Is France a non-discrimination country for backpacker tax?

No. France is not among the eight treaty countries, so French WHV holders pay the standard working holiday maker rates.

Refund

The non-discrimination rule: which nationalities may get money back

Updated 2026-06-16

A High Court decision (the Addy case) found the working holiday tax can be discriminatory under certain tax treaties. If you are from one of eight countries AND you were also a resident for tax purposes, you may be entitled to be taxed at resident rates, including the tax-free threshold, which can mean a bigger refund.

The eight treaty countries are: the United Kingdom, Germany, Finland, Chile, Japan, Norway, Turkey and Israel. Both conditions must be true: the right nationality, and genuine tax residency (for example, living and working in one place long enough to put down roots).

France is NOT on this list. French passport holders are taxed at the standard working holiday maker rates and can't use this argument. Citizens of the eight countries should get advice before relying on it, because the residency half of the test is strict.

FAQ

Is France a non-discrimination country for backpacker tax?: No. France is not among the eight treaty countries, so French WHV holders pay the standard working holiday maker rates.

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General information to help you find your way, not personalised tax advice. For your exact situation, refer to the ATO (ato.gov.au) or a registered tax agent.