Who Is Liable for Income Tax in France?

Your income tax liability in France depends on two key factors: your tax residence and the make-up of your household. Whether you live in France or abroad, the applicable rules vary accordingly.

If You Live in France

If you are tax resident in France, you are required to report your worldwide income, whether it’s earned in France or from foreign sources. This includes income from all members of your tax household (such as your spouse and dependents), and a single tax return must be filed on behalf of the entire household.

However, tax treaties signed between France and other countries may affect how and where certain types of income are taxed, potentially avoiding double taxation.

Note:
If you were born between 2003 and 2005, you are generally expected to file your own tax return. That said, you may request to remain attached to your parents’ tax household if preferred.

If You Live Abroad

If you are not a French tax resident, you are only liable for tax in France on your French-source income. The same household rules apply: income earned by all members of your household is included in a single tax return—unless you’re part of a mixed couple (where only one partner is French tax resident), in which case different rules may apply.

Tax treaties may again influence your obligations and help determine which country has the right to tax specific income types.

Note:
Young adults born between 2003 and 2005 must submit their own tax return unless they opt to remain included in their parents’ household.