US Taxes for Self-Employed Americans in France

If you’re a self-employed American in France, you still generally need to file a U.S. tax return and report your worldwide income. For U.S. citizens abroad, self-employment tax rules usually work the same way as they do in the United States, and the IRS notes that self-employment tax can apply when net earnings are $400 or more.

The key issue for many freelancers and business owners is double social security taxation. The good news is that the U.S.-France Totalization Agreement is designed to prevent paying into both systems for the same work. For self-employed people who work only in France, SSA guidance says they are generally assigned French coverage, not U.S. coverage.

It’s also important to know that the Foreign Earned Income Exclusion (FEIE) may help reduce U.S. income tax, but it does not by itself remove U.S. self-employment tax. The IRS specifically states that self-employment income must still be counted for self-employment tax purposes even if some or all of that income is excluded under the FEIE.

To claim an exemption from U.S. self-employment tax under the totalization rules, the IRS says you generally need a Certificate of Coverage from the appropriate foreign agency and must attach proof to your U.S. return when claiming the exemption.

For a practical explanation, see this article on the topic from Easy France Now: avoiding the 15.3% social security tax in the United States.

Disclaimer: This article is for informational purposes only and is not tax advice.

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