In France, income tax is deducted at source, i.e. it is deducted directly from your earnings and is shown on your pay slip.
However, the process is not entirely automatic.
If you are going to receive income in France, steps can be taken on arrival in France to personalize your income tax rate.
In addition, you will need to file a tax return each year in the spring.
Applying for a personalized tax rate and fiscal number on arrival in France
When you arrive in France, and are not yet known to the tax authorities, a standard rate of deduction is automatically applied to your salary. This rate only takes into account the amount of your earnings based on the scale given in
Article 204 H of the French Tax Code.
It does not take into account your family circumstances or any tax agreements with your country.
If you are going to receive income in France, you can make yourself known to the tax authorities as soon as you arrive in France, and apply for a personalized income tax rate.
This application will also entitle you to obtain a French tax number ("numéro fiscal").
The French tax number will allow you to access your
online space on the tax authorities website, use the
Impots.gouv mobile app and facilitate your exchanges with the tax authorities.
You can submit your application for a personalized tax rate:
- by post: download and complete Form N° 2043 and send it to the Service des Impôts des Particuliers of your place of residence.
- by going to your local tax office, with an identity document and a proof of address.
Zero tax rate and cases of exemption
If you are a student, you are not on the French tax authority's records and your earnings are small, you will no doubt qualify for the zero tax rate.
Also note that there are many
international conventions, in particular with a view to preventing double taxation.
If your country has signed a convention with France that provides for an exemption, please remember to indicate this when applying for the personalized tax rate.
Filing a tax return each year
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.
The tax return must be filed during a period determined by the administration, known as the "tax campaign", usually between April and June.
Steps to take when leaving France
When you leave France, inform your tax office ("Service des impots"), indicating the date of your departure and your new contact address abroad.
It is recommended to communicate via
your personal user account on the impots.gouv.fr website.
Once you have left France, if you have any questions, you can contact the
non residents tax department ("Service des impôts des non-résidents").
Please visit the French tax authorities website for more information:
Section 'Je pars à l'étranger' (I'm going abroad)
Steps to take when moving abroad
