In force since December 30, 1995
US–France Tax Treaty
Every rate below carries the article that sets it and the date we read it — because protocols move rates and leave the article numbers alone.
Every rate on this page is cited to the treaty article that authorises it. Treaty texts last read September 9, 2026.
Quick answer
The US–France income tax treaty has been in force since December 30, 1995. It reduces US withholding on France residents’ US-source income below the 30% statutory rate — portfolio dividends at 15%, interest at 0%. You claim it with Form W-8BEN before you are paid, not on a return afterwards.
Key takeaways
- In force since December 30, 1995, amended by 2 protocols — which is why the article numbers below carry their amendment chain.
- Interest is 0% — taxable only in the residence state. This is worth knowing because summary tables routinely still show a positive rate.
- There is a conditional 0% dividend tier for very large corporate holdings, and it cannot be claimed on ownership alone — see below.
- A totalization agreement is in force, so social security contributions are a separate and solvable problem.
- Claim it on Form W-8BEN before payment. A treaty rate you did not claim is recovered only by filing a US return.
The rates, by article
Each figure below is the ceiling the treaty sets on US withholding, with the article that sets it.
US–France withholding ceilings. Statutory rate without a treaty: 30%.
| Income type | Treaty rate | Instead of |
|---|---|---|
| Dividends — portfolio | 15%Article 10(2)(b), as replaced by the 2009 protocol | 30% |
| Dividends — direct (corporate holder) | 5%Article 10(2)(a), as replaced by the 2009 protocol | 30% |
| Interest | 0%Article 11(1) | 30% |
| Royalties — All royalties | 0%Article 12(1), as replaced by the 2009 protocol | 30% |
The direct-dividend rate of 5% requires the beneficial owner to be a company holding at least 10% — Per cent of voting stock (directly) or of capital (directly or indirectly) — either test.. No holding period applies to the 5% tier. The 12-month period applies only to the conditional 0% tier.
A rate without its article is not an answer
Protocols replace whole articles and usually keep the article number while changing the rate inside it. That is why every figure above shows its article as amended. Reading the base treaty text alone — which is what the IRS-hosted PDF gives you — produces superseded rates for several treaties in this set.
The conditional 0% tier
It exists, and ownership alone does not get you there. Every condition has to be met independently.
This is the figure most commonly quoted without its conditions. The treaty does provide a 0% rate on dividends for very large corporate holdings — but it is conditioned on more than a percentage, and a claim that meets the ownership test and fails a limitation-on-benefits test is simply wrong.
0%
Article 10(3), as replaced by the 2009 protocol
Every one of these must be true:
- The beneficial owner is a company resident in the other state
- It has owned, directly or indirectly through residents of either state, 80% or more of the voting power (US payer) or of the capital (French payer)
- For a 12-month period ending on the date entitlement to the dividends is determined
- AND it satisfies one of the limitation-on-benefits routes in Article 30 — the tests in Article 30(2)(c)(i) or (ii), or Article 30(2)(e) read with Article 30(4), or entitlement under Article 30(3), or a competent-authority determination under Article 30(6)
Does not apply to: Article 10 carries separate rules for REITs, SIICs and SPPICAVs, and the 2004 protocol replaced the final sentence of Article 10(2) dealing with real estate investment trusts.
Because the conditions include a limitation-on-benefits test that no lookup can resolve from a country and an income type, our tool states the conditions rather than asserting the rate applies to you. That is a deliberate refusal, not a gap.
Interest — the exceptions
The headline interest rate is not the whole story for this treaty.
Interest here splits by category rather than running at a single rate. Presenting the lowest as “the” treaty rate overstates the benefit, so every class is shown:
Interest rates by class
| Class of interest | Rate |
|---|---|
| General interest | 0%Article 11(1) |
| Profit-linked interest — determined with reference to the profits of the issuer or an associated enterprise | 15%Article 11(2)(b) — capped at the Article 10(2)(b) rate |
Where people get this wrong
Each of these is a claim we found stated incorrectly on other sites, or a condition that is routinely dropped.
Royalties are 0%, not 5%.
The 1994 convention set 5%. The 2009 protocol deleted Article 12(1) and replaced it with an exclusive residence-state rule, and deleted paragraphs 2 to 5 as well. Any page still quoting 5% is quoting a superseded text.
The teacher exemption is once in a lifetime.
Article 20 gives two years — and then says explicitly that an individual is entitled to the benefit only once. Leaving and coming back on a new invitation does not reset it.
Privately-funded research is excluded.
Article 20(2) removes the exemption for research undertaken primarily for the private benefit of a specific person rather than in the public interest. Who funds the work, and who owns the result, decides whether the relief applies.
Students, teachers and pensions
These articles decide more real cases than the withholding rates do — and they are the ones the savings clause fights over.
Students and trainees
Not yet verified. We have not read the students and trainees article directly against the treaty text, so this page does not state it. Rather than summarise it from a secondary source, we leave it out — every other figure here carries the article it came from, and this one would not. Read the treaty text linked in Sources below, or ask a preparer who handles cross-border returns.
Teachers and researchers
ArticleArticle 20Article 20
Year limit2Article 20(1)Two years from the date of arrival — and the article says an individual is entitled to the benefit ONLY ONCE, so a second visit gets nothing.
Retroactive clawbackNo retroactive clawback in the article; the once-only rule does the limiting instead.
ConditionsMust visit at the invitation of the government or a recognised educational or research institution, for the primary purpose of teaching or research.Article 20(1)Article 20(2) withdraws the benefit for research undertaken not in the public interest but primarily for the private benefit of a specific person.
Pensions
Not yet verified. We have not read the pensions articles directly against the treaty text, so this page does not state it. Rather than summarise it from a secondary source, we leave it out — every other figure here carries the article it came from, and this one would not. Read the treaty text linked in Sources below, or ask a preparer who handles cross-border returns.
How to claim it
Before you are paid, on a W-8BEN given to the payer. Not on a return afterwards.
- Give the payer a Form W-8BEN. Name France on line 9. For ordinary dividend and interest claims that is all Part II needs — leave line 10 blank.
- For royalties, scholarships or a conditioned claim, line 10 needs the article and rate. How to find your article number walks through it, and the articles for this treaty are in the table above.
- Check whether a disclosure is owed. Most individual FDAP claims are waived from Form 8833, but a position that overrides the Code may not be.
- If tax was already withheld at 30%, the routes are a refund claim on a US nonresident return, or the foreign tax credit in your own country.
Get the form in before the payment, not after
A treaty rate is applied by the payer at the moment they pay you. Submit the W-8BEN afterwards and the 30% has already gone — recovering it means filing a US return and waiting the better part of a year.
How this treaty compares
The same four rates for every country in this set, so you can see where France actually sits.
| Country | Dividends | Dividends (large stake) | Interest | Royalties (lowest) |
|---|---|---|---|---|
| Brazil | No treaty30% statutory | No treaty30% statutory | No treaty30% statutory | No treaty30% statutory |
| Canada | 15%Article X(2)(b) | 5%Article X(2)(a), as amended by the 1995 protocol, Article 5(1) | 0%Article XI(1), as replaced by the 2007 protocol, Article 6split by category | 0%Article XII(3)split by class |
| China | 10%Article 9(2) | 10%Article 9(2) | 10%Article 10(2)split by category | 7%Article 11(2), read with the protocol, paragraph 6split by class |
| Germany | 15%Article 10(2)(b), as substituted by the 2006 protocol | 5%Article 10(2)(a), as substituted by the 2006 protocol+0% tier, conditional | 0%Article 11(1) | 0%Article 12(1) |
| Italy | 15%Article 10(2)(b) | 5%Article 10(2)(a) | 10%Article 11(2)split by category | 0%Article 12(3)split by class |
| Japan | 10%Article 10(2)(b) | 5%Article 10(2)(a)+0% tier, conditional | 0%Article 11(1), as replaced by the 2013 protocol, Article IVsplit by category | 0%Article 12(1) |
| Korea | 15%Article 12(2)(a) | 10%Article 12(2)(b) | 12%Article 13(2)split by category | 10%Article 14(2)split by class |
| Mexico | 10%Article 10(2)(b), as substituted by the 2003 protocol, Article II(a) | 5%Article 10(2)(a), as substituted by the 2003 protocol, Article II(a)+0% tier, conditional | 15%Article 11(2)(c)split by category | 10%Article 12(2) |
| Philippines | 25%Article 11(2)(a) | 20%Article 11(2)(b) | 15%Article 12(2)split by category | 15%Article 13(2)(a) |
| Spain | 15%Article 10(2)(b), as replaced by the 2013 protocol, Article IV | 5%Article 10(2)(a), as replaced by the 2013 protocol, Article IV+0% tier, conditional | 0%Article 11(1), as replaced by the 2013 protocol, Article Vsplit by category | 0%Article 12(1), as replaced by the 2013 protocol, Article VI |
| United Kingdom | 15%Article 10(2)(b) | 5%Article 10(2)(a)+0% tier, conditional | 0%Article 11(1) | 0%Article 12(1) |
Every figure is read from the treaty text or a protocol, with the authorising article shown beneath it. Two flags matter as much as the numbers: split means the treaty charges different rates for different categories of payment, so the figure shown is the lowest and may not be yours; +0% tier means a conditional zero rate exists for large corporate holdings, which depends on ownership, a holding period and a limitation-on-benefits test that a table cannot resolve. Use the lookup for either.
Frequently asked questions
What is the US–France tax treaty withholding rate on dividends?
15% on portfolio dividends under Article 10(2)(b), as replaced by the 2009 protocol, against a statutory rate of 30% without a treaty. A corporate holder owning at least 10% qualifies for 5% instead. You claim it by giving the payer a Form W-8BEN naming France as your country of residence for treaty purposes — before the payment is made, not afterwards.
What is the interest withholding rate under the US–France treaty?
It depends on the kind of interest, which makes this treaty unusual — 0% on general interest, 15% on profit-linked interest — determined with reference to the profits of the issuer or an associated enterprise. Quoting the lowest of those as "the" treaty rate overstates the benefit, so you have to identify which class your interest falls into before claiming a rate. Our lookup shows every class rather than picking one.
Are royalties really 0% under the US–France treaty?
Yes, under Article 12(1), as replaced by the 2009 protocol — taxable only in the residence state. Taxable only in the residence state. The base convention charged 5%; the 2009 protocol replaced paragraph 1 outright and deleted paragraphs 2 to 5. Summaries quoting 5% are quoting superseded text. A royalty claim is one of the cases that does need line 10 of Form W-8BEN completed with the article and rate, unlike an ordinary dividend claim.
Can I get 0% on dividends under the US–France treaty?
Only if every condition is met, and ownership alone is not enough. The tier under Article 10(3), as replaced by the 2009 protocol requires ownership of at least 80%, held for 12 months, and satisfaction of a limitation-on-benefits test that no tool can resolve from your country and income type alone. Article 10 carries separate rules for REITs, SIICs and SPPICAVs, and the 2004 protocol replaced the final sentence of Article 10(2) dealing with real estate investment trusts. We state the conditions rather than assert the rate applies to you.
How do I claim US–France treaty benefits?
Give the payer a Form W-8BEN before you are paid, naming France on line 9 as your country of residence for treaty purposes. For ordinary dividend and interest claims that is all of Part II you need — leave line 10 blank. Royalties, scholarships and conditioned claims do need line 10, with the treaty article and rate. The form goes to the payer, never to the IRS.
Has the US–France treaty been amended?
Yes — by 2 protocols. Amended Article 4 (Resident), replaced the final sentence of Article 10(2) dealing with real estate investment trusts, replaced Article 18 (Pensions), and amended Articles 24 and 29. It did not change the headline dividend, interest or royalty rates. Article 10 (Dividends) deleted and replaced, adding a 0% tier for holdings of 80% or more of the voting power. Article 12(1) (Royalties) deleted and replaced with an exclusive residence-state rule — royalties fell from 5% to 0% — and Article 12(2)–(5) were deleted. Article 4 (Resident) substantially amended. This matters more than it sounds: a protocol usually replaces a whole article while keeping its number, so the article you cite stays the same and the rate inside it changes. Reading the base treaty text alone produces superseded rates.
Does the US–France treaty cover social security?
No — but a separate agreement does. The income tax treaty does not touch social security contributions; a totalization agreement handles those, and one with France is in force. A totalization agreement with France has been in force since 1988-07-01. It covers social security contributions and pension credits only — it does not touch income tax. You claim it with a certificate of coverage given to your employer, not with any tax form.
Can a US citizen use the US–France treaty?
Rarely. Nearly every US treaty contains a savings clause reserving the right for the United States to tax its own citizens and residents as though the treaty did not exist, with a short list of preserved articles. We have not read this treaty's savings clause directly, so we do not state its article here — but the practical answer for a US citizen is usually the foreign tax credit rather than the treaty.
Sources
Every figure on this page was read from a primary source on the date shown beside it. This country’s file was last read in full on September 9, 2026.
- US–France protocol signed 13 January 2009 — Article 10 and Article 12 replacements
- US–France Income Tax Convention (1994) — Base France articles
- SSA POMS GN 01701.005 — International Social Security (Totalization) Agreements — Which countries have a totalization agreement in force, and each agreement's effective date
Treaty rates are ceilings on withholding, not a computation of your liability, and conditions inside an article can change the answer for you specifically. This page is educational and is not advice on your position.
Related
Tax Treaty Benefits & Country Lookup
Free tool: is there a treaty with your country, what rate, and which form claims it
Form W-8BEN
The form your broker or payer asks for, and what it actually does
Foreign Tax Credit
The relief that works when no treaty does — credit against deduction
Form 8833
When you must disclose a treaty position, and what to write on each line
Totalization Agreements
Social security, the second treaty network, and why it covers different countries
Educational information, not tax advice
Every rate and article on this page is cited to the treaty text it comes from, so you or your accountant can check it. Treaty provisions turn on facts we do not know about you — residency, beneficial ownership, limitation-on-benefits conditions and the savings clause can all change the answer. Read the article before you rely on the number, and take advice on anything material.
Social security
A separate agreement decides this, not the tax treaty — and it covers a different list of countries.
A totalization agreement with France has been in force since 1988-07-01. It covers social security contributions and pension credits only — it does not touch income tax.
That means someone working across the two countries pays social security contributions into one system rather than both, on a certificate of coverage given to their employer. It does not reduce income tax, and the income tax treaty does not reduce social security. How totalization agreements work.