Taxes

As a student, doctoral student or researcher, you may be liable for two types of tax: the housing tax (‘taxe d’habitation’, abolished as of January 1st, 2023) and the 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. This tax will be abolished as of 2023.

Income tax

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.
Published on  January 7, 2021
Updated on March 16, 2023