Brexit has reshaped many aspects of life for UK nationals living in France, and one of the most common concerns is how it affects pensions and taxation. UK citizens and British citizens now require a residence permit to live in France post-Brexit, and after five years of continuous residence, it is possible to obtain permanent residence or a permanent residence permit (carte de résident). From State Pension uprating to the treatment of private pensions and second homes, the landscape has evolved. The good news is that although some administrative processes have become more complex, the core rights for those legally resident in France remain protected.
In this 2026 guide, we explore how Brexit influences your UK pension, the tax you pay in France, and what planning steps UK expats should consider. The transition period following Brexit played a key role in determining the rights and administrative processes for UK nationals moving to France, particularly regarding residence permits, employment rights, and social security arrangements.
Living in France After Brexit
If you were legally resident in France before 31 December 2020 and hold a Withdrawal Agreement residency card, your social rights remain broadly unchanged. UK citizens arriving in France after Brexit must apply for a French residence permit to live, work, or settle in France, and may need to meet specific requirements for obtaining a residence permit or permanent residence permit depending on their circumstances. For those arriving after this date, France treats you as a third country national. That means different visa routes and administrative requirements, but the fundamentals of pension taxation still rely heavily on the UK France Double Taxation Convention.
Is Your UK Pension Affected by Brexit?
State Pension uprating
One of the biggest worries for expats was whether they would still receive annual increases to the UK State Pension. To claim your UK State Pension, you must reach retirement age (the UK retirement age), and eligibility for social security benefits is determined by both UK and European regulations.
Thankfully, the UK has agreed that people living in the EU, including France, will continue to benefit from the triple lock uprating.
This applies whether you moved before or after Brexit. As long as you can demonstrate lawful residence in France, your State Pension continues to increase each year.
Private and workplace pensions
UK private pensions and workplace schemes are still payable to residents in France. This includes personal pensions, which are a type of UK pension scheme distinct from occupational pensions. Pension providers and UK pension companies may have different rules for servicing EU residents, so it is important to check with your provider about any changes that may affect you. Withdrawals from defined contribution pensions remain possible, and flexible drawdown is unaffected by Brexit.
The main change is administrative: some UK providers are no longer able to service EU resident clients due to regulation around passporting. This means certain individuals have been asked to transfer their pensions or change their service arrangements. For some, transferring to an overseas pension scheme, such as a QROPS or ROPS, may be an option, but UK rules and regulations must be carefully considered before making any decisions. Working with a cross border regulated adviser helps avoid interruptions or inappropriate transfers.
Do I Pay Tax on My UK Pension if I Live in France?
Yes. If you live in France full time, French tax rules apply. Paying tax on your UK pension income in France is required, and some types of income remains UK taxable.
The UK France Double Taxation Convention decides where each income source is taxed. UK tax may still apply to certain pensions, and PAYE coding notices may be affected by your residency status.
State Pension taxation
Your UK State Pension is taxable in France, not in the UK. You declare it as part of your annual French tax return. Social charges generally apply unless you are covered by an S1 form.
Social security contributions in France help fund social security benefits, and your liability for these contributions may depend on your coverage under the S1 form.
UK private pensions
Most UK private and workplace pensions are taxable only in France once you are tax resident in France. You declare all withdrawals or regular income and are taxed under the standard French income tax rules. Pension funds may be paid gross if the correct documentation is provided, meaning no UK tax is deducted and you are responsible for paying tax in France. Some individuals also consider transferring their pension funds to overseas pension schemes, such as QROPS or ROPS, for tax or regulatory reasons.
A common question is whether lump sums are treated differently. Unlike the UK, where the 25 percent tax free lump sum exists, France does not recognise this relief. The entire withdrawal is taxable, although some allowances may apply depending on age and circumstances. Withdrawing your entire pension as a lump sum is possible, but the entire pension amount is taxable in France.
What about QROPS or International SIPPs?
Many residents in France consider transferring their UK pension into an International SIPP for better currency management and easier cross border servicing. QROPS options in France are limited, and recent regulatory changes mean that for most people an International SIPP provides clearer advantages. QROPS and International SIPPs are both types of overseas pension schemes recognized by HM Revenue & Customs (HMRC), offering UK expats flexibility and regulatory protection when managing their pensions abroad. The UK France tax treaty ensures that these pensions remain taxable in France.
Working with a licensed adviser ensures the structure suits your residency, long term plans, and tax position. UK expats should ensure their chosen scheme is recognized by HM Revenue to avoid unexpected tax charges.
Is There a Tax Shock for Brits with Second Homes in France?
Brexit has changed the rules for UK nationals who own property in France but are not full residents.
Capital gains tax may apply to the sale of second homes in France, and Brexit has not changed the fundamental rules for UK nationals in this regard.
Length of stay restrictions
UK nationals now fall under the 90 days in 180 rule for visits to the Schengen Area. This does not affect taxation directly but does influence property use.
Social charges on rental income
Before Brexit, UK residents benefited from a reduced social charge rate on rental income from French property. Post Brexit, the reduced rate still applies provided you remain affiliated with the UK social security system. If not, full social charges may apply.
Social charges on rental income are considered a form of social security contributions, which help finance the French social security system.
Do British Retirees Receive State Pensions in Europe Tax Free?
No. Your UK State Pension is not tax free in France. It is fully declarable and taxable under French law. Retirement and disability pensions are also taxable in France, and disability pensions are subject to similar tax rules as other pension income. The misconception comes from the UK France tax treaty which prevents double taxation, not taxation itself.
You benefit from the standard French tax brackets, allowances, and family quotient.
Healthcare and Social Charges: Do Brexit Changes Affect You?
If you hold an S1 certificate from the UK, you remain exempt from certain French social charges on pension income. This continues after Brexit. Without an S1, social charges may apply at rates between 7.4 percent and 9.1 percent depending on your circumstances.
Healthcare rights remain protected for Withdrawal Agreement residents. New arrivals must qualify through PUMA after three months of legal residence or maintain private health insurance until eligible.
Maintaining health insurance coverage is essential for new arrivals, either through the S1 scheme if available or by securing private health insurance until they can access PUMA.
Key Financial Planning Considerations Post Brexit
Brexit has created a more complex administrative environment, but well structured financial planning helps avoid unnecessary tax exposure or pension complications. Certain French investment products, such as Assurance Vie, offer significant tax benefits under the French tax system, making them attractive for expatriates seeking tax-efficient retirement savings. Additionally, understanding the French pension system is crucial for UK nationals living in France, as it differs from the UK system and requires tailored strategies.
At the same time, making voluntary contributions to UK National Insurance can help fill gaps in your NI record and increase your future pension entitlements.
Currency management
Living in France but receiving income in sterling exposes you to exchange rate risk. Using a pension structure that allows flexible currency choice can significantly stabilise your long term finances.
Choosing the right pension structure
Many UK providers cannot legally service EU based clients. Managing your pension fund effectively is crucial when selecting the right pension structure for your needs. An International SIPP offers continuity and broader investment choice tailored for expatriates.
French tax efficiency
Products such as Assurance Vie remain highly attractive for long term investment planning in France due to their significant tax benefits, including favorable treatment of capital gains and withdrawals. They offer favourable tax treatment, estate planning advantages, and euro based options.
Working with an adviser who understands both UK and French systems ensures your choices remain compliant and optimised.
FAQs – How Brexit Affects UK Nationals’ Pensions Tax in France
Will Brexit affect how I receive my UK pension in France?
No. You will still receive your pension. The only changes may come from providers who cannot service EU residents. Your pension provider may need to update your details or change the way your pension is paid if you are resident in France.
Do I still get annual State Pension increases?
Yes. Uprating continues for UK pensioners living in France.
Is my pension taxed in the UK or France?
For most people, pensions are taxed in France under the tax treaty. However, some pensions, such as UK government service pensions, remain UK taxable even if you are resident in France, meaning UK tax may still apply to these payments.
Can I take a UK pension lump sum tax free in France?
No. France taxes the entire withdrawal, although some allowances may apply. If you withdraw your entire pension as a lump sum, the full amount is taxable in France.
Get In Touch
If you are a UK national living in France and want clarity on how Brexit affects your pensions and tax position, Harrison Brook provides regulated, transparent and tailored advice for expatriates. Speak with an adviser today to optimise your income, protect your assets and plan with confidence.
