As a student, doctoral student or researcher, you may be liable for two types of tax: the housing tax (‘taxe d’habitation’) and income tax (‘impôt sur le revenu’).

Housing tax

Any person occupying a residential property on January 1st of the tax year is liable to pay housing tax (‘taxe d’habitation’). This is a local tax of an amount calculated depending on the characteristics of your accommodation, its location and your personal situation.

Income tax

Income tax is deducted at source in France, i.e. it is deducted directly from your earnings and is shown on your pay slip. The process is not entirely automatic however and there are still things you will need to do, in particular file an annual tax return.