In this guide
Most people weighing the Netherlands against France have already decided they like both countries. This guide compares what can be checked against official sources: income tax, the expat tax schemes, health insurance, leave and working hours, and pensions. We leave out rent levels, salaries and lifestyle rankings because we have no official source for single figures; compare those for your own city and job.
Last checked: 6 October 2026.
At a glance
| Factor | Netherlands | France |
|---|---|---|
| Currency | Euro | Euro |
| Official language | Dutch | French |
| Top income tax rate (box 1 / barème) | 49.50% above EUR 78,426 (2026) | 45% above EUR 181,917 (tax on 2025 income) |
| Expat tax scheme | 30% ruling, up to 5 years | Impatriate regime, up to the end of the 8th calendar year |
| Health insurance | Mandatory private basic insurance | State health insurance |
| Paid leave | 4 times weekly hours | 2.5 working days per month worked |
| Working week | Set by contract or collective agreement | 35 hours statutory |
Sources: Belastingdienst, economie.gouv.fr, impots.gouv.fr, Rijksoverheid, service-public.fr.
Income tax
Netherlands
For people below AOW age, box 1 uses three bands in 2026: 35.75% up to EUR 38,883 (including national insurance premiums), 37.56% from EUR 38,883 to EUR 78,426, and 49.50% above EUR 78,426 (Belastingdienst). Wealth in savings and investments falls under box 3, with a deemed return of 1.28% on bank balances (provisional) and 6.00% on other assets in 2026, taxed at 36%.
France
French income tax is calculated with a progressive scale on the household’s taxable income divided by the number of family shares (quotient familial). For the tax on 2025 income, the bands per share are: up to EUR 11,600 at 0%; EUR 11,601 to 29,579 at 11%; EUR 29,580 to 84,577 at 30%; EUR 84,578 to 181,917 at 41%; above EUR 181,917 at 45% (economie.gouv.fr). Social contributions and other levies come on top, so a headline rate alone does not give take-home pay. Compare the full picture with each country’s tax calculators or an adviser.
The Dutch 30% ruling
If you are recruited from abroad and meet the conditions, your employer can pay up to 30% of your salary tax-free for up to 5 years. The 2026 salary norm is €48,013 taxable salary (about EUR 68,590 gross), or €36,497 if you are under 30 with a qualifying master’s. The salary cap is €262,000. The Belastingdienst says it informs you within 8 weeks of receiving the request, which you complete together with your employer. The percentage is 30% in 2026 and falls to 27% from 1 January 2027, with a transitional rule for existing holders (Rijksoverheid). See 30% ruling guide and is the 30% ruling still worth it.
The French impatriate regime
France offers the expatriate regime (régime des impatriés, article 155 B of the tax code) to people who were tax resident outside France for at least five calendar years before starting work for a company in France. Under it:
- the expatriation bonus is exempt from income tax, either at its actual amount if it is stated in the contract before you start, or by option at a flat-rate 30% of the compensation;
- 50% of certain foreign-source investment income, royalties and capital gains is exempt;
- property wealth tax (IFI) applies only to French property, for people who were not resident in France in the previous five years;
- the regime runs until 31 December of the eighth calendar year after you start work (impots.gouv.fr, page modified 8 April 2026).
People who move to France on their own initiative or who were already resident when recruited do not qualify. The two schemes work differently, so compare them for your own salary and situation with a tax adviser. See the Dutch tax system guide.
Healthcare
Netherlands: basic health insurance is mandatory with a private insurer. Take it out no later than 4 months after arriving; cover then runs from the day you arrive (government.nl). The average basic premium in 2026 is €157 a month, and the mandatory deductible (eigen risico) is €385 a year. Lower incomes can claim the healthcare allowance (zorgtoeslag). See our Dutch health insurance guide.
France: France runs a state health insurance system (Assurance Maladie). How and when you are affiliated depends on your work and residence, and what is reimbursed depends on the treatment. Use the official French health-insurance website for the current rules.
For international travel cover, compare policies such as SafetyWing on their own terms. Dutch residents must hold Dutch basic insurance, and a travel policy does not replace it.
Work: hours and leave
| Netherlands | France | |
|---|---|---|
| Paid holiday | 4 times your weekly hours; holiday allowance at least 8% of last year’s gross salary (Rijksoverheid) | 2.5 working days per month worked (service-public.fr) |
| Statutory working week | By contract or collective agreement | 35 hours |
Part-time work is common in the Netherlands: in 2025, 48.6% of employed people aged 15 to 74 worked part-time, meaning under 35 hours a week (CBS).
Language and bureaucracy
Dutch is the official language in the Netherlands and French in France. Many international employers in the Netherlands work in English, but dealing with the municipality, housing contracts and healthcare is easier with some Dutch; see best Dutch language courses and the best apps to learn Dutch. If you move to France, plan for French in everyday administration.
In the Netherlands, if you stay more than 4 months you register with your municipality within 5 days of arriving (RvIG), which leads to your BSN; DigiD is used for most online government services. See the BSN registration guide and DigiD guide. EU citizens do not need to register with the IND (IND).
Pensions
Netherlands: the state pension (AOW) builds up at 2% for each year you are insured in the Netherlands in the 50 years before your AOW age (SVB). AOW is paid abroad too. The AOW age is 67 in 2026 and 2027 (Rijksoverheid). See the Dutch pension guide.
France: the legal retirement age and required contribution period depend on your birth year and were changed in 2026. According to the Assurance Retraite, from 1 September 2026 the legal age is, for example, 63 years for people born from 1 April to 31 December 1965 and 64 years for people born in 1969. Check your own figures on the official site (lassuranceretraite.fr).
Years in several EU countries can count together for state pension entitlements; ask the pension authorities in each country how your own record is treated.
Managing money between two countries
Within the euro area, transfers are in euros. If you also have income or costs in other currencies, a multi-currency account can help. Compare Wise with your bank for your amount and currency.
Related guides
Frequently Asked Questions
Is the Netherlands or France cheaper to live in?
It depends on the city and your household, and we have no official source for a single comparison figure, so we do not give one. Compare rent in the specific cities on live listings, then add the fixed costs that are set by rule, such as health insurance (average basic premium in the Netherlands in 2026: €157 a month, Rijksoverheid) and income tax.
Does France have an equivalent to the Dutch 30% ruling?
France has a special expatriate regime (régime des impatriés), but it works differently. It is for people who were tax resident outside France for the five calendar years before they start work for a company in France, recruited from abroad or transferred within a group. It exempts the expatriation bonus (the actual amount, or by option a flat-rate 30% of the compensation) and 50% of certain foreign investment income, and it runs until 31 December of the eighth calendar year after you start (impots.gouv.fr). The Dutch ruling instead gives a tax-free allowance of up to 30% of salary for up to 5 years if you meet the conditions, including a salary norm.
How does healthcare compare between the Netherlands and France?
In the Netherlands you must take out basic health insurance with a private insurer within 4 months of arriving, with cover from the day you arrive; the average premium in 2026 is €157 a month and the mandatory deductible is €385 a year. France runs a state health insurance system. Check the official French health-insurance (Assurance Maladie) pages for how and when you are affiliated and what is reimbursed.
How many holiday days and what working week?
Netherlands: statutory holiday days are 4 times your weekly working hours, and you are entitled to at least 8% holiday allowance (Rijksoverheid). France: each month of work gives 2.5 working days of paid leave (service-public.fr), and the statutory working week is 35 hours.
Which country is better for families with children?
It depends on schooling language, childcare options and where you live. In the Netherlands, the childcare allowance (kinderopvangtoeslag) is based on maximum hourly rates of €11.23 for daycare and €9.98 for after-school care in 2026. Check schools and childcare in the actual area, and see our school guide for expat children.
Can I use Wise for transfers between the Netherlands and France?
Transfers within the euro area are in euros, so you may not need it. A multi-currency account such as Wise can help if you also receive or pay in other currencies. Compare the live quote with your bank for your amount and currency.