Annual Income Tax Return in France (2025)

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Who Needs to File an annual Income Tax Return?

If you live in France or your primary tax residence is in France, you are legally required to declare your income to the French tax authorities.

Note:
Even if you live abroad, if you earn income from French sources, you must still report those earnings in France.

You must submit your tax return even if your income is minimal or zero. Doing so allows you to:

  • Obtain a non-taxation notice, often required for accessing public assistance such as housing aid

  • Claim refunds for eligible tax credits, including those related to child care expenses at home or in external facilities

Each tax household (foyer fiscal) must file a single income tax return, which includes the earnings and deductible expenses of all members in that household.

How to File Your Annual Income Tax Return

You may file a paper tax return if:

  • You do not have internet access in your primary residence

  • You are unable to file online due to your personal situation

In that case, you will receive a pre-filled paper form by mail around April or May.

Depending on your case, you will need one or more of the following forms:

  • Form 2042 or 2042 C – general income declaration

  • Form 2042 RICI – for declaring tax credits and reductions

  • Form 2044 – for real estate income

  • Form 2074 – for capital gains from investments

  • Form 2047 – for foreign-earned income

If you don’t receive a form (e.g., first-time declaration, change of address or family situation), you can download the required documents starting late April/early May from the official French tax website.

Before signing and sending your declaration, verify all pre-filled information and make corrections or additions as necessary.

Attach supporting documents only if you have created them yourself (e.g., itemized expense lists). Other documents must be kept for three years in case the tax office requests them.

Important:
If you filed your taxes online or via the official mobile app in 2024, you will not receive a paper tax return in 2025. If you still need to declare on paper, you can request a pre-filled form from your local tax office.

When Is the Deadline?

For the 2024 income declaration, the paper return must be submitted no later than Tuesday, May 20, 2025, at 11:59 PM, including for French citizens living abroad.

Good to Know:
After submitting your return, you can still correct certain parts if needed.