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Income tax in France, Spain, Portugal, Cyprus and Malta

You can expect to pay tax on personal income wherever you live, on employment, pensions, rental earnings and investments. It is usually charged at progressive rates, although investment income attracts a fixed rate in some countries.

Understanding the tax exemptions, allowances and tax planning opportunities often enables you to reduce your taxable income and minimise exposure to the higher income tax rates, particularly on capital investments.

Your income tax liabilities as an expatriate

If you are resident in France, Spain, Portugal, Cyprus, Malta or the UK, your worldwide income is subject to tax (unless special rules apply).  Monaco does not impose income taxes, unless you have French nationality.

For example, if you rent out a UK property you may be liable to tax on this rental income in your country of residence as well as the UK.  Likewise, UK tax residents will pay foreign income tax on any rent received from a property they own in that country.

The relevant double tax treaty prevents you from paying tax twice on the same asset, though you do end up paying whichever amount is higher.

Income tax rules vary greatly between countries, even between regions in Spain, and  can change frequently.

Our income tax advice

Blevins Franks is the leading cross-border wealth management company for UK nationals living in Europe. With our thorough knowledge of income tax in Spain, France Portugal Cyprus, Malta and Monaco, we will advise you on:
  • How the local income tax regime impacts you.
  • Where you need to declare and pay tax when you live in one country and earn income in another.
  • Using the local rules and allowances to your advantage.

Compliant opportunities for reducing tax on your savings, investments and pensions.

Arrange a consultation with your local adviser

DISCLAIMER
The tax rates, scope and reliefs may change.  Any statements concerning taxation are based upon our understanding of current taxation laws and practices which are subject to change. Tax information has been summarised; an individual should take personalised advice. 

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Blevins Franks has been providing specialist financial advice to British expatriates across Europe for 50 years. Our expertise covers tax, estate planning, pensions and investment management to offer a genuinely holistic approach to financial planning.
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Blevins Franks Financial Management Limited (BFFM) is authorised and regulated by the Financial Conduct Authority in the UK, reference number 179731, to provide advice in the UK. Blevins Franks Wealth Management Limited (BFWML) is authorised and regulated by the Malta Financial Services Authority, registered number C 92917 to provide advice in Malta and other EU countries in line with its [IDD and MiFID] passporting permissions. It is authorised to conduct investment services under the Investment Services Act and authorised to carry out insurance intermediary activities under the Insurance Distribution Act. Where advice is provided outside of Malta via the Insurance Distribution Directive or the Markets in Financial Instruments Directive II, the applicable regulatory system differs in some respects from that of Malta. BFWML also provides taxation advice; its tax advisers are fully qualified tax specialists. Blevins Franks Trustees Limited (BFTL) is authorised and regulated by the Malta Financial Services Authority for the administration of trusts, retirement schemes and companies. BFFM, BFWML and BFTL are all part of the Blevins Franks Group Limited (BFGL) whose registered office is Gasan Centre, Triq il-Merghat, Zone 1, Central Business District, Mriehel CBD1020, Malta. This promotion has been approved and issued by BFWML and BFFM for respective use in the EU and UK.

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