Year-End Tax Checklist for Expats in France: What to Do Before 31 December

A year-end tax checklist can save expats in France real money, because many decisions only count if you act before 31 December. Once the year closes, you can report what happened, but you can no longer change it.

This guide lists eight points to review in the coming weeks. Not all of them will apply to you. In particular, several only work if you are a French tax resident, so start with point one.

Your Year-End Tax Checklist: 8 Points to Review

1. Year-End Tax Review: Confirm Your Residence for 2026

Your residence decides what France can tax. Under French rules, your home, your main place of stay, your work or your centre of economic interests can each make you a resident. If you arrived or left during 2026, a tax treaty may also matter. For a reminder of the basics, read our guide to tax essentials for expats moving to France.

2. Year-End Tax Savings: Decide on a PER Contribution

Payments into a French retirement savings plan (PER) can reduce your taxable income if you are a French tax resident. The payment must be made before 31 December to count for 2026 income. The general ceiling is 10% of your 2025 professional income, up to €37,680, with a minimum of €4,710.

Unused allowance from 2023 also expires at the end of 2026. However, a PER locks your money until retirement in most cases. Before you pay in, consider how your home country treats it and whether you plan to leave France.

3. Year-End Tax Relief: Make Charitable Donations

Donations to eligible organisations can give you a tax reduction on your 2026 income. The organisation must issue a receipt, so keep it with your records. Payment must reach the organisation by 31 December, so avoid the final days.

4. Year-End Tax Paperwork: List Your Foreign Accounts

French tax residents must declare foreign bank accounts on form 3916 with their income tax return, including accounts they rarely use. This is one of the most common expat mistakes, and the fine can start at €1,500 per undeclared account. List every account now, including closed accounts and online platforms.

5. Collect Your Foreign Income Documents

French returns often require foreign income even where a treaty prevents double taxation. Therefore, start gathering dividend statements, pension statements and rental income records for 2026. Year-end exchange rates can also help you prepare your figures.

6. Review Your Withholding Rate

If your income changed in 2026, your French withholding rate may no longer match your situation. You can update it in your online tax account. For example, a move, a marriage or a new job can change what you should pay. Our article on French withholding tax explains how the system works for employers.

7. Think About Capital Gains and Investments

A sale completed before 31 December falls into your 2026 income, while a sale in January falls into 2027. Timing can therefore matter if your income or residence will change next year. Moreover, you should check how your home country treats the same gain.

8. Prepare for 1 January Property Rules

France assesses its real estate wealth tax (IFI) on your position on 1 January, where the net value of your taxable property exceeds €1.3 million. Local housing taxes and the new vacancy rules also look at how you use a property. If you own a home in France, read our guide to the property occupancy declaration.

Who Needs This Year-End Tax Checklist Most?

Some expats have more at stake than others. Pay close attention if you:

• moved to or from France in 2026;
• benefit from the impatriate tax regime;
• hold accounts, pensions or investments abroad;
• own property in more than one country;
• work for a foreign employer or run a business.

Year-End Tax Checklist: Common Mistakes

• Waiting until the last days of December to make a payment.
• Claiming a French deduction without checking your residence.
• Assuming a tax treaty removes the need to declare income.
• Forgetting a dormant foreign account.
• Making a decision for tax reasons alone, without looking at your wider plans.

Rules can also change. Parliament is still debating the 2027 budget, so review any major decision before you act. The French tax authorities’ website is a useful reference.

Frequently Asked Questions

When should I start my year-end tax checklist?

Start in November. That gives you time to contact banks, pension providers and your adviser.

Can non-residents use a PER deduction?

The deduction is generally designed for French tax residents. Non-residents should check their own position before paying in.

Do I need to declare a foreign account with a small balance?

Generally, yes. The obligation does not depend on the amount held in the account.

Finish 2026 With No Surprises

A short review now can prevent a difficult tax season next spring. ESCEC International helps expats and international families understand their French tax position, in English.

Want a second pair of eyes on your 2026 taxes?

Book a session with an ESCEC International expert to go through your year-end tax checklist before 31 December.

This article gives general information as of November 2026 and does not replace advice on your specific situation.