Income tax: declaring your income in France

If you have been living in France for more than 6 months, you must declare your income each year, during the set period (usually between April and May). If your income is less than the set threshold, you will not have to pay taxes.

All your income must be notified, regardless of its origin, whether French or foreign. Declaration is done each year for the past year's income. For example, in 2023, you had to declare any income received between January 1st and December 31st 2022.
 

First-time declaration

If you are declaring your income for the first time (whether or not you already have a tax number), you must fill a paper form for your declaration and indicate that "Vous déposez une déclaration pour la première fois".

The document must be presented with:

• a copy of your passport,
• a copy of your residence permit,
• your IBAN (bank identifier),
• proof of accommodation for your address at the time of December 31st of the last year

You download the current year's form (cerfa form 2042) online. Make sure to use the correct year.
 

Declaring your income each year

If you have already delcared your income the previous years and have a tax number, you can declare your income online, on the impots.gouv.fr website before the deadline.
 

Your declaration form might come pre-filled. Before validating it, check the information it contains and, if necessary, correct it and add any missing information.

NB: Using France Connect, you can also log in to your tax account, for example through your ameli account.

You must fill your income declaration even if some of your taxes have already been drawn from your income during the year. The tax document will be available online around August-September.