Registration for Tax Number in France: A Comprehensive Guide

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Filing a Tax Return in France: Registration for tax number

Filing a tax return does not necessarily imply that an income tax has to be paid.

The need for taxation is asserted in Article 13 of the 1789 Declaration of the Rights of Man and of the Citizen:
“For the maintenance of the public force, and for administrative expenses, a general tax is indispensable; it must be equally redistributed among all citizens, in proportion to their ability to pay.”

How to get a registration for tax number

To apply for a French tax number, you can complete form 2043, available on the French tax authorities’ website, and take it to your local tax office (Service des Impôts des Particuliers). You can either drop it in the designated letter box outside the tax office or hand it in to an employee.

Alternatively, you can apply online.

On the first page of form 2043, you must fill in your basic personal details (name, address, phone number, and Social Security number). If you’re filing jointly, include your spouse’s information.

On the second page, provide details about your taxable household and any children. If there is a bilateral tax agreement between France and your country, mention it at the bottom of page 2.

On the third page, enter information related to income from employment, rental properties, dividends, partnerships, retirement savings plans, maintenance payments, etc.

📄 Demande de numéro fiscal et de taux personnalisé de prélèvement à la source (PDF – 1.3 MB)

After applying and having your identity verified, your local tax office will email you with your tax number and access codes. These credentials allow you to create a personal account on the national tax website.

Why It’s Important to Register for a Tax Number

Having a French tax number lets you:

  • Register with the online tax portal

  • Submit your French income tax return

  • Pay your taxes online

  • Manage your withholding tax rate

This is an essential step in managing your individual tax obligations in France. For a detailed overview of how personal income tax works in France, you can consult this internal guide.

Income Tax and Withholding in France

A new PAYE (Prélèvement à la source) system was introduced on 1 January 2019. Its aim is to remove the one-year delay between earning income and paying tax. Now, income tax is deducted directly from your salary each month.

Nevertheless, you are still required to file a yearly income tax return for the previous calendar year’s income. This return also helps calculate the local residence tax (taxe d’habitation) and whether you need to pay the television licence fee (contribution à l’audiovisuel public).

Filing a Tax Return: When and How

Tax returns must be submitted once a year, typically between mid-April and early June.

Online Filing

It is now compulsory to file tax returns online, with few exceptions. For example, first-time filers may download a paper version or collect one from their local tax office.

You can file online if:

  • You submitted a paper tax return last year

  • You have already paid the taxe d’habitation, taxe foncière, or Impôt sur la Fortune Immobilière

  • You have received a personal tax number

  • You are aged 20–26 and received a tax number and access code

To file online, go to impots.gouv.fr and log into your personal account.

Tax Return Deadlines

Taxpayers must file during May or early June following the tax year. Deadlines vary by département and are announced in April. It is your responsibility to check and comply with these deadlines.

Who Must File an Income Tax Return?

You must file a tax return if:

  • You earn income from a French source

  • You carry out a professional activity in France, salaried or not (unless it is minor)

  • You reside in France for over 183 days per year

Failure to file a return may result in sanctions and penalties.

Income Not to Be Declared

In some situations, not all income needs to be declared:

  • Students under 25: Income under three times the SMIC (€4,495) is exempt. Only the excess must be declared.

  • Internships (indemnités de stage): Income below €18,255* is exempt from declaration.

Tax Treaties and Bilateral Agreements

France has signed tax treaties with many countries to avoid double taxation. For example, if you’re a researcher, your income may be exempt under such treaties.

How to Apply Treaty Exemptions

When filing your return:

  • Enter “0” in box 1AJ

  • In the additional information section write:
    “Chercheur international dans un institut public exonéré d’impôt sur le revenu pendant … ans au regard de la convention fiscale franco-[Country], article […]. Je suis arrivé.e le ../../20.. et je repars normalement le ../../20..”

  • Attach your passeport talent chercheur and work contract

(Paper return: “Informations” section / Online return: “Mention” field)

Housing Tax (Taxe d’habitation)

Whether you own or rent your residence, you are liable to pay the housing tax. It is a local tax, calculated based on your situation as of January 1st of the tax year, and varies by municipality, accommodation type, and household income.

Learn More About Taxation in France

For further information on French tax processes, including the registration for tax number, you may consult this helpful external guide on EURAXESS.