Understanding French Tax: What Is the Revenu Fiscal de Référence?

Updated: September 16, 2026 – 2026 guide to the French avis d’imposition and revenu fiscal de référence

If you live in France, receive French-source income or own assets in France, your annual avis d’impôt sur le revenu is much more than a document showing whether you have tax to pay.

It can be used to prove declared income, demonstrate your fiscal situation and support numerous administrative, financial and housing applications. One of the most important figures appearing on the notice is the revenu fiscal de référence (RFR).

But the RFR is not simply your taxable income.

It is a specific figure calculated by the French tax administration according to rules defined by the French Tax Code. It can include certain income that was exempt from income tax or subject to particular tax treatment.

For anyone living, working, investing or owning property in France, understanding the avis d’imposition and RFR is therefore essential.

What Is an Avis d’Imposition?

The avis d’imposition is the official tax notice issued by the French tax administration after processing your income-tax return.

It summarizes the information used to calculate your income tax and indicates, depending on your situation:

• Your declared income.
• Your household composition and number of tax parts.
• Your revenu fiscal de référence (RFR).
• The income tax calculated.
• Amounts already collected through withholding at source.
• Any remaining amount to pay.
• Any refund due.
• Payment dates and, where applicable, the payment schedule.
• The tax service responsible for your file.

The French tax administration describes the avis d’impôt as a document that can be used to justify declared income and that may be requested by public or private organizations, including banks, landlords and administrations.

When Is the French Avis d’Imposition Available in 2026?

For the 2026 income-tax assessment, the administration calculates tax based on income received in 2025.

For taxpayers who file online, the avis d’impôt becomes available electronically during the summer, with the majority of notices available from late July or early August in the personal Finances publiques account.

There is an important change from 2026: digital delivery is now the standard.

The notice is available through the taxpayer’s online account or the official mobile application. Paper delivery is now optional and requires the taxpayer to request it within the applicable period.

This makes it particularly important to maintain access to your impots.gouv.fr account and keep your contact information up to date.

Avis d’Imposition vs. ASDIR: What Is the Difference?

These two documents are often confused.

The ASDIR, or avis de situation déclarative à l’impôt sur le revenu, is generated after an online income-tax declaration.

It can immediately provide information about the tax calculated and the RFR and can be useful for administrative procedures.

However, the ASDIR is not the same thing as the final avis d’impôt. The official tax administration specifically distinguishes the two documents.

The final avis d’impôt is issued after the administration has processed the return.

In practical terms

Document	Purpose
ASDIR	Immediate tax situation following an online declaration
Avis d’impôt	Official tax notice issued after processing
RFR	Reference-income figure appearing on the tax documentation

Depending on the procedure you are completing, an organization may specifically request your latest avis d’impôtrather than an ASDIR.

What Is the Revenu Fiscal de Référence (RFR)?

The revenu fiscal de référence, commonly abbreviated RFR, is a reference-income figure calculated by the French tax administration.

It is calculated from the income and capital gains taken into account for income-tax purposes, with certain additional amounts added according to the rules of the French Tax Code.

This means that:

RFR ≠ simply your net taxable income.

The RFR can be higher than the revenu net imposable because certain income or amounts that benefited from particular tax treatment can nevertheless be included in the RFR calculation.

The RFR is calculated at the level of the tax household.

It can therefore be important to understand the household’s overall tax situation rather than looking only at one individual’s salary.

Where Can You Find Your RFR?

Your RFR appears on your avis d’impôt sur le revenu.

According to Service-Public, it can be found on the first and third pages of the latest income-tax notice.

It may also be available through your online tax account and certain tax documents such as the ASDIR.

If you need the RFR used for a particular administrative procedure, check which tax year the organization is requesting. The relevant RFR is not necessarily the one from the most recent tax year.

How Is the RFR Calculated?

The RFR starts with the income and capital gains used to calculate income tax, after application of the relevant tax rules.

The administration then adds certain amounts that legislation requires to be taken into account for RFR purposes.

For 2026, the official tax documentation specifically identifies, among other items:

• Certain exempt overtime and supplementary hours.
• Certain amounts received from monetizing days off or RTT.
• Certain exempt tips.
• Certain exempt prime de partage de la valeur amounts.
• Certain salaries exempt under the rules applicable to employees posted abroad.
• Other amounts specified by the tax legislation.

The precise calculation can therefore be considerably more complex than simply adding up taxable salary.

Revenu Brut Global, Revenu Net Global, Revenu Net Imposable and RFR

French tax notices contain several figures that can easily be confused.

Revenu Brut Global

The revenu brut global represents income before the various deductions and allowances that are subsequently applied under the income-tax calculation.

It can include different categories of income, such as salaries, pensions, property income and investment income.

Revenu Net Global

The revenu net global results after the applicable deductible expenses and charges have been taken into account.

Examples can include certain deductible expenses or contributions, subject to the specific rules applicable to the taxpayer.

Revenu Net Imposable

The revenu net imposable is the amount used as a key basis for calculating income tax after the applicable deductions and allowances.

It should not be confused with the RFR.

Revenu Fiscal de Référence

The RFR is a separate statutory reference figure.

It is calculated from the income and capital gains used for the tax calculation and is increased by certain amounts specified by tax legislation.

This is why two taxpayers with apparently similar taxable income can have different RFRs depending on their circumstances.

Why Is the RFR Important?

The RFR is used well beyond the calculation of ordinary income tax.

It is used by public authorities and organizations to determine eligibility for certain tax measures, social benefits, housing programs and other regulated schemes.

For example, RFR can be relevant when assessing eligibility for:

• Social housing.
• Certain tax exemptions or reliefs.
• Certain public benefits.
• Student-related assistance.
• Energy-related assistance.
• Certain local or public-service benefits.
• Certain regulated housing schemes.
• Various administrative thresholds.

The exact threshold and the relevant reference year depend on the particular scheme.

For example, Service-Public notes that the RFR used for certain social-housing eligibility calculations can correspond to the RFR from an earlier tax year rather than simply the latest figure available.

RFR and Social Housing

The RFR is particularly important when applying for social housing in France.

Housing eligibility rules generally use the applicant’s resources, with the RFR playing a central role.

However, the administration does not necessarily use the RFR shown on the most recent tax notice. The applicable legislation specifies which tax year should be used for the particular application.

Therefore, if a landlord, housing authority or administration asks for a specific year’s RFR, you should provide the corresponding tax notice rather than automatically submitting your newest document.

RFR and Tax Exemptions or Reductions

Certain tax benefits and exemptions are linked to RFR thresholds.

This can be particularly relevant for:

• Property-tax relief.
• Certain local tax exemptions.
• Benefits available to households with lower reference incomes.
• Certain age- or disability-related measures.

The applicable threshold can depend on the taxpayer’s number of parts de quotient familial and location.

For example, Article 1417 of the French Tax Code contains income thresholds used for certain property-tax exemptions and reliefs, with amounts updated over time.

This is one reason why a change in RFR can affect benefits even when the taxpayer’s actual income-tax bill does not change by the same amount.

RFR and the Contribution Exceptionnelle sur les Hauts Revenus

The RFR can also be relevant for taxpayers with high incomes.

The contribution exceptionnelle sur les hauts revenus (CEHR) applies according to statutory conditions and income thresholds.

It is therefore important for high-income taxpayers to distinguish the RFR from the taxable income used in the ordinary income-tax calculation.

For high-income households, a detailed review of the tax notice can help determine which amounts are relevant to the different tax mechanisms.

Does a High RFR Mean You Pay More Income Tax?

Not necessarily.

This is an important distinction.

The RFR is primarily a reference figure used for various tax and administrative purposes.

It is not itself the tax amount.

A taxpayer’s income tax is calculated according to the applicable income-tax rules, while the RFR is then used for various statutory thresholds and mechanisms.

Consequently, an increase in RFR does not automatically mean that the taxpayer’s income-tax bill increases by the same amount.

Does a Low RFR Mean You Pay No Tax?

No.

A taxpayer can have a relatively low RFR and still owe income tax, depending on their income, household composition, tax credits, deductions and other circumstances.

Conversely, some taxpayers can be non-taxable while still having an RFR that is relevant for determining eligibility for other programs.

The RFR and the amount of income tax should therefore always be treated as two different concepts.

What Does the Avis d’Imposition Prove?

An avis d’impôt can be used to provide evidence of declared financial information.

It can be requested by:

• Banks.
• Mortgage lenders.
• Landlords.
• Public administrations.
• CAF and other organizations.
• Immigration or prefecture services in certain procedures.
• Other private organizations.

The French tax administration specifically describes the avis d’impôt as a document used to justify declared income and notes that it can be requested by banks, landlords and administrations.

However, the exact documents accepted depend on the organization and procedure.

Can Non-Residents Have a French Avis d’Imposition?

Yes.

You do not necessarily need to be a French tax resident to receive a French tax notice.

A person living abroad can have an avis d’impôt if they have French-source income or another French tax obligation.

This is particularly relevant to international taxpayers who:

• Own French rental property.
• Receive French-source income.
• Have a French employment relationship.
• Dispose of certain French assets.
• Previously lived in France but subsequently moved abroad.

For non-residents, the RFR can be calculated using the French-source income relevant to their French tax situation. The French tax administration specifically explains that the RFR shown on a non-resident’s notice is established from French-source income.

This distinction is particularly important for international taxpayers because French tax residence and French taxation of French-source income are not the same thing.

What If Your Avis d’Imposition Contains an Error?

If you discover an error in your tax return or notice, you should not simply ignore it.

For online taxpayers, the French tax administration provides a “Corriger ma déclaration en ligne” service after the notice is issued, during the applicable correction period.

Depending on the nature and timing of the issue, another correction or formal claim may be required.

Examples of information that may need correction include:

• Incorrect income.
• Missing deductible expenses.
• Incorrect household information.
• Incorrect property income.
• Missing tax credits.
• Incorrect foreign-income information.
• Errors involving investment income.

For complex or cross-border situations, professional advice can be particularly useful before submitting a correction.

How to Read Your Avis d’Imposition

When you receive your tax notice, do not look only at the amount you have to pay.

A useful checklist is:

Information to check	Why it matters
Tax household	Confirms your family situation
Number of tax parts	Influences the tax calculation
Declared income	Confirms what was reported
Revenu net imposable	Important for income-tax calculation
RFR	Used for numerous thresholds
Income tax calculated	Shows the tax resulting from the calculation
Withholding already paid	Determines remaining balance or refund
Tax credits/reductions	Can change the final amount
Payment schedule	Indicates when any remaining tax will be collected

Reviewing these figures can help identify discrepancies before they become more difficult to correct.

Avis d’Imposition: An Essential Document for International Taxpayers

For an international individual living in France or receiving income from France, the avis d’imposition can become one of the most important documents in the French tax system.

Your situation may involve:

• French employment income.
• Foreign employment income.
• French rental income.
• Foreign rental income.
• Investment income.
• Capital gains.
• French property.
• Foreign bank accounts or investments.
• Tax treaties.
• Tax residency issues.

In these situations, the RFR is only one part of the overall tax picture.

The correct treatment of foreign income and assets can affect the French tax return, the RFR and other obligations.

Need Help With Your French Taxes?

French tax rules can become particularly complex when your income, assets or family situation spans more than one country.

ESCEC International assists international individuals, entrepreneurs and businesses with French accounting and tax matters.

Professional support can be particularly useful when you need help with:

• French tax residency.
• Income-tax declarations.
• French rental income.
• International taxation.
• Foreign income reporting.
• Tax notices and RFR analysis.
• Tax corrections.
• Tax planning and compliance.

Whether you are relocating to France, investing in French property or managing income from several countries, understanding your avis d’imposition is an important part of staying compliant.

Frequently Asked Questions About the Avis d’Imposition and RFR

What is an avis d’imposition in France?

An avis d’imposition is the official tax notice issued by the French tax administration after processing your income-tax return. It contains information such as your declared income, RFR, calculated tax and any remaining amount to pay or refund.

Where can I find my RFR?

Your revenu fiscal de référence is shown on your income-tax notice, including on the first and third pages according to Service-Public.

Is RFR the same as taxable income?

No.

The revenu net imposable and revenu fiscal de référence are different figures. The RFR is calculated from income and capital gains used for the tax calculation and includes certain additional amounts specified by law.

Is the RFR based on gross salary?

No.

The RFR is not simply your gross salary. It is calculated using the tax administration’s rules, starting from the income and capital gains relevant to the income-tax calculation and adding certain amounts where required.

When will I receive my 2026 avis d’imposition?

For most online taxpayers, the 2026 income-tax notice is available from late July or early August 2026 in the online Finances publiques account.

Is the French tax notice now digital?

Yes. From 2026, electronic access is the standard. A paper notice can still be requested under the applicable procedure.

Can I use an ASDIR instead of an avis d’imposition?

Sometimes.

The ASDIR can be used for certain administrative procedures because it provides tax information, including the RFR. However, it is not the same document as the final avis d’impôt. Always check which document the organization specifically requests.

Can a non-resident have an RFR?

Yes.

A non-resident with French-source income can have a French tax notice and an RFR calculated according to the rules applicable to their French tax situation.

Can my RFR be higher than my taxable income?

Yes.

The RFR can exceed the revenu net imposable because certain exempt or otherwise specially treated amounts can be added when calculating the RFR.

Why is my RFR important if I am not paying income tax?

Because the RFR is used for purposes beyond ordinary income-tax liability.

It can affect eligibility for certain benefits, housing programs, exemptions, reductions and other administrative schemes.

Final Takeaway: Why Your Avis d’Imposition and RFR Matter

The French avis d’imposition is much more than a document telling you how much tax you owe.

It provides an official record of your tax situation and contains several figures that can be important for financial and administrative procedures.

Among them, the revenu fiscal de référence (RFR) deserves particular attention.

Remember the key distinction:

Revenu net imposable = an important basis for calculating income tax.

RFR = a separate statutory reference-income figure used for numerous tax and administrative purposes.

In 2026, the tax notice is primarily available digitally through your Finances publiques account, while the RFR continues to play an important role in determining eligibility for numerous schemes and thresholds.

For people with international income, French property or cross-border tax obligations, correctly understanding the figures on an avis d’imposition can be particularly important.

If you need assistance understanding your French tax position, ESCEC International can help international individuals and entrepreneurs navigate French tax compliance and cross-border issues.