Filing a Tax Return in France: Do You Need a Tax Number?
Filing a tax return in France does not automatically mean you owe income tax. The principle of taxation is enshrined in Article 13 of the 1789 Declaration of the Rights of Man and of the Citizen:
“For the maintenance of the public force, and for administrative expenses, a general tax is indispensable; it must be equally redistributed among all citizens, in proportion to their ability to pay.”
How to Obtain a French Tax Number
To receive a French tax number, you can complete Form 2043, which is available on the French tax authorities’ website, and submit it at your local Service des Impôts des Particuliers. Submission can be done by placing it in the office’s designated letterbox or handing it directly to a staff member. Online application is also possible.
Filling Out Form 2043
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Page 1: Enter your personal information (name, address, phone number, Social Security number). Include your spouse’s information if filing jointly.
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Page 2: Provide details about your household and any dependent children. If a bilateral tax treaty exists between France and your country, indicate it at the bottom of this page.
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Page 3: List sources of income, including employment, rental properties, dividends, partnerships, retirement plans, and maintenance payments.
📄 [Demande de numéro fiscal et de taux personnalisé de prélèvement à la source (PDF – 1.3 MB)]
Once your application is processed and your identity verified, your local tax office will send your tax number and access codes via email. These credentials allow you to create a personal account on the national tax website.
Why Registering for a Tax Number Is Important
Having a French tax number allows you to:
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Register on the online tax portal
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File your French income tax return
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Pay taxes online
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Manage your withholding tax rate
This is a critical step for handling your personal tax obligations in France. For more details on French personal income tax, consult an internal guide or relevant resources.
Income Tax and Withholding in France
Since January 1, 2019, France introduced the PAYE system (Prélèvement à la source) to eliminate the one-year delay between earning income and paying tax. Under this system, income tax is deducted directly from your salary each month.
However, you must still file an annual income tax return for the previous year. This return also determines your liability for local residence tax (taxe d’habitation) and the television license fee (contribution à l’audiovisuel public).
Filing a Tax Return: When and How
Annual tax returns are generally due between mid-April and early June.
Online Filing
Online submission is mandatory for most taxpayers, with a few exceptions (e.g., first-time filers may use a paper form). You are eligible to file online if:
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You submitted a paper return last year
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You have paid the taxe d’habitation, taxe foncière, or Impôt sur la Fortune Immobilière
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You have a personal tax number
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You are aged 20–26 and possess a tax number and access code
Access your account and file at impots.gouv.fr.
Tax Return Deadlines
Deadlines are announced in April and vary by département. It is your responsibility to comply with the local filing deadlines.
Who Must File
You must file a tax return if:
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You earn income from French sources
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You engage in professional activities in France (salaried or not, unless minor)
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You reside in France for over 183 days per year
Failure to submit a return may result in penalties.
Income Not Required to Declare
Certain incomes are exempt:
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Students under 25: Only income above three times the SMIC (€4,495) must be declared.
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Internships (indemnités de stage): Income under €18,255* is exempt.
Tax Treaties and Bilateral Agreements
France has agreements with many countries to avoid double taxation. For instance, researchers may have income exemptions under such treaties.
Applying Treaty Exemptions
When filing your return:
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Enter “0” in box 1AJ.
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Include the following in the additional information section:
“Chercheur international dans un institut public exonéré d’impôt sur le revenu pendant … ans au regard de la convention fiscale franco-[Country], article […]. Je suis arrivé.e le ../../20.. et je repars normalement le ../../20..”
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Attach your passeport talent chercheur and work contract.
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Paper return: use the “Informations” section
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Online return: use the “Mention” field
Housing Tax (Taxe d’habitation)
Residents—owners or renters—are liable for the housing tax, a local tax calculated as of January 1 each year. Rates depend on municipality, property type, and household income.