Filing your first tax return in France

Your first tax return in France can seem daunting. Do you have to file from day one? What if you earned nothing in France? Good news: the rules are simple, and a few minutes are enough to meet your obligation.

Who must file

In France, your tax household files its income every year. You are a tax resident if your home, your main activity, or the centre of your economic interests is in France. In that case, you must declare your worldwide income - including income earned abroad.

If you are not yet a tax resident - for example, you still live abroad and work in France occasionally - different rules apply. Check impots.gouv.fr or contact your local tax office to clarify your situation.

When to file

Filing happens each spring, usually between April and June. The exact deadlines change each year and vary by department and filing method - paper or online. Check impots.gouv.fr in spring to find your exact deadline.

Don't wait until the last day. The online services can be slow near the deadline.

Your first year

In your first year, you cannot use the online service yet. You fill in a paper form. You can pick it up at your local tax office (Service des impôts des particuliers) or download it from impots.gouv.fr.

This is also when you get your tax number (numéro fiscal), if you don't have one yet. This number is personal and stays the same for your entire tax life in France. From the following year, you file directly online from your account on impots.gouv.fr.

If you don't have a French bank account yet, open one before you submit your return - you will need your bank details.

1. 1

   Check your tax status

   Confirm that you are a tax resident in France. If you are unsure, check impots.gouv.fr or contact your local tax office.

2. 2

   Get your tax number

   If this is your first return, ask for your tax number at the local tax office. You will need it for all tax procedures.

3. 3

   Fill in the return

   In your first year, complete the paper form and send it before the deadline. From the following year, log in to impots.gouv.fr and file online.

4. 4

   Receive your tax assessment notice

   A few weeks after you file, you receive your tax assessment notice (avis d'imposition). Keep it carefully - you will be asked for it often.

Common misconceptions

Two mistakes come up often among newcomers.

Misconception 1: "I earned nothing in France, so I don't need to file." This is wrong if you are a tax resident. You must declare your worldwide income, even if it comes entirely from abroad.

Misconception 2: "Withholding at source replaces the tax return." No. Withholding at source (prélèvement à la source) is just a way to pay tax throughout the year. The annual return is still required to adjust the final calculation.

What if I owe nothing?

Some people think that if they owe no tax, there is no need to file. This is a common mistake.

Manage your tax situation

Xenaflow guides you through your tax procedures and supporting documents.

View procedure

Filing your taxes is a key step when settling in France. It also unlocks access to housing aid. Once the first year is done, it only takes a few minutes online.