Filing your tax returns

Even if income tax is deducted at source, and you have applied for a personalized income tax rate, you must report your income each year, starting the year after your arrival in France.
This allows the tax authorities to determine your tax liability and to adjust your tax rate based on your circumstances.

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.
Find out more about the tax return calendar
 
The next 2024 annual tax return campaign, for income received in 2023, will begin in April 2024.
More information to come.

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 should file your tax return online unless you have no internet connection or consider that you are not in a position to do so.

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

It is possible for all persons newly arriving in France and liable for tax in that country to file their tax return online.
To do so, however, you will need a French tax number ("numéro fiscal").
You already have a French tax number
If you have not done so already, set up a personal user account on the impots.gouv.fr website so that you can access the online tax returns service via your account.
You don't have a French tax number
If time permits, apply for a tax number by post or by going to your local tax office with proof of identity and address.
Find out more about the procedure for applying for a tax number.
You will then be able to set up a personal user account on the impots.gouv.fr website, and thus access the online tax returns service via your account.

If the deadlines are too short, and you cannot obtain a tax number in time to make your declaration online, you will have to make a paper declaration to be sent or deposited at your local tax office.
The main tax return form is the form n°2042. It can be gotten from your local tax office, or downloaded on the impots.gouv.fr website.
The forms for the new tax return campaign in 2024 will be available during April 2024.

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 user account on the impots.gouv.fr website.
 
Students aged under 26, apprentices and trainees
Students aged 25 and under on January 1st of the tax year, along with apprentices ('apprentis') and trainees on internships, are exempt from paying tax on income below a certain amount. This exempted income should not be entered in the tax return.
For more information, please visit:
The "Salaires et assimilés" page of the impots.gouv.fr website
The French national Student life website
Important
If your country has an international convention (or bilateral agreement) with France, remember to indicate this when you complete your tax return.
Published on  March 17, 2021
Updated on January 10, 2024