Work, social security and tax

According to PwC, you are in principle tax resident if one of these conditions is met: you have your home or permanent residence in the country; or you stay there for more than 183 days in a 12-month period. Residents are taxed on their worldwide income; non-residents on their locally sourced income. A tax treaty between this country and yours may change these rules.

According to PwC, income tax on salaries follows a progressive scale with a top rate of 35%. The tax year runs from 8 July to 7 July. An employee whose tax is withheld each month by an employer based in the country, and who has no other income, generally does not have to file a return.

According to PwC, the employee share of social contributions, withheld from salary: pension: 7%. The employer pays its own share on top. Foreign nationals who are not of the country's origin cannot contribute: plan pension cover elsewhere.

The Cleiss list shows no social security agreement in force between France and Ethiopia. Such agreements coordinate the two systems to keep people's rights.

French expatriates can join the Caisse des Français de l'étranger (CFE) whatever their family and work situation, country, age or health, with no medical questionnaire. It offers health insurance, pension insurance to keep contributing, and occupational risk insurance; on return to France, rights continue without a break.

A tax treaty links France and Ethiopia: it allocates taxing rights between the two countries to avoid double taxation. The text is published on impots.gouv.fr.