Taxation Return in France: Everything You Need to Know
If you’ve just arrived in France and are wondering how to handle the French tax system, this guide will help you understand how to navigate your taxation return, whether you’re a resident or have income from French sources.
What Is a Taxation Return?
A taxation return is a form used to declare the income received by an individual in the previous year. This includes:
Personal details such as family situation
Number of dependents
Any other financial elements impacting your tax situation
This declaration enables the French tax authorities to assess how much tax you owe or whether you are exempt. If your income exceeds a certain threshold, you’ll receive an official tax notice stating the amount due. If you’re not liable to pay, you’ll receive an exemption statement.
You may also be asked to provide your taxation return as part of certain administrative procedures in France.
👉 For help setting up your tax account in France, check our internal guide: How to Set Up Your French Tax Account Using Your Tax Identifying Number (France)
One Taxation Return Per Household
In France, tax is calculated based on household income. Therefore, only one taxation return needs to be completed per household. This includes:
The taxpayer
Their spouse or civil partner (if married or in a PACS)
Their dependents
Married or PACSed couples can also choose to file separate tax returns if they prefer.
Declaring Taxes for the First Time
If you’re new to France, you must file a paper tax return for your first year. From the following year, you’ll be able to file online once you receive your login credentials for your personal account at impots.gouv.fr.
The main form used for household tax declarations is Cerfa no. 2042, which is updated annually to reflect new laws in the French Government Budget Act.
Additional Tax Forms
You may need to include supplementary forms, depending on your income sources:
2042-C: Supplementary income declaration
2042-C-PRO: For self-employed income
2042-RICI: For claiming tax credits or relief
All forms must be signed and dated.
Taxation Return Deadlines in France
Each year, tax declarations must be filed between mid-April and late May, or early June for online filings. The exact deadline for online returns depends on your place of residence.
Tax notices are sent during the second half of the year.
It’s important to remember that even though France uses a withholding tax system (where tax is collected at the source), this does not exempt you from filing an annual taxation return.
Automatic Taxation Return in 2025
In certain cases, you may be eligible for automatic declaration. This applies if:
You were only taxed on income already pre-filled by the tax authorities in 2024
You reported no changes in your situation in 2024
However, you may still benefit from automatic reporting if you declared one of the following changes:
Birth
Adoption
Custody of a minor child
If you are eligible, you will receive a spring notification showing the income data withheld by the tax office. You are responsible for checking the accuracy of this information.
What to Verify in Your Automatic Return
Make sure to review the following details:
Family status
Income (salary, pension, investment income)
Home employment expenses declared through Cesu or Pajemploi
The automatic reporting system works for both online and paper submissions.
To access your online return:
Go to impots.gouv.fr
Log in to your personal space
Click on “Verify my return data”
You can also verify your declaration through the Impots.gouv mobile app.
More Information on the French Taxation Return
To dive deeper into the official process and legal framework, visit this external resource:
👉 The Tax Return – Welcome to France
