Work, social security and tax

According to PwC, you are in principle tax resident if you stay there for at least 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%. Non-residents are taxed at a flat rate of 25%. The tax year is the calendar year.

According to PwC, the employee share of social contributions, withheld from salary: pension: 5.5%. The employer pays its own share on top. Foreign employees are also covered.

The Cleiss list shows no social security agreement in force between France and Ghana. 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 Ghana: it allocates taxing rights between the two countries to avoid double taxation. The text is published on impots.gouv.fr.