France has always been the default dream for British people — the proximity, the food, the climate, the property prices outside Paris. Post-Brexit, the practical reality is more paperwork than it used to be, but the route is well-established and thousands of UK nationals make the move every year.
The key differences from pre-2021: you now need a long-stay visa before you go, you must register with French authorities within months of arrival, and the remote worker situation changed significantly in June 2025. This guide covers the real 2026 picture with verified figures.
Your visa options post-Brexit
Since January 2021, UK nationals are third-country nationals in France. Any stay exceeding 90 days requires a VLS-TS (visa de long séjour valant titre de séjour) — a long-stay visa that acts as a one-year residence permit on arrival.
VLS-TS Visitor (Visiteur) — for retirees and non-workers
The Visiteur visa is for people who will not work in France — retirees, people living on investment income, or those accompanying a working partner.
- Income requirement: No single fixed threshold, but consulates use the French net SMIC as a benchmark — approximately €1,823/month gross in 2026 (after the January 2026 SMIC increase). Showing 1.5–2× this reduces refusal risk.
- Acceptable sources: UK pension, rental income, dividends, savings interest, annuities
- Application fee: approximately €99 at the French consulate
- Duration: 12 months, renewable as a carte de séjour "visiteur"
VLS-TS Salarié — for employees
For those moving to work for a French employer. Requires a signed employment contract (CDI or CDD of at least 3 months). Your employer must obtain a work authorisation from DREETS before the visa is issued.
For higher-earning employees, the Talent — Qualified Employee permit (renamed from Passeport Talent in June 2025) offers a multi-year residence card (up to 4 years initially) with a gross annual salary threshold of €39,582+. The EU Blue Card tier requires €59,373+ gross annually.
VLS-TS Profession Libérale — for freelancers and self-employed
For freelancers, consultants, and liberal professionals setting up in France. Requirements include a viable business plan, proof of professional qualifications (for regulated professions), and demonstrated financial resources of at least the full-time SMIC — approximately €21,622/year in 2025. You register as an auto-entrepreneur with Urssaf after arrival.
Application fee: approximately €269 via the France-Visas portal. Processing time: up to 45 days — apply 6–8 weeks before your intended travel date.
No digital nomad visa
France has no dedicated digital nomad visa as of May 2026. No legislation has been passed. If you are employed by a foreign company, the cleanest route is a Talent permit via an Employer of Record arrangement, or negotiating a French entity setup with your employer.
After arrival: OFII and titre de séjour
Within 3 months of arrival, validate your VLS-TS online via the DGEF portal. OFII will schedule you for civic training (Contrat d'Intégration Républicaine) and a medical examination. Apply for a multi-year carte de séjour via the ANEF portal (anef.interieur.gouv.fr) before your VLS-TS expires.
French income tax and social charges
France taxes residents on worldwide income. The tax year is January–December; returns are filed in spring of the following year. The system uses a quotient familial — income is divided by "parts" (1 for a single person, 2 for a married couple, plus 0.5 per dependent child), then taxed at the bracket rates, then multiplied back.
2025 income tax brackets (applied to 2024 income, filed spring 2025)
| Annual income per part (EUR) | Rate |
|---|---|
| Up to €11,497 | 0% |
| €11,498 – €29,344 | 11% |
| €29,345 – €83,823 | 30% |
| €83,824 – €180,294 | 41% |
| Above €180,294 | 45% |
Thresholds were raised 1.8% in 2025 in line with inflation. A high-income surtax (CEHR) adds 3% on income between €250,000–€500,000 and 4% above for single persons.
Social charges (CSG/CRDS) — 2025
Social charges are separate from income tax. They fund the social security system.
| Income type | Total social charge rate |
|---|---|
| Employment income (employee portion) | ~9.7% |
| Investment income (dividends, interest, capital gains) | 17.2% (PFU/flat tax combined rate: 31.4% from 2026) |
| Pension income (standard rate) | 8.3% CSG (lower rates or exemption for low pensions) |
Auto-entrepreneur rates (freelancers)
Auto-entrepreneurs pay a flat rate on turnover (not profit):
| Activity type | Social contribution rate | Annual turnover cap |
|---|---|---|
| Sales / resale / accommodation | 12.3% | €188,700 |
| Artisan / unregulated services | 24.6% | €77,700 |
| Liberal profession (regulated) | 23.2% | €77,700 |
A flat-rate income tax option (versement libératoire) is available if your household income is below the threshold — rates of 1%–2.2% on turnover depending on activity type.
Healthcare — PUMA and the S1
France's healthcare system is among the best in the world, but getting into it as a new arrival takes time.
PUMA — when you're covered
PUMA (Protection Universelle Maladie) grants healthcare rights to any person residing in France "stably and regularly." The standard waiting period is 3 months of continuous residence before rights open.
Exceptions — covered from day one:
- Employees paying French social contributions
- S1 form holders (UK state pensioners)
What Sécu covers
Once registered, CPAM (the local health fund) reimburses:
- GP consultations: 70% of the tariff (currently €26.50/consultation — you pay ~€8)
- Specialist via your declared GP (médecin traitant): 70%
- Public hospital stays: 80% after the first 24 hours
- Prescribed medicines: 15–100% depending on classification
Not covered: dental (beyond basic), optical (beyond 100% Santé glasses), hearing aids, most alternative therapies, the hospital daily charge (forfait journalier — raised to €23/day from March 2026).
Mutuelle (top-up insurance)
A mutuelle covers the uncovered portion (roughly 30% of tariff, specialist surcharges, dental, optical). Monthly cost for a single person:
| Age | Typical monthly cost |
|---|---|
| 25–35 | €30–55/month |
| 45–55 | €60–90/month |
| 60+ | €110–180/month |
If employed, your French employer must cover at least 50% of a group mutuelle. Tax relief at source reduces the effective cost by approximately 20%.
S1 form for UK pensioners
UK state pensioners can apply to NHSBSA for an S1 certificate, which transfers NHS-funded entitlement to France. Register the S1 with your local CPAM and you receive a Carte Vitale on the same terms as a French insured person — with the UK reimbursing France for actual costs. S1 holders are also exempt from CSG/CRDS on their UK pension. Apply via NHS Overseas Healthcare Services: +44 (0)191 218 1999.
UK State Pension in France
Not frozen. France is covered by the bilateral UK-France social security agreement, which includes annual uprating. The full new State Pension from April 2026 is £241.30/week (up from £230.25 — a 4.8% increase under the triple lock).
Once you are French tax resident, your UK State Pension is taxable in France (not the UK) under Article 17 of the UK-France DTA. You must notify HMRC and your pension provider of your French residency to stop UK tax withholding, and declare the pension as income in France. A 10% deduction applies (minimum €450, capped at €4,399 per household) before the income tax scale applies.
Cost of living — what you'll spend
France offers enormous variation — Paris competes with London for cost, while provincial cities are significantly cheaper. These are 2026 asking rents for 2-bedroom unfurnished apartments:
| City | 2-bed rent (EUR/month, 2026) | Notes |
|---|---|---|
| Paris (average) | €1,790/month | Arrondissements vary widely: 18th–20th from €1,400; 7th–8th from €2,500+. Rent control (encadrement des loyers) caps rises at reference rate + 20%. |
| Lyon | €850–1,100/month | Central (1st, 2nd arr.) towards the higher end; suburbs €700–900 |
| Bordeaux | €1,000–1,350/month | Sharp growth 2018–2023 has moderated; Chartrons/Saint-Pierre: €1,200–1,500 |
| Nice / Côte d'Azur | €1,100–1,500/month | Promenade / Carré d'Or: €1,500–2,500; seasonal furnished rates are 2–3× higher |
| Montpellier | €800–950/month | Most affordable of the main southern cities |
Driving licence exchange
The UK-France driving licence exchange agreement means no driving test is required. You must exchange within 12 months of establishing French residency via the ANTS portal (ants.gouv.fr). Documents needed: passport, titre de séjour or VLS-TS, proof of French address, original UK licence (surrendered). A €40 administrative fee was introduced in May 2026. Processing time: 4–8 weeks.
UK rental income and the double tax treaty
Under the UK-France DTA, UK rental income is taxable in the UK (source country). You must also declare it in France; France grants a credit for UK tax paid, so you don't pay full rates twice — but you effectively pay the higher of UK and French rates. Additionally, French social charges (17.2% on investment income) may apply to UK rental income for French residents — seek specialist advice on this point as it is contested.
Key admin checklist
| Task | When | Notes |
|---|---|---|
| Apply for VLS-TS visa at French consulate in UK | 6–8 weeks before departure | france-visas.gouv.fr — start early, consulates get busy |
| Validate VLS-TS via DGEF portal | Within 3 months of arrival | Pay timbre fiscal (~€200–269) electronically |
| Register with CPAM for healthcare | On arrival | Bring passport, VLS-TS, proof of address, birth certificate + translation |
| Apply for numéro de sécu (social security number) | On arrival | Temporary number in ~3 months; physical Carte Vitale up to 12 months |
| Declare médecin traitant (GP) | As soon as you find one | Essential — without one, reimbursement drops from 70% to 30% |
| File UK P85 / Statutory Residence Test | When you leave the UK | Formal notification to HMRC; triggers split-year treatment |
| Exchange UK driving licence | Within 12 months of residency | ANTS portal, €40 fee (from May 2026), 4–8 weeks processing |
| Apply for titre de séjour before VLS-TS expires | Month 9–10 | Via ANEF portal; start early given wait times |
| Register auto-entrepreneur (if freelancing) | On or before first client work | Urssaf.fr — takes approximately 1 week; receive SIRET number |
Is France right for you?
France works well for: Retirees and those with passive income who want excellent healthcare, quality of life, and an uprated State Pension; employees joining a French company; skilled professionals qualifying for the Talent permit; anyone who values proximity to the UK (Eurostar, short flights) and does not need to work remotely for a foreign employer.
France is harder for: Remote workers and digital nomads — there is no DNV and working remotely for a foreign employer on a visitor visa is now illegal. The bureaucracy (titre de séjour timelines, numéro de sécu delays) is genuinely demanding. And income tax combined with social charges makes France more expensive from a tax perspective than Portugal, Spain, or the UAE for high earners.