US Tax Guide for Texas Residents Living in France

Texas has no state income tax, making it one of the most favorable states for Americans moving abroad. If you moved from Texas to France, you have no Texas state tax to worry about — but you still have federal filing obligations and French tax considerations.

Texas Residency Rules

Texas has no state income tax. Once you establish that you are no longer a Texas resident, there are no Texas state tax implications.

France Tax Implications

France taxes worldwide income for tax residents. French tax rates reach up to 45% plus social charges (CSG/CRDS) up to 17.2%. The US-France tax treaty applies. France's impatriate tax regime may apply for qualifying new residents.

FEIE vs FTC for Texas Residents in France

Texas has no state income tax, so state conformity is not an issue. You only need to consider federal FEIE vs FTC.

FEIE is generally better if you qualify for the impatriate regime, if your income is below the FEIE limit, or if you are in your first years abroad. FTC is generally better for standard French tax residents paying high French rates.

Common Mistakes Texas Residents Make in France

Assuming no state tax means no filing obligations — You still must file federal returns.
Not reporting French bank accounts and assurance-vie on FBAR — All foreign accounts are reportable.
Not understanding French tax residency — The center of vital interests test determines residency.

When to Get Professional Help

You should consider professional help if you have foreign accounts exceeding $10,000, self-employment income, property ownership in France, or complex income situations.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner