Tax Return France – First Tax Return

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Verified on January 1, 2025 – Legal and Administrative Information Department (Prime Minister)

Tax Return France: 2025 Declaration for 2024 Income

This page is up to date as of February 16, 2025.

However, the forms, online services, and informational documents for the 2025 tax return France campaign (for 2024 income) are not yet available. They will be posted online as soon as they are ready.

If you are 18 years old and not attached to your parents’ tax household, you may need to file a tax return in Franceunder certain conditions. Below are the key details you need to know.

Who Needs to File Their First Tax Return in France?

If you were born before 1999, you must submit your own tax return in France starting at age 25.

Even if you are not taxable, you must still file a return to receive a non-taxation notice. This document is necessary for various administrative procedures and to apply for certain benefits, such as scholarships based on financial criteria.

How to do it?

If you meet the following conditions, you will receive a letter from the French tax authorities in April:

  • You are 20 years old or older.
  • You were attached to your parents’ tax household last year.

You must create your personal online tax account using the tax identification number and access code provided in the letter.

Then, set up a password and enter a tax reference income of zero.

Accessing Your Online Tax Account

To complete your tax return in France, log in to your “Espace Particulier” on the official tax website and follow the steps to submit your return.

When to Submit it?

The tax return France process follows strict deadlines:

  • The 2024 tax return for 2023 income is now closed.
  • The 2025 tax return for 2024 income will begin in April 2025.

If you have internet access at your primary residence, you are required to file your French tax return online.

Filing a Paper 

If you need to file a paper return, note that:

  •  2023 income has ended.
  • For 2024 incomewill start in April 2025.

For more details on ti, visit the official tax website or contact the tax authorities.