How to file your first income tax return in France

How it works

If France is your tax home, you file an income tax return (déclaration de revenus) once a year, in spring, for the income of the previous calendar year. You must file even if tax was already withheld from your salary (prélèvement à la source) and even if you end up owing nothing.

After your first return you get a tax number (numéro fiscal), a personal online space on impots.gouv.fr, and later years are done online.

Do you need this guide?

• You moved to France last year and have income here (or abroad)? Yes.
• You arrived this year? Your first return is due next spring, for this year's income. Read on so you're ready.
• You already have a French tax number from an earlier stay? Use it: log in to impots.gouv.fr and file online as usual.

Before you start

You'll need:

• Your income for the year: payslips or your employer's annual summary, and any foreign income.
• The date you arrived in France.
• Your address in France.
• Bank details (RIB) for refunds or payments.
• Your passport or ID.

Steps

1. Get a tax number. You can ask your local tax office (service des impôts des particuliers, SIP) in person, or through the "Contact" section of impots.gouv.fr ("I don't have a tax number"). New arrivals can also use form 2043 to request a number and a withholding rate.
2. Create your personal space on impots.gouv.fr once you have the number.
3. File your return. Use the online service if it's open to you; otherwise fill in the paper form 2042 and send it to your tax office. Give the date you arrived in France wherever the form asks about a change of address or situation.
4. Declare foreign income and accounts if you have any: there are separate forms (for example 2047 for foreign income and 3916 for foreign bank accounts).
5. Wait for your tax notice (avis d'impôt) in late summer. It's also the official proof of your income and residence that landlords and banks often ask for.

Cost

Filing is free. What you pay depends on your income and situation.

Common pitfalls

• Skipping the first return because tax is already taken from your salary. You still have to file, and your avis d'impôt is a document you'll be asked for.
• Missing the deadline. Each spring there's a fixed deadline (the online one depends on your département). Late filing adds a penalty.
• Forgetting foreign bank accounts. Undeclared foreign accounts can lead to fines, even if they hold little money.
• Getting the arrival date wrong: it decides which income France taxes in your first year.

When to ask a helper

If you have income in two countries, worked for a foreign employer, or are unsure where you're tax resident, ask someone who has filed a first French return in the same situation, and consider an accountant for complex cases.