Entries by escec

Understanding the Taxe PUMa: Who Pays, How It’s Calculated, and When to Pay

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If you are covered under France’s Universal Health Protection scheme, known as PUMa, you may be subject to it also referred to as the Supplemental Health Contribution (CSM). This article explains in detail what the taxe PUMa is, who needs to pay it, how it’s calculated, and how to handle payment obligations.

What Is the Protection Universelle Maladie (PUMa)?

PUMa (Protection Universelle Maladie) guarantees that anyone residing or working legally and stably in France has access to health coverage. It includes coverage for medical care and maternity expenses.

To explore eligibility criteria or to apply, visit the official health insurance site: ameli.fr.

Depending on your income, you might be liable for a contribution to the French healthcare system through it, also known as the CSM.

What Is the Taxe PUMa (CSM)?

It or Cotisation Subsidiaire Maladie (CSM), is a contribution required from individuals benefiting from PUMa coverage if their income meets certain thresholds.

The tax is based on data provided by the French tax authorities and calculated accordingly.

Who Is Required to Pay the Taxe PUMa?

You are subject to it if you meet all three of the following conditions:

  1. You reside in France on a stable and legal basis, or you work there.

  2. Your earned income in France is below €8,798 for the year 2023 (20% of the PASS – Plafond Annuel de la Sécurité Sociale).

  3. Your capital or investment income falls between €21,996 (50% of the PASS) and €351,936 (8 times the PASS).

Specific Rule for Couples

If both partners in a married or PACSed couple earn less than €8,798 in professional income, then the CSM applies. If either partner earns more than that threshold, neither is liable for the taxe PUMa.

For more details, you can refer to the official URSSAF page:
🔗 Taxe PUMa information on URSSAF

Who Is Exempt from the Taxe PUMa?

You are not required to pay it if you fall under one of these categories:

  • Minor children who do not engage in paid work in France.

  • Religious personnel.

  • Individuals receiving a retirement pension, disability pension, annuity, or unemployment benefits for the year in question.

  • Employees of international organizations located in or outside France (e.g., UNESCO, OECD, UN).

  • Cross-border workers in Switzerland, who contribute via a dedicated health tax for Swiss residents.

Income Considered for Calculating the Taxe PUMa

The taxe PUMa is calculated based on the following types of income:

  • Rental income (revenus fonciers)

  • Investment income (capitaux mobiliers)

  • Capital gains from asset sales

  • Non-professional profits from industrial, commercial, or liberal activities

These revenues are taken into account only if they exceed 25% of the PASS, as defined under Article 1417 IV of the French General Tax Code.

Married, PACSed, or Single? Taxe PUMa Rules for Each Case

Married or PACSed (Joint Tax Filing)

The taxable capital income is divided between both individuals. Each benefits from a deduction equivalent to 50% of the PASS, which reduces the taxable base for the taxe PUMa.

Single, Divorced, or Widowed

All capital income is considered, and the same 50% PASS deduction is applied to the individual’s taxable amount.

Taxe PUMa Rate and Calculation Formula

The taxe PUMa uses a degressive rate, starting at 6.5% and decreasing as earned income approaches €8,798 (20% of the PASS). If this threshold is met, the taxe PUMa becomes zero.

Formula:

CSM = 6.5% × (A – 0.5 × PASS) × [1 – R ÷ (0.2 × PASS)]

Where:

  • A = capital income base (maxed at 8 × PASS)

  • PASS = Plafond Annuel de la Sécurité Sociale

  • R = earned income from professional activity in France

This formula ensures that the more professional income you earn, the lower your taxe PUMa obligation will be.

When Is the Taxe PUMa Due?

The contribution is assessed in the fourth quarter of the year, using income information from your previous tax return.

  • A payment notice is sent toward the end of the year.

  • You have 30 days after receiving it to pay.

Late Payment Penalties:

  • 5% surcharge for late or partial payments.

  • An additional 0.4% per month penalty applies after the due date.

You can request a grace period or penalty waiver through your online account. Select “Request for cancellation of penalties and/or surcharges” and clearly explain your reason for the delay. The waiver may be full, partial, or rejected, depending on your case.

Need help understanding your French tax obligations? 👉 Check out our full guide here:
🔗 Understanding Tax Identification Numbers in France

How to Pay the Taxe PUMa?

The preferred method is online payment through your PUMa portal, which provides a secure and traceable method.

Alternatively, you can pay by:

  • Cheque

  • Bank transfer

For optimal follow-up and processing, online payment remains the most efficient choice.


    Ask your question:

    Tax ID France: Understanding Identification Numbers in France

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    Whether you’re working, studying, or launching a business in France, you’ll need several official identification numbers to access public services and comply with legal requirements. This guide explores the essentials of the tax ID France, social security number, and business identifiers—plus how to apply for them.

    📌 Internal Resource: Learn more about legal identifiers like DINR in France at ESCEC International

    🔗 External Resource: For more detailed guidance, check out Expatica’s article on TIN France

    Key ID Numbers in France

    If you’re moving to France for an extended stay, here are the core identification numbers you’ll need for daily life, including your tax ID France:

    • National registration number (NIR) – Known as the numéro de sécu, this social security number is crucial for accessing healthcare and benefits.

    • Tax Identification Number (TIN) – Also called the numéro fiscal or NIF, it is essential for anyone with tax obligations in France.

    • SIREN/SIRET – Business registration numbers needed if you’re self-employed, launching a startup, or registering as a freelancer.

    The French Social Security Number (NIR)

    This 13-digit number, formally the Numéro d’Inscription au Répertoire (NIR), is typically referred to as the numéro de sécurité sociale. Encoded within are your gender, birth date, and location of birth. The number appears on your Carte Vitale, used for accessing France’s public healthcare system.

    Uses of the NIR:

    • Social benefit claims (CAF, Pôle emploi, MDPH)

    • Health insurance services via CPAM

    • Employee registration and contribution tracking

    • Family benefits, pensions, and workplace accident insurance

    💡 Without a social security number, you cannot legally work or benefit from France’s healthcare system.

    Who Needs a French National Registration Number?

    Anyone residing in France for more than 90 days can apply. Children don’t require their own number—they’re registered under a parent’s social security number, which can be managed online via the Ameli account.

    How to Apply for a Social Security Number in France

    For Employees:
    Your employer will submit the application. You’ll need valid ID, proof of long-term stay (e.g., visa), and possibly a translated birth certificate.

    For the Self-Employed:
    Reach out to your local Caisse Primaire d’Assurance Maladie (CPAM) or relevant agency such as URSSAF.

    For Students:
    Apply via your university’s health insurance partner or directly at your CPAM. EU students can register using their European Health Insurance Card.

    For Retirees and Non-Workers:
    You still have healthcare rights. Contact CPAM or the Caisse Nationale d’Assurance Vieillesse (CNAV) for guidance.

    Tax ID France: The French Tax Identification Number (TIN)

    If you earn income in France, the tax ID France—formally the Numéro d’Identification Fiscale (NIF)—is required. It’s a 13-digit code used by the French tax authority (Direction générale des finances publiques) to track tax obligations.

    Why It’s Important:

    • File income and property taxes

    • Access online tax portal (impots.gouv.fr)

    • Manage tax returns and liabilities

    • Obtain accurate tax calculations

    Though not mandatory for non-taxpayers, having a TIN in France simplifies many official procedures and ensures compliance.

    What the Tax Office Knows About You

    Once you declare taxes, the French government will hold a profile including your:

    • Salary and employer details

    • Property ownership and rental income

    • Banking information (France and abroad)

    • Family structure and benefits

    • Other declared income and assets

    When and How to Use Your French TIN

    You won’t need a TIN to open a bank account or buy property, but it’s required for anything involving taxes. This includes income tax, property tax, and accessing your digital tax account.

    With a tax ID France, you can log in at impots.gouv.fr and manage all tax affairs from your private dashboard.

    Who Needs a Tax ID in France?

    Any individual or organization with taxable income in France must get a TIN. While it’s not illegal to live in France without one, you won’t be able to declare income or settle tax bills—potentially causing legal or financial issues.

    How to Get a Tax ID in France

    Most people receive their TIN automatically after their first tax return. It appears on your tax assessment letter (avis d’imposition). If you want to get it beforehand:

    1. Visit impots.gouv.fr

    2. Go to Votre espace particulier

    3. Click Vous n’avez pas encore de numéro fiscal ?

    4. Follow the guided steps

    Alternatively, visit your local Centre des Impôts to apply in person or recover a lost tax number.

    Business ID Numbers in France

    If you’re setting up a business or registering as a freelancer, you’ll be assigned:

    • SIREN – A 9-digit code that identifies your business as a legal entity

    • SIRET – A 14-digit code that includes the SIREN and a 5-digit location code (NIC) for your operating address

    These must be listed on invoices, contracts, and all official documents. The SIRET will change if your business moves, but your SIREN stays the same.

    Resources to Help You Get Started

    • Ameli.fr – Apply for a social security number or manage your Carte Vitale

    • Impots.gouv.fr – Submit tax returns and retrieve your TIN

    • Service-public.fr – Access official forms and administrative procedures

    • Local CPAM or URSSAF – Get personal assistance for registration or self-employment

    Non-Residents of France: A Complete Guide to Tax Residency and Obligations

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    Important Reminder:
    If you live outside of France, always check with the tax authority in your country of residence to ensure you meet any local filing or payment obligations—even if you are paying taxes in France.

    Depending on the tax treaty between France and your country of residence, you may need to report certain types of income or interest in both countries. You can find more information on applicable tax treaties on the French tax administration’s website: Tax treaties on impots.gouv.fr.

    Understanding Your Tax Residency Status in France: DINR france

    Tax residency is assessed individually for each member of a household. If you’re married or in a civil partnership, it is possible for one partner to be considered a French tax resident while the other is not.
    Even after relocating abroad, you may still be considered a French tax resident if you receive income from French sources.

    How Tax Residency Is Determined

    International Tax Treaties Take Priority

    International tax treaties are the primary determinant for your residency status for tax purposes. These treaties override national laws and can differ from one agreement to another. If no tax treaty exists between the two countries, national tax laws will apply.

    Under French Tax Law

    Under French tax law, you are considered a French tax resident if at least one of the following conditions applies:

    • Household in France: Your household (spouse, civil partner, or children) remains in France—even if you live abroad for most of the year for professional reasons. If you don’t have a household, your tax residency is defined by where you primarily live.

    • Professional Activity in France: You are engaged in a professional activity in France, whether as an employee or self-employed, unless this activity is deemed secondary.

    • Economic Interests Centered in France: France is the location of your main investments, your place of business, or the primary source of your income.

    For more details, refer to the Bulletin Officiel des Impôts (BOI-IR-CHAMP-10) for guidance on tax residency criteria.

    If you are considered a tax resident of multiple countries due to conflicting national laws, refer to the relevant tax treaty to determine your primary residence for tax purposes.

    Tax Obligations for Non-Residents of France

    As a non-resident of France, your tax obligations are generally limited to income sourced within France that is taxable under applicable tax treaties.

    French-source income includes:

    • Rental income

    • Dividends

    • Salaried or self-employed income earned in France

    • Capital gains

    • Pensions from French payers

    For assistance with French tax procedures, 36 factsheets are available on impots.gouv.fr, detailing the main income types to be declared by country. Access them through:
    impots.gouv.fr → International > An individual > “I am not a resident of France but I have interests in France”

    You can also consult the official page for non-residents of France on impots.gouv.fr for more details on filing obligations.

    Special Case: Tax Treatment for Employees of the French Public Sector

    If you are employed by the French government, a local authority, or a public hospital while residing abroad, specific tax rules apply. For more information on this scenario, visit the relevant page on impots.gouv.fr.

    Mixed Residency Couples and Their Tax Obligations

    Tax residency in France is determined for each individual, even within couples. If one partner lives in France and the other abroad, you are considered a “mixed-residency couple.” Depending on your marital property regime and residency status, different rules apply:

    If Both Partners Are French Tax Residents

    You must report all income—regardless of where it’s sourced, including salaries earned abroad. You’ll file your income tax return with the tax office responsible for your household’s address in France.

    If One Partner Is a French Resident and the Other Is Not (Based on a Tax Treaty)

    If you are under a joint property regime, you must report the following:

    • All income of the French-resident partner, including income from children or dependents residing in France for tax purposes

    • The French-source income of the non-resident partner, if the tax treaty grants France the right to tax this income

    Note: Foreign-source income of the non-resident is excluded from the tax base and will not be considered in the “effective tax rate” rule. However, non-resident members of the household are included when applying income splitting rules (quotient familial).

    If You Are Under a Separation-of-Property Regime and Live Separately: DINR France

    Each partner must file an individual income tax return:

    • The resident partner files with the local tax office

    • The non-resident partner files with the DINR France (Individual Tax Department for Non-Residents)

    Each will receive a separate tax notice, based on their residency status.

    After Moving Abroad: Filing Obligations for Non-Residents

    In the year following your move from France, the non-resident spouse or civil partner must:

    • File an income tax return with the tax office for their former French residence

    • Indicate whether they continue to receive income from French sources, which is taxable under the relevant tax treaty

    If you’re a non-resident, your file will be transferred to the DINR France, and all further communication will occur through this department.

    Need Help with French Tax Obligations?

    Navigating international tax rules can be complicated. ESCEC International is here to support individuals living abroad or those with cross-border income. For personalized advice and assistance, check out this guide on the merged tax and social declaration for healthcare professionals.

    Declaration Impot PAMC: Everything You Need to Know About the Merged Tax and Social Declaration for Healthcare Professionals

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    Since 2021, self-employed individuals under the non-salaried worker regime (TNS), including PAMC (Praticiens et Auxiliaires Médicaux Conventionnés – Conventioned Practitioners and Medical Auxiliaries), benefit from a simplified reporting process. The former Social Declaration for Self-Employed Workers (DSI) has been eliminated, with its components integrated into the annual income tax return. This change directly affects how healthcare professionals handle their declaration impot PAMC.

    A Single Declaration for Your Income and Contributions

    Self-employed professionals now submit a single tax return to the tax authorities (DGFiP), which is then automatically transmitted to the URSSAF and health insurance bodies. This single declaration includes both fiscal and socialinformation.

    This integration aims to reduce the administrative burden and avoid discrepancies between the tax and social security systems. It is particularly beneficial for PAMC professionals, whose income data is now streamlined into one centralized process.

    When and Where to File Your Declaration Impot PAMC

    The income and social contributions declaration must be completed annually, typically between April and June, via the tax authority’s online portal: impots.gouv.fr. The form used is the 2042 and its 2042-PRO complement, specifically for self-employed professionals.

    This declaration serves as a base for:

    • Calculating your income tax

    • Determining your social security contributions (URSSAF)

    • Informing health insurance funds

    To ensure accuracy, it’s essential to correctly report all professional income, including any income derived from private practices or additional medical acts.

    Specific Considerations for PAMC Professionals

    As a PAMC, you are subject to a mixed contribution system:

    • Part of your income is subject to URSSAF contributions

    • Another portion is managed by the CARMF (Caisse Autonome de Retraite des Médecins de France) or similar professional retirement fund

    This makes the declaration impot PAMC slightly more complex than for other self-employed individuals. Fortunately, the merged declaration process ensures all relevant bodies receive the same data, reducing errors and duplicated reporting.

    For official reference, PAMC professionals can consult the dedicated income tax brochure section prepared by the French tax authority.

    Advantages of the Merged Declaration System

    The unified declaration offers several benefits for PAMC professionals:

    • Time-saving: no need to file separate tax and social declarations

    • Accuracy: data consistency between tax and social security agencies

    • Transparency: clearer overview of tax liabilities and contribution calculations

    This reform is part of France’s broader digital transition in public services. For more details about filing in 2024, see this in-depth guide: Everything You Need to Know About the Declaration 2024 in France.

    What Happens After You File?

    Once the declaration impot PAMC is submitted, here’s what happens:

    1. The DGFiP processes your income tax return

    2. The URSSAF retrieves your reported income to calculate social contributions

    3. If necessary, your health insurance fund adjusts your rights based on the income level

    You will receive a tax notice from the DGFiP and a contribution schedule from URSSAF based on the declared income.

    Conclusion: Simplifying the Declaration Impot PAMC

    By merging tax and social declarations, the French government has significantly simplified the obligations for PAMC professionals. While the system still requires attention to detail, especially for income segmentation, it ultimately reduces administrative workload and improves coordination between public institutions.

    Understanding the nuances of the declaration impot PAMC is crucial to staying compliant and optimizing both your tax situation and social security coverage.

    Everything You Need to Know About the “Déclaration 2024” in France

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    The French tax system has become more streamlined since the introduction of prélèvement à la source (withholding tax), but the income tax return (“déclaration 2024”) remains a crucial annual step. Whether you’re new to the French tax system or have been filing for years, this article gives you a clear understanding of how the declaration works, what’s new for 2025, how payment works when there’s tax left to pay, and what to do if you qualify for automatic declaration.

    Understanding the Role of the “Déclaration 2024” with Withholding Tax

    Even though income tax is now collected at source, you must still declare your income every spring via the annual income tax return. This allows the tax authorities to:

    • Recalculate your actual income tax based on your full situation;

    • Refund any excess tax already paid;

    • Determine if there is any remaining tax due, known as the “solde à payer”;

    • Adjust your personalized withholding tax rate starting in September 2025;

    • Apply any deductions or tax credits you’re entitled to.

    Your tax return (déclaration 2024) therefore remains mandatory, even if your only income comes from a French salary or pension that was already taxed at source.

    How the Remaining Tax (Solde à Payer) Will Be Collected in 2025

    After processing your 2024 declaration, the French tax office calculates whether you’ve:

    • Already paid enough via the withholding tax, in which case you may get a refund;

    • Or still owe additional tax, resulting in a solde à payer.

    Here’s how the payment will work:

    • If the amount due is €300 or less, it will be debited in one installment in September 2025.

    • If it’s more than €300, it will be split into 4 automatic monthly payments (September, October, November, and December 2025).

    Important: You must provide your bank account details (RIB) to the tax authorities by the end of August 2025 to ensure timely collection. Without this, the tax office may not be able to debit your account.

    Can’t Pay? Request a Payment Plan for the Solde à Payer

    If you’re going through a difficult time (e.g. loss of job, health problems, divorce, or the death of a loved one), you can ask for a payment deferral or installment plan. Here’s how:

    • Before the payment deadline, send a written request explaining your situation to your local tax office (Service des impôts des particuliers).

    • Include all relevant supporting documents (medical reports, termination letters, etc.).

    While approval is not guaranteed, the French tax office may show leniency in cases of genuine hardship.

    Are You Eligible for the Automatic Declaration in 2024?

    Introduced in 2020, automatic declaration is designed to simplify the process for taxpayers whose situations don’t change year to year.

    You are eligible for the 2024 automatic declaration if all the following apply:

    • In 2024, your only income was from sources already pre-filled on your return (e.g., salary, pension, unemployment, interest);

    • You did not make any changes to your 2023 return;

    • You did not report any new deductions, expenses, or dependents.

    If you qualify:

    • You’ll receive a notification by email (if you declared online last year) or a paper document by post (if you used the paper form).

    • If everything looks correct, you don’t need to do anything. Your declaration will be automatically validated.

    However, if your circumstances have changed (new job, new address, marriage, dependents, or investment income), you must modify the pre-filled return online or submit a new paper declaration.

    You can learn more about how to access your personal tax account, including how to check your eligibility and declaration status, in our dedicated guide:
    👉 Do I Have a Tax ID? A Complete Guide to Accessing Your Personal Tax Account

    Key 2025 Tax Deadlines for Your Déclaration 2024

    Each year, the French government sets different deadlines based on your department of residence. For 2025, the expected deadlines are:

    • Online declaration:

      • Departments 01 to 19: until 22 May 2025;

      • Departments 20 to 54: until 28 May 2025;

      • Departments 55 and over: until 5 June 2025.

    • Paper declaration: expected deadline is 20 May 2025.

    Be sure to check the official government site for the most up-to-date deadlines:
    🔗 impots.gouv.fr – How to Declare Your Income

    Need Help With Your Déclaration 2024?

    Whether you’re confused about your withholding rate, wondering if you’re eligible for the automatic declaration, or unsure how much you’ll owe, there’s help available.

    You can reach out to your local Centre des Finances Publiques, consult your personal tax account online, or work with a specialist in French taxation to make sure everything is submitted correctly.

    If needed, we can also help you:

    • Simulate your 2025 tax based on 2024 income;

    • Check whether you’re eligible for automatic declaration;

    • Draft a payment plan request if you’re facing hardship.

    Final Thoughts: Don’t Skip Your Déclaration 2024

    Even with prélèvement à la source, the déclaration 2024 is still essential to ensure your tax situation is accurate and up to date. Whether you benefit from automatic filing or not, double-checking your return could lead to a refund — or at least avoid a surprise bill later.

    Stay proactive, meet the deadlines, and don’t hesitate to seek help if you need it!

    French Company: Do I Have a Tax ID? A Complete Guide to Accessing Your Personal Tax Account

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    To manage taxes in France—especially if you’re connected to a French company or are a resident/non-resident—it’s essential to understand whether you have a tax ID and how to access your personal tax account. This guide covers everything you need to know, from finding your tax ID to troubleshooting login errors on the official government site.

    For further insights on international taxation, you might also be interested in this tax treaty guide between the U.S. and France, especially if you are a non-resident working with or through a French company.

    Why You Need to Log In to Your Personal Tax Account

    Your personal account on impots.gouv.fr stores private tax information, so it is protected for confidentiality. Whether you are an employee of a French company, a freelancer, or a foreign resident, your personal account is necessary to:

    • File and pay taxes

    • View your tax notices

    • Track your personal tax situation

    Every member of a household can log in individually with their tax number, making it possible for each to manage the household’s tax responsibilities.

    Finding Your Log-In Information

    Your Tax Number

    If you’re wondering, “I work with a French company—do I have a tax ID?”, your tax number is the answer. It’s a 13-digit identifier found on:

    • The first page of your latest income tax return

    • Any official tax notices, such as income or local taxes

    If you’ve already created an account but lost this number, click “Où trouver votre numéro fiscal ?” on the impots.gouv.fr website and follow the instructions to receive it by email.

    🔐 Tip: Keep this number safe. You’ll need it each time you log in.

    Your Online Access Number

    This number is also located on the first page of your latest income tax return. You might also find it:

    • If you are 20+ and filing for the first time after being listed under your parents’ tax household

    • On your spouse’s online tax return (if they already created an account)

    This number changes yearly—always use the latest one.

    Your Base Taxable Income

    This figure appears:

    • On the cover page of your most recent income tax assessment (under “Vos références”)

    • Or in the “Renseignements complémentaires” section of your tax notice

    If you were declared under your parents’ household, simply enter “0” in this field.

    How to Create Your Personal Tax Account

    If You Are Liable for Income Tax or an Adult in a Tax Household

    You can create your account using:

    • Your tax number

    • Your online access number

    • Your base taxable income

    Alternatively, log in via FranceConnect, using an existing account with AMELI, MobileConnect et moi, La Poste, or MSA.

    Once you enter your email and choose a password, you’ll receive a confirmation email. Click the link within 24 hours to finalize the account setup.

    If You Have a Tax Number but Don’t Pay Income Tax

    Use FranceConnect to log in, or confirm your identity by:

    • Visiting your local tax office in person

    • Filling out the online contact form on the site

    After your identity is verified, you’ll receive instructions by email to complete your account setup using your tax number and date of birth.

    If You Don’t Have a Tax Number

    If you’re connected to a French company and still wondering “Do I have a tax ID?”, you may not yet be registered in the tax system.

    To get started:

    1. Visit the local tax office or submit the contact form to verify your identity

    2. Wait for the confirmation email

    3. Create your personal space by entering your tax number, date of birth, email, and password

    4. Confirm your registration by clicking the activation link within 24 hours

    Updating Your Email or Password

    To update your login credentials:

    1. Log in with your current details

    2. Go to “Mon profil”

    3. Change your email, password, phone number, or communication preferences

    You’ll get a confirmation email if you change your email address.

    Troubleshooting Login Issues

    Incorrect Login Details

    Error message: “You have entered an unknown tax number”

    • Double-check your tax number

    • Contact your local tax office if the issue persists

    Identity Verification Required

    Error message: “To create your personal account, you must provide proof of your identity”

    • Use FranceConnect if you have an account with a partner

    • Otherwise, confirm your identity online or at your tax office

    After verification, you’ll receive an email with instructions to create your account.

    Access Denied or Account Not Working

    Error message: “You cannot access your personal account or use the online services”

    • Your tax number may have been deactivated

    • Contact your tax office to obtain a new number

    • Follow the standard account creation process with your new number

    Accessing Your Account on a Smartphone

    You can also access your tax information by downloading the impots.gouv app from the App Store or Google Play.

    How to Use FranceConnect to Log In

    FranceConnect simplifies access to many public services in France. With a single account from one of the partners, you can access impots.gouv.fr and other administrative platforms.

    How to Log In via FranceConnect:

    1. Click the FranceConnect icon on the login page

    2. Select a partner (AMELI, MSA, La Poste, etc.)

    3. Enter your partner credentials

    4. You’ll be redirected to impots.gouv.fr, securely logged in

    If it’s your first time, you’ll still need to enter your email and create a password to activate your personal space.

    What to Do If FranceConnect Fails

    If you see the message:
    “You cannot currently log in using FranceConnect. Please contact FranceConnect support for further information.”

    It means:

    • Your personal data with the DGFiP is incomplete, or

    • You don’t have a tax number yet

    To resolve this:

    • Contact your local tax office

    • Or follow the procedure under the section “If You Don’t Have a Tax Number”

    For FranceConnect technical support, email: support.usagers@franceconnect.gouv.fr

    By following this guide, whether you’re a resident, a foreign worker, or asking “French company: do I have a tax ID?”, you’ll understand how to navigate the French tax system and access your personal space securely.

    Want to learn more about international tax rules? Visit our article on the France-US tax treaty and non-residents.

    For official instructions and updates, refer to the impots.gouv.fr personal account portal.

    Tax Treaty Between US and France: What Non-Residents Should Know

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    Understanding Tax Residency in France

    In France, tax residency is determined by national rules or international agreements and cannot be chosen voluntarily. Whether you’re a U.S. citizen or resident working in France temporarily, your tax obligations depend on where you are officially considered a resident for tax purposes.

    For an in-depth explanation of how France determines tax residency, check the Determination of Tax Residency fact sheet.

    Tax Obligations Under the Tax Treaty Between US and France

    The tax treaty between the US and France is designed to prevent double taxation and ensure fair tax treatment for individuals and businesses operating between the two countries. If you are considered a non-resident in France under this treaty, you are typically taxed only on income sourced in France.

    For example, income earned through work physically performed in France is taxable there—even for U.S. tax residents—unless the treaty provides an exemption.

    How Tax Is Withheld for Non-Residents

    In the absence of specific treaty provisions, income such as salaries paid to non-residents is subject to withholding tax at source in France. This means that tax is deducted directly from your income before it is paid out.

    However, under the US-France tax treaty, you may be eligible for tax credits or exemptions in the U.S. for taxes already paid in France, helping you avoid double taxation.

    Tax Relief for Short-Term U.S. Assignments in France

    Many tax treaties, including the one between the US and France, provide exemptions for temporary assignments. If the following conditions are met, your income may not be taxable in France:

    • You are present in France for less than 183 days in any 12-month period.

    • Your salary is paid by or on behalf of an employer not established in France.

    • Your remuneration is not borne by a French permanent establishment of your employer.

    This provision is particularly useful for expatriates and short-term contractors.

    Withholding Tax Rates for Non-Residents in France (2023, based on 2022 Income)

    Mainland France

    Monthly Income Range Tax Rate
    Up to €1,269 0%
    €1,269 to €3,681 12%
    Over €3,681 20%

    Overseas Departments and Regions

    (Martinique, Guadeloupe, La Réunion, Mayotte, French Guiana)

    Monthly Income Range Tax Rate
    Up to €1,269 0%
    €1,269 to €3,681 8%
    Over €3,681 12%

    Source: impots.gouv.fr

    Further Information and Resources

    For more detailed guidance on how to manage your taxes as a non-resident in France, we recommend reading our full article on Taxation Return in France: Everything You Need to Know.

    External Resources

    You can also visit the official French government tax website for non-residents for the latest updates and legal guidelines.

    Taxation Return in France: Everything You Need to Know

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    If you’ve just arrived in France and are wondering how to handle the French tax system, this guide will help you understand how to navigate your taxation return, whether you’re a resident or have income from French sources.

    What Is a Taxation Return?

    A taxation return is a form used to declare the income received by an individual in the previous year. This includes:

    • Personal details such as family situation

    • Number of dependents

    • Any other financial elements impacting your tax situation

    This declaration enables the French tax authorities to assess how much tax you owe or whether you are exempt. If your income exceeds a certain threshold, you’ll receive an official tax notice stating the amount due. If you’re not liable to pay, you’ll receive an exemption statement.

    You may also be asked to provide your taxation return as part of certain administrative procedures in France.

    👉 For help setting up your tax account in France, check our internal guide: How to Set Up Your French Tax Account Using Your Tax Identifying Number (France)

    One Taxation Return Per Household

    In France, tax is calculated based on household income. Therefore, only one taxation return needs to be completed per household. This includes:

    • The taxpayer

    • Their spouse or civil partner (if married or in a PACS)

    • Their dependents

    Married or PACSed couples can also choose to file separate tax returns if they prefer.

    Declaring Taxes for the First Time

    If you’re new to France, you must file a paper tax return for your first year. From the following year, you’ll be able to file online once you receive your login credentials for your personal account at impots.gouv.fr.

    The main form used for household tax declarations is Cerfa no. 2042, which is updated annually to reflect new laws in the French Government Budget Act.

    Additional Tax Forms

    You may need to include supplementary forms, depending on your income sources:

    • 2042-C: Supplementary income declaration

    • 2042-C-PRO: For self-employed income

    • 2042-RICI: For claiming tax credits or relief

    All forms must be signed and dated.

    Taxation Return Deadlines in France

    Each year, tax declarations must be filed between mid-April and late May, or early June for online filings. The exact deadline for online returns depends on your place of residence.

    Tax notices are sent during the second half of the year.

    It’s important to remember that even though France uses a withholding tax system (where tax is collected at the source), this does not exempt you from filing an annual taxation return.

    Automatic Taxation Return in 2025

    In certain cases, you may be eligible for automatic declaration. This applies if:

    • You were only taxed on income already pre-filled by the tax authorities in 2024

    • You reported no changes in your situation in 2024

    However, you may still benefit from automatic reporting if you declared one of the following changes:

    • Birth

    • Adoption

    • Custody of a minor child

    If you are eligible, you will receive a spring notification showing the income data withheld by the tax office. You are responsible for checking the accuracy of this information.

    What to Verify in Your Automatic Return

    Make sure to review the following details:

    • Family status

    • Income (salary, pension, investment income)

    • Home employment expenses declared through Cesu or Pajemploi

    The automatic reporting system works for both online and paper submissions.

    To access your online return:

    1. Go to impots.gouv.fr

    2. Log in to your personal space

    3. Click on “Verify my return data”

    You can also verify your declaration through the Impots.gouv mobile app.

    More Information on the French Taxation Return

    To dive deeper into the official process and legal framework, visit this external resource:
    👉 The Tax Return – Welcome to France

    How to Set Up Your French Tax Account Using Your Tax Identifying Number France

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    Are you a non-resident looking to manage your French taxes online? With your tax identifying number France, you can create a personal account on the French tax portal and access a wide range of services. This guide walks you through the full process.

    Why the Tax Identifying Number France Is Important

    It is a unique 13-digit number assigned to each taxpayer. It allows both residents and non-residents to access their personal space on impots.gouv.fr, where they can manage their tax affairs, submit returns, and view payment records.

    Every member of a tax household has a unique login based on their individual tax number. Even if you’re not a resident in France, this number is key to managing your taxes efficiently.

    Who Can Create an Account with a Tax Identifying Number France?

    If you are a non-resident but are taxable in France, or you are an adult included in a French tax household, you are eligible to set up your personal tax account. You will need the following information, all of which can be found on your official tax documents:

    1. What is it ?

    This is your unique 13-digit tax ID. It’s located at the top of your latest income tax return or any other official tax document, such as an assessment notice.

    2. Online Access Code

    Found on the first page of your most recent income tax return, this code changes each year. Use the code from the latest return you received.

    3. Reference Taxable Income

    This figure appears in the “Vos références” section of your latest income tax notice. If it’s not displayed there, check the “Informations complémentaires” section of the notice.

    These three elements are essential to register your personal account online and link it to your tax identifying number France.

    Can You Set Up an Account Without a Tax Return?

    If you do not have access to the documents listed above, you may still qualify to request a personal account. This applies if:

    • You have income from French sources subject to withholding;

    • Or you already have a tax identifying number France but are not liable for income tax (e.g., you pay property tax or residence tax on a second home).

    To proceed, complete the official request form available on the government website:
    👉 I am a non-resident and I have an identifier – how can I set up a personal account?

    You will need to provide the following:

    • Your civil status;

    • Your overseas mailing address;

    • A scanned copy of valid identification.

    Once your information is verified, you will receive an email invitation to create your account using your tax identifying number France and date of birth.

    Step-by-Step: Finalizing Your French Tax Account

    To activate your account:

    1. Go to the login page on impots.gouv.fr.

    2. Enter your tax identifying number France and your birth date.

    3. Create a secure password and confirm your email address.

    4. Click the confirmation link sent to your inbox within 8 hours to validate your account.

    Your chosen password will be required for future logins. To enhance account security, you can add your mobile phone number. If you forget your tax identifying number France or password, you can easily recover access via SMS.

    What If You’re Declaring Income for the First Time?

    If this is your first time declaring income or assets in France, the online setup is not available. Instead, you must submit a paper tax return by mail. Forms can be downloaded using the search feature on impots.gouv.fr.

    Want to understand how income and withholding taxes work in France? Check out this article:
    👉 Understanding Taxes and Withholdings in France – The Withholding Tax (PAS)

    Still Need Help?

    For more details on how to create your French personal tax account as a non-resident, refer to the official government FAQ:
    👉 I am a non-resident and I have an identifier – how can I set up a personal account?

    The tax identifying number France is your key to accessing all relevant French tax services, wherever you are in the world.

    Understanding Taxes and Withholdings in France: The Withholding Tax (PAS)

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    What Is the Withholding Tax (PAS)?

    Since January 1, 2019, France has modernized its income tax system by introducing the withholding tax, known locally as prélèvement à la source (PAS). This system allows income tax to be collected at the same time income is earned, improving the efficiency and accuracy of taxes and withholdings.

    Employers are now responsible for directly deducting the appropriate tax amount from employee salaries based on a rate provided by the French tax authority. The tax amount is clearly displayed on monthly payslips, helping individuals better understand how much tax they pay in real time.

    For a full overview of current tax brackets and rules, including dividend taxes, check our guide on France’s 2025 tax brackets and rates.

    Who Must Comply with Withholding Tax in France?

    The PAS system applies to individuals who are French tax residents—that is, their main residence or center of economic interest is located in France.

    Foreign employees who do not qualify as French tax residents are not subject to this system. However, if they receive income from French sources and no tax treaty says otherwise, a deduction at source still applies under France’s standard tax framework for non-residents.

    For further details on how withholding tax works for newcomers and expatriates, visit the official Welcome to France PAS information page.

    How Is the Tax Rate Calculated?

    Withholding tax rates are calculated based on the most recent tax return filed in France. This ensures that taxes and withholdings reflect the taxpayer’s actual income level.

    Couples—either married or in a civil partnership—can select between:

    • A shared tax rate, which combines both partners’ incomes, or

    • Individualized rates, calculated separately for each partner.

    Taxpayers may also request a rate adjustment if their financial situation changes (e.g., job loss, income increase). Adjustments can be submitted through the official tax website: impots.gouv.fr.

    Once approved, the updated rate is passed to the employer and must be applied within two months.

    Special Case: New Arrivals in France

    People moving to France who haven’t filed a French tax return are initially assigned a neutral withholding rate. This default rate doesn’t consider personal factors like family status, dependents, or tax-deductible expenses.

    The neutral rate also applies to individuals returning to France after more than three years abroad. It’s based on a standard income scale and varies by region:

    • Mainland France

    • Guadeloupe, Martinique, and Réunion

    • French Guiana and Mayotte

    Because this rate can be inaccurate, especially during a transition year, new residents can apply for a personalized tax rate by submitting Form 2043 in paper format to their local personal income tax office.

    Self-Employed and Business Owners

    Independent workers and entrepreneurs are taxed differently under the PAS system. Instead of monthly deductions, they make advance tax payments—either monthly or quarterly—based on their most recent declared income.

    New business owners can choose between:

    • Estimating income and paying their first installment at startup, or

    • Waiting until the following September to start payments.

    This system ensures that taxes and withholdings stay aligned with actual earnings, making it fairer for those whose income varies.

    Tax Benefits for Overseas French Territories

    Companies operating in French overseas regions—like Guadeloupe, Martinique, Réunion, French Guiana, and Mayotte—enjoy additional advantages related to taxes and withholdings:

    • Increased tax credits for R&D and innovation

    • Social charge exemptions

    • Income tax relief for company directors:

      • 30% (up to €2,450) in Guadeloupe, Martinique, Réunion

      • 40% (up to €4,050) in Guiana, Mayotte

    There are also tax incentives for productive investments and deductions specifically tailored for economic development in these territories.

    Final Thoughts on Taxes and Withholdings in France

    The withholding tax (PAS) has streamlined how France manages income tax, aligning it more closely with modern work patterns and financial realities. Whether you’re an employee, a freelancer, a newcomer, or an overseas investor, understanding taxes and withholdings in France is crucial for staying compliant and optimizing your finances.

    If you need more information about income tax, dividends, or residency-related taxation in France, make sure to explore our full 2025 tax breakdown here.