Salary and Taxes
Your first year at ENP which is financed by a 1200 €/month net fellowship is exempted of taxes.
For the remaining three years, ENP finances your doctoral studies by a ~1800€/month net salary which is paid via your doctoral school. You will be required to complete a tax return (déclaration de revenus) each year stating your income for the previous year. Income tax in France is calculated annually based on the income earned from January 1 to December 31 of the previous year.
NB: The net salary is the amount of money you receive each month after deduction of the social charges such as social security, unemployment insurance, contribution to retirement plans, transportation (if you live in the Paris area and take public transportation to work: depending of your employer, he can reimburse your public transportation costs up to 50%).