Moving to France from UK 2026 -- Visa, Tax, Healthcare and Cost

Last reviewed: 26 April 2026

Moving to France from UK became significantly more complex after Brexit; UK nationals are no longer EU citizens and must navigate France’s third-country immigration procedures for stays exceeding 90 days in any 180-day period. The Schengen Area free movement that UK nationals previously enjoyed ended on 31 December 2020; since 1 January 2021, moving to France from UK requires advance visa application from the French consulate in the UK. For the UK tax residency rules that govern your UK tax position when you leave, see our UK tax residency guide. For UK banking arrangements to maintain from France, see our UK expat banking guide.

France is the UK’s closest continental neighbour and one of the most popular retirement and lifestyle relocation destinations for British nationals. The French government’s Service-Public.fr portal (service-public.fr) is the authoritative source for all administrative procedures for UK nationals in France; the Direction Générale des Finances Publiques (impots.gouv.fr) administers French income tax. UK nationals in France who were already French residents before 31 December 2020 retain protected rights under the EU-UK Withdrawal Agreement (WA); new arrivals from 2021 onwards must follow third-country immigration procedures. The UK-France Double Taxation Convention (2008, gov.uk/guidance/france-double-taxation-convention-tax-treaty) governs the allocation of taxing rights on income and gains.

Visa pathways for UK nationals moving to France

UK nationals who wish to stay in France for more than 90 days in any 180-day period must obtain a French long-stay visa (VLS-TS -- Visa de Long Séjour valant Titre de Séjour) before entering France. The VLS-TS is applied for at the French consulate in the UK (visa.gouv.fr); processing time is typically 8-12 weeks. The VLS-TS categories most relevant for UK nationals include: VLS-TS "Employé" (for those with a French employment contract); VLS-TS "Vie privée et familiale" (for family members of French or EU nationals); VLS-TS "Visiteur" (for retirees and those with independent means, typically requiring proof of financial resources of at least EUR 1,500 per month); and the VLS-TS "Talent" category for entrepreneurs, artists, and specialists. After entry, the VLS-TS is validated online (timbres.impots.gouv.fr) and replaces a residence permit for the first year. From year 2 onwards, a Carte de Séjour must be obtained from the local Préfecture. French 10-year permanent resident status (Carte de Résident) requires 5 years of continuous legal residence. Service-Public.fr (service-public.fr/particuliers/vosdroits/N19812) is the authoritative source for UK national immigration procedures in France.

French income tax: rates and UK interaction

French income tax (Impôt sur le Revenu, IR) is progressive with five bands for 2025 (impots.gouv.fr): 0% on income up to EUR 11,294; 11% on EUR 11,295-28,797; 30% on EUR 28,798-82,341; 41% on EUR 82,342-177,106; 45% above EUR 177,106. Tax is assessed on the household (foyer fiscal) rather than the individual; quotient familial reduces the effective tax rate for families with children. In addition to IR, French social charges (CSG and CRDS) at 7.5-17.2% on investment income (dividends, rental income, capital gains) and 6.2% on earned income apply for most residents. UK nationals who are French tax residents (spending 183+ days per year in France) declare worldwide income on a French Formulaire 2042 return. The UK-France DTC (2008, gov.uk/guidance/france-double-taxation-convention-tax-treaty) eliminates most double taxation; private pension income (DTC Article 17) is typically taxed in France for French residents; government service pensions (NHS, civil service) remain UK-taxable under Article 18. The Direction Générale des Finances Publiques at impots.gouv.fr is the authoritative French tax reference.

Healthcare in France: Assurance Maladie and PUMA

France’s healthcare system (Assurance Maladie, ameli.fr) is consistently rated among the best in the world. UK nationals who become French tax residents and work in France are automatically enrolled in the French social security system via their employer. UK nationals who are legally resident in France but not working can access the Protection Universelle Maladie (PUMA) system after 3 months of legal residence; PUMA entitles all legal French residents to full Assurance Maladie coverage. Assurance Maladie reimburses 70-100% of the regulated tariff for GP visits, specialist consultations, hospitalisations, and prescriptions; the patient’s share (ticket modérateur, typically 30%) is covered by a complementary mutuelle costing approximately EUR 30-100 per month. UK pensioners who receive a UK State Pension and move to France permanently can register for French healthcare using the UK S1 form (available from HMRC); the S1 transfers healthcare costs from France back to the UK for qualifying recipients. The GHIC covers urgent medical treatment for UK nationals visiting France temporarily (no charge at French public hospitals under GHIC).

Banking in France as a UK expat

French banking is well-developed; major banks include BNP Paribas, Société Générale, Crédit Agricole, LCL, and La Banque Postale. UK nationals resident in France require a French bank account for most administrative purposes (rent payments, utility direct debits, French tax refunds). Opening a French bank account requires: passport; VLS-TS or residence permit; French address confirmation; and a French fiscal identification number. English-speaking alternatives for UK expats include N26 (EU digital bank), Wise (FCA-authorised EUR accounts), and HSBC France (bilingual banking for expatriates). The Banque de France (banque-france.fr) regulates all French credit institutions; deposit protection in France is provided by the FGDR (garantiedesdepots.fr) up to EUR 100,000 per depositor per institution. GBP-to-EUR transfers for UK to France payments are most cost-efficient via specialist FX providers (Wise FCA 900507, Currencies Direct FCA 512465) rather than SWIFT bank transfers charging 2-3% margin.

Cost of living in France: Paris vs UK cities

France’s INSEE (insee.fr) publishes CPI and household expenditure data; the Banque de France (banque-france.fr) publishes GBP/EUR exchange rate data. At April 2026 (EUR/GBP approximately 0.84): a 1-bedroom apartment in central Paris costs approximately EUR 1,200-2,000 per month (approximately £1,010-£1,680); in Lyon or Bordeaux approximately EUR 700-1,100 per month (approximately £590-£920); in smaller cities (Toulouse, Nantes, Montpellier) approximately EUR 600-900 per month (approximately £500-£760). Against London’s approximately £2,000-£2,800 for a 1-bedroom, Paris is 30-40% cheaper; Lyon and provincial French cities are 50-65% cheaper than London. French grocery prices are broadly comparable to UK supermarket prices for most items; wine and cheese are cheaper in France. French public transport (SNCF intercity rail, Paris Métro) is excellent and reasonably priced; Paris Navigo monthly unlimited pass (approximately EUR 88 per month, approximately £74) is significantly cheaper than London TfL Zone 1-2 monthly fares (approximately £216).

Employment in France and common pitfalls

UK nationals who wish to work in France must obtain a VLS-TS "Employé" visa before entering France; the French employer applies for a work authorisation from DIRECCTE. Self-employment requires registration as an auto-entrepreneur via INPI (inpi.fr). UK professional qualifications must be recognised by the relevant French professional body; the EU’s Professional Qualifications Directive automatic recognition no longer applies to UK nationals post-Brexit. Common pitfalls when moving to France from UK include: failing to validate the VLS-TS online within the required 3-month window (timbre fiscal payment required at timbres.impots.gouv.fr); not registering with the French tax authority (impots.gouv.fr) promptly; overlooking French social charges (CSG/CRDS at 7.5-17.2% on investment income); and not applying for the S1 form from HMRC before departure (for UK State Pension recipients). The Service-Public.fr portal (service-public.fr) is the most comprehensive French-government source for UK national administrative procedures in France.

This article is for general information only and does not constitute tax, legal, financial or immigration advice. Rules and rates change; verify with the primary sources cited or consult a qualified adviser before acting.

FAQ

Do UK nationals need a visa to move to France after Brexit?

Yes. UK nationals who wish to stay in France for more than 90 days in any 180-day period must obtain a French long-stay visa (VLS-TS) from the French consulate in the UK before entering France. The VLS-TS must be applied for 8-12 weeks in advance; categories include Employé (work), Visiteur (retirees/independent means), Vie privée et familiale (family), and Talent. Service-Public.fr (service-public.fr) is the authoritative source for VLS-TS requirements and application procedures.

Are UK nationals who moved to France before 2021 protected?

Yes. UK nationals who were legally resident in France before 31 December 2020 have protected rights under the EU-UK Withdrawal Agreement (WA), including the right to continue residing in France, to work, and to access social security and healthcare on pre-Brexit terms. These WA rights do not extend to new arrivals after 31 December 2020; post-2020 UK arrivals must follow third-country immigration procedures. WA residents should carry their French residency permit as proof of WA status.

How does French healthcare work for UK expats?

Legal French residents access Assurance Maladie (ameli.fr) via PUMA after 3 months of legal residence. Assurance Maladie reimburses 70-100% of regulated medical tariffs; the 30% patient co-payment is covered by a mutuelle (approximately EUR 30-100 per month). UK State Pension recipients can register using the S1 form from HMRC. The GHIC covers urgent treatment for UK nationals temporarily visiting France.

What are French income tax rates for UK expats?

French IR rates for 2025 (impots.gouv.fr): 0% up to EUR 11,294; 11% on EUR 11,295-28,797; 30% on EUR 28,798-82,341; 41% on EUR 82,342-177,106; 45% above EUR 177,106. Social charges (CSG/CRDS) add 7.5-17.2% on investment income and 6.2% on earned income. The UK-France DTC (2008) eliminates most double taxation; private pensions are typically taxed in France for French residents; government service pensions remain UK-taxable under DTC Article 18.

How much does it cost to rent in France versus the UK?

At April 2026 (EUR/GBP approximately 0.84): a 1-bedroom Paris city-centre apartment costs approximately EUR 1,200-2,000 per month (approximately £1,010-£1,680); Lyon or Bordeaux approximately EUR 700-1,100 per month (approximately £590-£920); smaller French cities approximately EUR 600-900 per month (approximately £500-£760). London 1-bedroom city-centre rent runs approximately £2,000-£2,800 per month (ONS). Paris is 30-40% cheaper than London; provincial France is 50-65% cheaper than London on rent.

Can I work in France as a UK national after Brexit?

Yes, but UK nationals must obtain a VLS-TS "Employé" visa with a French work authorisation from DIRECCTE before entering France. Self-employment is possible via auto-entrepreneur registration at INPI (inpi.fr). UK professional qualifications require individual recognition by the relevant French professional body; EU Professional Qualifications Directive automatic recognition no longer applies to UK nationals. Service-Public.fr (service-public.fr) provides guidance on work authorisation procedures and professional recognition.

Sources

1. Service-Public.fr -- Immigration procedures for UK nationals in France (VLS-TS, Carte de Séjour) (verified 26 April 2026)
2. Direction Générale des Finances Publiques -- French income tax rates and bands (verified 26 April 2026)
3. Assurance Maladie -- PUMA healthcare coverage for legal French residents (verified 26 April 2026)
4. GOV.UK -- UK-France Double Taxation Convention (2008) (verified 26 April 2026)
5. INSEE -- French Consumer Price Index and household expenditure data (verified 26 April 2026)