Income Tax Notice: What Is It Used For?
An income tax notice is an official document issued by the tax authorities that summarizes the income you declared and the tax calculated on that income. It serves as proof of your financial situation and is often required in a variety of administrative and financial procedures.
When Do You Need to Provide a Tax Notice?
Your income tax notice confirms the amount of income you reported to the tax administration.
It may be requested by:
- Government agencies and public administrations
- Banks and financial institutions
- Private individuals, such as landlords when renting a property
- Organizations assessing eligibility for certain benefits or services
Even if you are not liable for income tax, you will still receive a tax notice (or tax status notice). This document can be used to access certain social benefits and assistance programs.
When an organization asks for your most recent tax notice, you must generally provide the latest available notice. For example, until the 2026 notice based on 2025 income is issued, the valid reference document remains the 2025 tax notice based on 2024 income.
Important
Any organization or individual receiving a copy of your tax notice can verify its authenticity through the online tax notice verification service available on the official tax administration website.
What Information Appears on a Tax Notice?
An income tax notice typically includes the following details:
- Declared income
- Number of family quotient shares used for tax calculation
- Reference tax income (Revenu Fiscal de Référence)
- Tax assessment date and payment deadline
- Total amount of income tax due
The document also displays important tax rates, including:
Average Tax Rate
This rate reflects the overall percentage of tax paid in relation to your total taxable income.
Marginal Tax Rate
The marginal tax rate corresponds to the tax rate applied to the highest portion of your income within the applicable tax bracket.
Note
The average tax rate should not be confused with the withholding tax rate (Prélèvement à la Source – PAS). The withholding rate does not take into account tax credits, tax reductions, or certain categories of income, such as capital gains on securities or income taxed at a flat rate.
How Can You Obtain Your Tax Notice or Tax Status Notice?
Tax Status Notice
If you file your income tax return online, you can obtain a tax status notice immediately after completing the filing process.
However, this document is not considered an official tax notice.
Official Tax Notice
Your official income tax notice is generally issued during the summer following the submission of your annual tax return, whether filed online or on paper.
Taxpayers who are not subject to income tax also receive a tax notice or tax status notice.
The method of delivery depends on the communication preferences selected with the tax administration, such as electronic delivery (“paperless” option) or traditional postal mail.
What If You Did Not File Your Return Online?
Taxpayers who did not submit their income tax return online will receive their tax notice according to the procedures established by the tax administration, generally by mail unless they later choose electronic delivery.
How Can You Retrieve Previous Tax Notices?
You can access historical tax notices through your personal online account with the public finance administration.
Good to Know
Your online account stores tax notices associated with returns filed electronically. In most cases, notices are available from the 2015 tax notice relating to 2014 income onward. These documents are organized and accessible by tax year, making it easy to retrieve older records whenever needed.
