Annual Income Tax Declaration in France

/in /by

Who Must File an Income Tax Return?

You are required to file an income tax return with the French tax authorities if you reside in France or if your tax domicile is located in France.

Important: If you live abroad but receive income sourced from France, you are also required to declare this income in France.

You must submit a tax return even if you earned little or no income during the year.

This can allow you to benefit from advantages such as:

  • Obtaining a non-taxation certificate, which may be necessary to qualify for certain public aid (e.g., housing assistance)

  • Requesting a refund of any tax credits you are eligible for

Example: You may be entitled to a refund of a tax credit related to child care expenses, whether for care at your home or at an external facility.

You only need to submit one tax return per tax household.

As a result, the income and expenses of all members of the tax household are included in a single tax assessment under your name.

How to File Your Income Tax Return

You may file your return using a paper form if you meet one of the following criteria:

  • Your primary residence does not have internet access

  • Your home has internet access, but you are unable to file your tax return online

In these cases, you can use the pre-filled paper return sent to you in April or May.

Depending on your situation, this will be either Form 2042 or Form 2042 C.

Form 2042 RICI includes the main reductions and tax credits.

If you do not receive a paper return (e.g., first-time declaration, change of address, or family situation), you may download the necessary forms starting from late April or early May via Service-Public.fr or the French tax website.

Some types of income require an additional annex form, also downloadable online.

The most common annex forms are:

  • Form 2044 for rental income

  • Form 2074 for capital gains on securities

  • Form 2047 for foreign income received

Before signing, you must carefully check all the information on the form, correcting or adding details as needed.

You must include supporting documents with your paper return only if they were prepared by you (e.g., a detailed list of real expenses).

However, other supporting documents must be kept for three years in case the administration requests them.

If you filed your return online or via the Impots.gouv app in 2024, you will not receive a pre-filled paper form in 2025.

If you must file a paper return for your 2024 income, you can request a pre-filled form from your local tax office.

Where to Go?

Enter your city or postal code: Example: Sainte-Cécile-les-Vignes or 95200

Note: If you are filing an income tax return for the first time and were not listed on your parents’ returnthe previous year, you must file using a paper form.

What Is the Deadline to Submit Your Income Tax Return?

You must submit your income tax return by Tuesday, May 20, 2025 at 11:59 PM, including for French residents living abroad.

Note: After submission, you may still correct certain information on your return, even after it has been transmitted to the tax authorities.