In France, income tax is deducted at source at a rate set by the tax authorities: it is therefore deducted directly from your salary and is shown on your payslip.
However, the process is not entirely automatic. Upon arrival in France, if you have a French employment contract, you can apply for a personalized withholding tax rate. And every year, in the spring, you must file a tax return to regularize your situation and receive a tax notice (‘avis d’impôts’).
Applying for a personalized withholding tax rate on arrival in France
If you are going to receive income in France, and have a French employment contract as a PhD student or researcher for example, you can make yourself known to the tax authorities and apply for the creation of a personalized withholding tax rate.
Indeed, when you arrive in France, and are not yet known to the tax authorities, a standard withholding tax rate 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 arrangements agreed with your country through international conventions.
To request a personalized withholding tax rate, you must:
This application will also entitle you to obtain a French tax number ("numéro fiscal").The French tax number will allow you to access
your personal account on the tax authorities website, use
the “impots.gouv” mobile app, and facilitate your exchanges with the tax authorities.
Filing a tax return each year
Even if income tax is deducted at source, and you have applied for a personalized withholding tax rate, you must declare your income and file tour taxes each year, starting the year after your arrival in France.
This allows the tax authorities to bring your tax status up to date, adjust your withholding tax rate, and issue you a tax notice (‘avis d’impôts’).
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 account ('espace Finances publiques') 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:
Steps to take when moving abroad
