UGA international

When to file your tax return

Tax returns should be filed between April and June of each year.
The exact deadlines for filing returns are determined each year and vary depending on your département of residence and whether you file your tax return online or by post.
You must always meet the applicable deadlines when filing your tax returns. Have you forgotten to make your declaration? Do you want to regularize your situation?
Please go to your local tax office to find out how to proceed, and to find out about any late payment penalties that may apply if you are liable for tax.

How to file your tax return

You are filing a tax return for the first time in France

The first annual tax return for newcomers in France must be made using paper forms, which should be sent to or handed in at the Centre des Finances Publiques.
(Unless you have received a letter from the tax office inviting you to file your return online).

The main tax return form is form "2042 : Déclaration de revenus".
It can be collected from your local tax office or downloaded from the impots.gouv.fr website.
The tax return form to declare income received in 2025, for the 2026 tax return campaign, will be available by the end of April, under the tab "Millésime 2026".

In addition to the completed, dated and signed 2042 form, please remember to provide:

• a copy of your identity document: passport (identity page and Schengen entry stamp if applicable), residence permit,
• a RIB (your bank details),
• proof of residence in France (see form 2042 for more details).

Other documents may be useful depending on your situation during the year concerned by the declaration, for example:

• if you worked: a copy of your last payslip and your employment contract,
• if you were doing an internship: a copy of your work 'convention de stage',
• if you were receiving a grant: a copy of your grant notification,
• if you were a student: a copy of your proof of registration ('certificat de scolarité'),
• if you have a bank account outside of France: the form 3916 completed, dated and signed.

You filed a tax return in France last year

The automatic tax return

If you are eligible for the automatic tax return system with a pre-completed form, the tax authorities will duly inform you of this – either by email or by post.
You should always check the information entered on the pre-completed form.
If this is correct, you don't need to do anything and your tax return will be validated automatically.
If you need to change or add any new information, however, you will need to modify and complete the relevant items.
Find out more about the automatic tax return

The online tax return

If you are not eligible to use the new pre-completed / automatic tax return system, you should complete your tax return online via your personal account ('espace Finances publiques') on the impots.gouv.fr website.