Overhaul of residence permit taxes for the agency in charge of receiving foreign nationals
Article 155 of the 2009 Finance Act creates Articles L. 311-13 to L. 311-15 of the Code on the Entry and Residence of Foreign Nationals and the Right of Asylum. Issuing a first residence permit gives rise to a tax set by decree between €200 and €340 (between €55 and €70 for students, trainees and employees, between €100 and €170 for children admitted through family reunification); renewals and duplicates give rise to a tax between €55 and €110. The tax paid by employers of foreign workers is set at €900 or €1,600 depending on salary for a job of at least twelve months, then at 60% of monthly salary up to 2.5 times the minimum wage from 2010. Decree No. 2009-2 of 2 January 2009 sets the first-issue tax at €300 in general (€55, €70 or €110 for certain permits) and the renewal tax at €70 (€55 or €30 for certain permits). The revenue goes to the National Agency for the Reception of Foreigners and Migration or its successor body.
Measure originators
No official estimate found for this measure.
Measure impact
Foreign nationals obtaining or renewing a residence permit pay taxes set by decree, including €300 for most first permits and €70 for a renewal; employers of foreign workers pay a hiring tax. No official revenue estimate was found. The rates were reformed in 2013 and 2020 (records taxes-titres-sejour-reforme-2013 and taxes-titres-sejour-simplification-2020).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)