Annual Income Tax Return in France: What You Need to Know for 2025

Who Needs to File a Tax Return in France?

You are required to file an income tax return with the French tax authorities if:

  • You reside in France, or

  • Your tax residence is located in France.

🔔 Important:
Even if you live abroad, you must still report your income in France if it originates from French sources.

You are obligated to declare your income even if you had very low or no income at all. This can be beneficial, as it may allow you to:

  • Obtain a non-taxation certificate, which is often required to access social benefits (e.g., housing assistance).

  • Claim tax credits to which you are entitled (e.g., childcare expenses, either at home or in a daycare).

Only one tax return should be filed per household, and it must include the income and deductions for all members of the tax household.

For more detailed information, visit the official Service-Public.fr portal.


How to File Your Income Tax Return in 2025: Annual income tax

If your primary residence is connected to the internet and you are able to file online, you must submit your return electronically.

Failure to file online when required can result in a 0.2% penalty on your tax due, with a minimum fine of €60.

You can declare your 2024 income via your personal space on the official tax website:

🔗 Access your personal tax space here

Before validating your pre-filled return, you must carefully review the data provided and make any necessary corrections or additions.

Keep all supporting documents for three years, in case the tax administration requests them.

Paper filing is allowed only if you live in an area with no mobile or internet access.


Key Deadlines for Filing in 2025

The online income declaration for 2024 opens on April 10, 2025.

🗓️ The deadline to file depends on your place of residence and the method of filing (paper or online).

You can use the official simulator to check your exact deadline.

Online Filing Deadlines by Department

Department NumberFiling Deadline
01 to 19Thursday, May 22, 2025 at 11:59 PM
20 to 54 (incl. 2A and 2B)Wednesday, May 28, 2025 at 11:59 PM
55 to 974/976Thursday, June 5, 2025 at 11:59 PM
Non-residentsThursday, May 22, 2025 at 11:59 PM

🔄 Need to make corrections after filing?
You can still amend certain details on your return even after it has been submitted.


Related Topic: Salary Tax in France – Taxation of Individuals

If you’re also earning salary income in France, check out our comprehensive guide to understand how employment income is taxed, and how it interacts with capital income and other tax obligations.