Detailed comparison
| Side-by-side comparison of taxation, cost of living and scores between the two countries. |  France | |
|---|---|---|
| Taxation | ||
| Dividend tax | 31.4% | 20%, Edge to this country |
| Capital gains tax | 31.4% | 20%, Edge to this country |
| Corporate tax | 25% | 20%, Edge to this country |
| Wealth tax | Yes, IFI (real estate only) | None |
| Direct inheritance | 45%Scale5-45% | 20%, Edge to this countryScale10-20% |
| Cost and real estate | ||
| Monthly FIRE budget | €2,700 | €2,400, Edge to this country |
| Cost-of-living score | 38.5 | 50.5, Edge to this country |
| Reference city | Paris | Taipei |
| City-center 2-bed rent | €2,450 | €1,000, Edge to this country |
| Safety and FIRE score | ||
| Insecurity | 2.0 | 1.7, Edge to this country |
| FIRE Ultimate V3 score | 60.8 | 79.4, Edge to this country |
Verdict
- Taiwan wins on foreign capital below the threshold: a €1M portfolio generating €40,000 a year pays €0 in Taiwan (below the IBT allowance of €214,000) against €12,560 in France under the 31.4% PFU, with no wealth tax.
- France keeps the edge on access: no immigration barrier for a national, no punitive worldwide-based estate tax for very large estates, and a euro with no exchange-rate risk.
- Verdict: Taiwan for the qualified investor below the threshold able to clear the professional or investor visa, France for those who prioritize free access, the stability of the euro, and a transfer without a worldwide base.
Frequently asked questions about this duel
Is Taiwan less taxed than France on capital?
Yes below the threshold. Taiwan exempts foreign dividends and gains as long as basic income stays below NT$7,500,000 a year (about €214,000), the Income Basic Tax at 20% biting only above it. France applies a 31.4% flat tax from the first euro. For an investor below the threshold, the gap is total: 0% against 31.4%.
Is estate tax gentler in Taiwan than in France?
Not necessarily. Taiwan applies a scale of 10% to 20% in the direct line, against up to 45% in France above the €100,000 allowance per child. But Taiwan taxes the worldwide assets of those domiciled there, which can raise the bill for a very large estate. The advantage therefore depends on the amount transferred.
Is the visa the real obstacle for Taiwan versus France?
Yes. France raises no immigration barrier for its nationals, whereas Taiwan offers no retirement visa and no passive-income visa. The Gold Card requires a qualified salary (dividends rejected) and the investor visa an active business of about USD 200,000. The Taiwanese tax advantage materializes only after this catch.