 or ≥50% of a company in the last 5 years.
- 04
Thailand DTV visa: 5-year multi-entry, 180-day stay blocks per entry. Renewable.
- 05
Tax-residency certificate from Thai Revenue Department available after 180 days inside Thailand in a calendar year.
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. File an avis de départ with your Service des Impôts to set the date your fiscal residency ends, then submit a final Formulaire 2042 covering the resident portion of the year. URSSAF and your caisse social must be notified separately to deregister your activity. The headline trap is Article 167 bis CGI — France's exit tax — which applies if you've held shareholdings worth €800,000 or more, or 50% or more of a company, at any point in the last 5 years. Latent capital gain is taxed as if realised on departure, with sursis de paiement (deferred payment) available inside the EU. 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 6 hours ahead of Paris year-round. Your afternoon meetings comfortably land on the French morning. Bangkok winters average 25–32°C — a structural delta from Paris's 5–8°C December. Cost of living drops materially: €650 for a one-bed in central Bangkok vs €1,400–2,100 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 territorial tax on foreign income, kept abroad — 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?
No. Article 167 bis triggers on shareholdings ≥€800,000 in value or ≥50% of a company within the last 5 years. Pure freelance income without corporate equity doesn't hit it. Founders with significant SAS or SARL stakes need to model the impact carefully.
When do I file my final French tax return?
For the calendar year you leave. The return covers only the resident portion of the year. Anything earned after the avis de départ and Thai residency triggers is filed in Thailand under PIT, not France.
How much can a French freelancer earning €120k save by moving to Thailand?
Approximately €40,000–€50,000 a year, depending on remittance pattern and family situation. The Thailand tax calculator estimates this in real time using 2026 brackets.
Do I lose French healthcare?
When you cease French residency you exit Sécurité sociale on the resident track. Most members switch to private international cover (€60–120/month) plus access to top Thai private hospitals (Bumrungrad, Bangkok Hospital, Samitivej). EU rules preserve your right to French treatment in specific scenarios.
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, an avis de départ and a final Formulaire 2042, the file holds. CERØ builds for that exact audit.
Ready to run the numbers?
Live tax calculator, 30-minute diagnosis call. We tell you whether Thailand actually fits you.