Expat Tax France: What You Need to Know About Returning and Declaring Income in 2025

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Updated on January 1, 2025 – Legal and Administrative Information Directorate (Prime Minister)

Expat Tax France: 2025 Declaration of 2024 Income
This page is up-to-date as of January 1, 2025. However, the forms, online services, and information documents for the 2025 income declaration of 2024 are not yet available. They will be posted online as soon as they are ready.

Additionally, the 2025 finance bill has not been enacted by January 1, 2025. Law no. 2024-1188 of December 20, 2024, authorizes the government to collect taxes without modifying the tax brackets until the 2025 finance law is passed.

If the 2025 finance law modifies the rules presented on this page, the content will be updated once the law is published in the Official Journal.

Your Situation

You declared income in France for 2023
If you received income in France while living abroad, you declared your 2023 income in 2024. You were under the jurisdiction of the non-resident tax service. You must send your 2025 income declaration for 2024 to the non-resident tax service by spring 2025.

Tax Steps to Take Upon Returning to France

Notify the Tax Authorities
In the year of your return to France, you must promptly inform the non-resident tax service of your new address. Don’t forget to update your bank account information as well. You can do this through your online account using secure messaging.

Manage Your Withholding Tax Rate
Check your withholding tax rate in your online account. If you don’t have a personalized rate, the tax authorities will apply a default rate, which does not account for your specific situation, including family status. This rate is based on your monthly salary and ranges from 0% to 43%.

You can adjust your rate according to your situation through your online account.

Note:
If you don’t update your rate, you may overpay taxes, which will be refunded starting in September 2026 for 2025 income. Conversely, if you owe additional taxes, the balance will be collected accordingly.

What Income Should You Declare Upon Returning to France?

For your 2025 declaration of 2024 income, you must declare:

  • Income from French sources received from January 1, 2024, until your return to France.
  • Income from both French and foreign sources received after your return to France until December 31, 2024.

How to Declare Your Income Upon Returning to France

Income declarations online are mandatory if your primary residence has internet access and you can file online.

Note:
The non-resident tax service will forward your declaration to the tax office at your new home address.

Do You Need to Declare Foreign Accounts Upon Returning to France?

If you are domiciled in France or Monaco, you must declare to the tax administration every year any accounts you opened, held, used (at least once), or closed abroad.

The accounts and assets to declare include:

  • Bank accounts
  • Life insurance or capitalisation contracts
  • Digital assets (e.g., cryptocurrencies, multimedia content)

You are required to declare these accounts whether you are the account holder or have power of attorney. A single declaration is required if you share ownership or power of attorney with your spouse or partner.

For online income declarations, use the unique form n°3916 / 3916 bis for foreign bank accounts, digital assets, and life insurance contracts.

Paper Declaration Warning:
Failure to declare foreign accounts can result in fines of €1,500 per undeclared account. If the account is in a country with no anti-fraud agreement with France, the fine can increase to €10,000 per account.

Deadlines to Meet Upon Returning to France (Expat Tax France)

In the year of your return, you must meet the same deadlines as residents for declaring your income.

  • The 2024 income declaration for 2023 has already ended.
  • The 2025 income declaration for 2024 will begin in April 2025.

Online declarations are mandatory if your main residence has internet access. If you need to file a paper declaration, the same deadlines apply.

Need Assistance with Expat Tax France?
If you need expert help with your expat tax France situation, whether it’s managing your return to France, declaring income, or understanding withholding tax rates, Escec International is here to assist. Our experienced team can guide you through the complexities of expat tax compliance and ensure you meet all necessary deadlines.