A calculation aid for UK pension drawdown, a one-off pension lump sum, and ISA/investment income once you're French tax resident.
Tax year: 2025 income, filed in 2026
Regular withdrawals from a UK private or workplace pension (SIPP, personal pension, drawdown) — not a one-off lump sum, that's below. Once you're French tax resident, this is taxed only in France under the treaty (Article 17), the same as a French pension. Enter the gross amount received this year, before any French deduction — that's applied automatically.
A single, undivided withdrawal of your whole pension pot (or a tax-free-cash-style lump sum), not spread over instalments. France gives you a choice for this: a flat 7.5% tax (final, no further income tax), or adding it to your ordinary taxable income for the year. We work out which costs less. Only available if contributions during the accumulation phase were tax-deductible — true for most UK pensions.
Once you're French tax resident, an ISA's UK tax-free status doesn't carry over — France taxes the dividends and interest inside it exactly like an ordinary investment account. Combine your ISA and any other investment account figures together here. Your provider's annual statement or online account shows the totals.
If you're not sure, check with your UK pension provider or CPAM — this exemption applies to people still covered by UK/EEA state healthcare rather than the French compulsory scheme. Without it, we estimate the standard top rate (9.1%); the real rate is income-tested and can be as low as 4.3% for lower-income households — check your avis d'imposition for the precise figure.
Enter at least one type of income above to see your results.