Income Tax for French Citizens Moving Abroad for Work or Living

/in /by

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

Income Tax: 2025 Declaration for 2024 Income

This page was last updated on February 16, 2025.

Currently, the forms, online services, and informational documents for the 2025 tax declaration (covering 2024 income) are not yet available. They will be published as soon as they are ready.

Are you moving abroad for work or residency and wondering about your tax obligations in France? Your tax liability depends on your fiscal residency status, which is determined by the tax authorities based on your individual situation.

  • If your fiscal residence is outside France, you are typically taxed only on income earned from French sources.
  • If your fiscal residence remains in France, you are subject to taxation on your worldwide income.

To confirm your tax residency status, check with your local tax office.

How to Determine Your Tax Residency

If You Are Still in France

You can contact your local tax office for assistance.

  • Where to inquire?
  • Enter your city or postal code (e.g., Sainte-Cécile-les-Vignes or 95200).
  • You can also access your account online:
    • Taxes: Log in to Your Personal Tax Account

Tax Obligations for Residents Abroad

If Your Tax Home Is Outside France

If you are classified as a non-resident for tax purposes, different procedures apply for the year of your departure and the following years.

To understand the impact of any tax treaties between France and your new country of residence, consult the Non-Resident Tax Office.

Contact Information:

  • Non-Resident Tax Service
  • By Phone: +33 (0) 1 72 95 20 42 (Monday to Friday, 9 AM – 4 PM)
  • By Secure Message: Available via your personal tax account
  • By Mail:
    • 10 rue du Centre
    • TSA 10010
    • 93465 Noisy-Le-Grand Cedex

Even if you continue paying taxes in France, check with the tax authorities in your new country of residence to understand your obligations regarding income declaration and taxation.

Tax Procedures for the Year of Departure

In April or May of the year you leave, you must declare the income earned in the previous year while you were still living in France.

The declaration process remains the same.

  • Inform your tax office of your new foreign address via your online tax account (secure messaging).
  • Online tax filing is mandatory if your primary residence has internet access and you can file online.

If you must file a paper tax return:

  • Use Form 2042 to declare income earned before leaving France.
  • Send the completed form to the tax office that managed your account before your departure.

Where to send it?

  • Contact your tax office (treasury, tax service, etc.).
  • Ensure you update your new foreign address in the designated section.

Tax Procedures for the Year After Your Departure

In April or May of the year following your departure, you must declare the following:

  • Income from both French and foreign sources earned from January 1st until the date of your departure.
  • Income from French sources earned from the departure date until December 31st of that year.

Filing Requirements

  • Online filing is mandatory if you have internet access and can file online.
  • If filing by paper, complete:
    • Form 2042 (for income earned before departure).
    • Form 2042-NR (for post-departure French-source income).
    • Both forms should be submitted to your former tax office.

Additional Notes:

  • If you received foreign income before your departure, declare it using Form 2047 and report it on Form 2042.

Tax Obligations for the Following Years

If your tax residence is outside France, you will only be taxed in France on income from French sources, such as:

  • Income from French properties, rights, or activities (e.g., rental income, professional earnings).
  • Income paid by French entities (e.g., pensions, royalties, annuities).

Important:

  • If you do not have any income from French sources, you have no tax obligations in France.
  • Deductions for expenses are not allowed for non-residents.
  • Tax credits and reductions are generally available only to those who are fiscally domiciled in France, with some exceptions.

Non-Resident Tax Rates

As a non-resident, your French income is taxed at a minimum rate:

  • 20% for income up to €29,315
  • 30% for income exceeding €29,315

Tax authorities will calculate your tax liability under the progressive tax scale and compare it to the minimum tax rate. The higher amount will be applied.

Alternative Taxation Option:
You can request to be taxed at an average rate based on your total French and foreign income. If this rate is lower than the standard non-resident rate, it will be applied to your French-source income. You must request this option on your tax declaration.

Online tax filing remains mandatory if you have internet access and are able to submit your return electronically.