🇫🇷 COUNTRY A France VS 🇳🇿 COUNTRY B New Zealand

It depends on income level and household composition. At €30,000: New Zealand is significantly cheaper (€2,500/year). At €60,000: France is marginally cheaper (€1,200/year) due to family splitting benefits. At €90,000: New Zealand saves €2,600/year. At €150,000: New Zealand saves €10,700/year — the gap grows sharply at high incomes due to France's CSG/CRDS, 41% bracket, and employee contributions. For families with children at mid-range incomes, France's quotient familial can make France cheaper — but for individuals and high earners, New Zealand is clearly cheaper.

France's CSG (Contribution Sociale Généralisée, 9.2%) and CRDS (Contribution au Remboursement de la Dette Sociale, 0.5%) are social levies applied to most income — employment, self-employment, pensions, and investment income. Combined rate on employment income: approximately 9.7%, of which only the deductible CSG portion (~6.8%) reduces the income tax base. Unlike employee SS contributions, the remaining ~2.9% is non-deductible. New Zealand has no equivalent — only the ACC levy (~1.6%) applies on top of income tax. At €90,000: France's CSG/CRDS adds ~€8,100 versus New Zealand's ACC of ~€1,400.

France's quotient familial divides household taxable income by the number of 'fiscal parts' — 1 per adult plus 0.5 per dependent child — to determine which tax brackets apply. A couple with two children effectively divides income by 3 (2 adult parts + 0.5 + 0.5 = 3 parts), substantially reducing the average tax rate. The benefit per additional half-part is capped at approximately €1,759/year (2026). New Zealand taxes each individual separately — no household splitting is available. At €60,000 joint income for a couple with children, France's quotient familial can produce a lower income tax bill than New Zealand's individual PAYE.

New Zealand's KiwiSaver is a voluntary retirement scheme with minimum contributions of 3% employee + 3% employer — no additional mandatory pension contribution. France's employee mandatory contributions include: retraite de base (6.9% employee), AGIRC-ARRCO (typically 3.93% employee), and optional top-up. Total French mandatory pension contribution: approximately 11%+ of salary. KiwiSaver at minimum rates is substantially lighter. The trade-off: France's pension system provides a legally guaranteed income-related pension at retirement; KiwiSaver provides a savings pot (no guaranteed return or income). Long-term French residents generally receive higher state pension income than NZ Superannuation, which is NZD ~24,469/year (~€13,400) regardless of prior earnings.

France: listed shares and equity investments taxed at 30% flat (prélèvement forfaitaire unique — PFU), comprising 12.8% income tax + 17.2% social levies. Primary residence: exempt. Real estate held 22+ years: fully exempt (tapered reduction from year 6). New Zealand: no general capital gains tax. Listed shares: no CGT regardless of holding period. Residential investment property: subject to the bright-line test (2 years for main home, 10 years for investment property). Primary residence: fully exempt. For equity investors and property investors with long holding periods: New Zealand's zero CGT is a decisive advantage over France's 30% PFU.

France's impatriés régime (Article 155 B CGI) provides a flat 30% income exemption on employment income for qualifying employees transferred to France or recruited abroad for a French employer, who have not been French tax residents in the 5 years prior. The exemption applies on the 'impatriation supplement' component of salary for 8 years maximum. Additionally, 50% of qualifying foreign-source passive income may be exempt. For a professional earning €150,000 transferred to France: the impatriés exemption can reduce French income tax substantially — narrowing France's disadvantage versus New Zealand. Conditions: employer must be French or a French branch of a foreign group.

Paris is significantly more expensive than Auckland overall. Numbeo data shows Paris's overall cost of living is approximately 25–40% higher than Auckland. Rent: central Paris 1-bed €1,800–€3,000/month; central Auckland NZD 2,200–3,200 (~€1,200–€1,750). Groceries: Paris approximately 35–50% more expensive. Restaurants: Paris typically 35–55% more expensive. However, outside Paris, French cities like Lyon, Bordeaux, and Nantes are comparable or cheaper than Auckland. At €90,000: New Zealand saves €2,600/year in income tax. For those based in Paris: the cost of living premium substantially offsets any income tax saving — the financial comparison of France vs New Zealand is much closer in total cost-of-living terms.