Annual Income Tax Return – France

Who must file a tax return?
If you are a resident of France or have your tax domicile in France, you are required to declare your income to the tax authorities.

Even if you live abroad, you must still file a French tax return if your income comes from French sources. This obligation applies regardless of the amount you earn – even if your income is very low or zero.

Filing your return can allow you to:

• Obtain a non-taxation notice, which may be required for certain benefits (e.g., housing assistance).

• Request a refund of any tax credits you are entitled to.
  Example: You may receive a childcare tax credit, whether the care is provided at home or elsewhere.

Only one return is filed per tax household, covering the income and expenses of all members.

How to file your income tax return
If you have internet access at your main residence and are able to use online services, you must submit your return electronically. Failure to do so can result in a 0.2% surcharge on the tax owed, with a minimum penalty of €60.

Your declaration is submitted via your personal online space on the tax website. Before confirming, check all pre-filled information and make any necessary corrections or additions. Keep your login details for at least three years, in case the tax authorities request further information.

Note: If you live in an area without mobile or internet service, you are exempt from online filing and may submit a paper return.

Deadlines
The 2025 income tax return (for 2024 income) is now closed.
The 2026 filing campaign (for 2025 income) will open in April 2026.

Good to know: Even after submission, you can correct certain details of your return within specific time limits set by the tax authorities.