Guide to French Income Tax

4. Your French Income Tax Return

  1. Tax Return is Obligatory
  2. Tax Return Dates
  3. Completing Your French Tax Return

4.1. Income Tax Return is Obligatory

If you are resident in France you are obliged to submit a tax return.

You are also obliged to submit a return if you are non-resident but have earnings from France.

This rule applies even though you may be below the income threshold for liability to French income tax.

If you have not previously made a tax declaration in France, (déclaration des revenues) then you may well not be sent a tax return for your first submission.

You should contact your local tax office, or your local mairie and ask for the paperwork.

You could also download the forms from the French tax authority website, although see later in 4.3 of this section about the forms you need to complete. There are different forms for different types and sources of income.

There are no concessions if you later claim to the French tax authority that you did not submit a tax return because you were not sent one!

In the second year, you will need to declare on-line, although those without an internet connection or who otherwise consider themselves incapable through age or disability of making a declaration on-line can continue to make a paper declaration.

In order to do so you will need to connect to and click on 'Votre Espace Particulier' and create an account with 'Création de mon espace particuliere.'

You will need to obtain from your first tax notice (avis d'imposition) your:

Numéro fiscal;
Numéro d'accès en ligne;
Revenu fiscal de référence.

In your first year, those relocating to France from the UK should complete the HM Revenue Form 85, which advises the UK tax authority that you are moving abroad, and will enable you to reclaim any overpaid tax.

When you complete your first French tax return you should also complete the Form FD5, which the French tax authority then use to confirm to the UK authority that you are French tax resident.

If you live as an unmarried couple with no civil partnership you are each required to complete a tax return.

If during the year you become married or separated you can opt to make one or two tax declarations.

In the event of the death of one person in a marriage two tax declarations need to be made covering the periods before and after death.

Next: French Income Tax Calendar

Back: Liability to Income Tax in France

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