Income Tax – First-Time Income Declaration in France

If you are 18 years old and no longer attached to your parents’ tax household, you may be required to file your own income tax return under certain conditions. Here’s what you need to know.

Learn more in our full guide: Annual Income Tax Return in France – 2025
Official instructions: First-Time Income Declaration – Service-Public.fr

Who Needs to File a First Income Tax Return?

Your obligation to file a tax return depends on your age as of January 1, 2024.

Born in 1998 or Earlier

Starting at age 25, you are required to file your own tax return independently.

Even if you are not taxable, you should still file a return. Doing so allows you to obtain a non-taxation certificate, which is essential for various administrative procedures and can help you qualify for certain benefits (e.g., student grants based on social criteria).

How to File Your First Tax Return

If you meet the criteria, you will receive a letter from the tax office in April.

This applies if:

• You are 20 years old or older

• You were previously attached to your parents’ tax household

You will need to create your Personal Tax Account (espace particulier) online using the tax ID number and access code provided in the letter.

➡️ Access your personal space

Steps:

• Choose a secure password

• Enter a taxable income reference of €0, if applicable

When Should You File the Tax Return?

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

The deadline depends on whether you file online or by paper form.

You can check the applicable date using the online deadline simulator on the government’s site.

Note: Online filing is mandatory if your main residence has internet access and you are able to declare online.

Online Filing Deadlines by Department

📍 Declare 2024 income online in 2025

If You Must Submit a Paper Tax Return

If you’re required to file a paper return, it must be submitted no later than Tuesday, May 20, 2025, at 23:59, including for French residents living abroad.