tax declaration in france

How to do your First income Tax declaration in France?

43 Comments / FAQ, Finance, Income Tax / By

An income tax declaration requires a tax identification number (TIN). In France, TIN is known as ‘numéro fiscal’ or “numéro d’identification fiscale” (NIF). If you do not have this number, you are in the right place. This article is written for people who will be doing their first income tax declarations in France.

Income Tax declaration is done during the current year for the income earned in the previous calendar year. The French tax declaration season opens every year from April to June. For example, the 2025 income tax declaration is done for the income earned from January to December 2024. The declaration period starts from 10th April 2025. 

Note: If you have reached France after the tax season, you can follow the same procedure explained below. The local tax office will either process your documents and allocate a Tax ID or ask you to wait until the next tax season. The above is relevant only for the creation of the French Tax ID and the online account in Impots. Actual tax declaration can only be done the following year. 

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Table of Contents

  1. Documents Required
  2. Declaration Process
  3. Related Articles
  4. Sources & References

Documents Required

You need to collect the following documents for your income tax declaration.

  • Form Formulaire 2042 : Déclaration de revenus It is the main tax declaration form. 
  • Annexure Form Formulaire 3916-3916-BIS . This form allows you to declare all your non-French accounts from banks, insurance, crypto exchanges, etc.
  • Other annexure forms apply to your situation. The most common ones are 2042 RICI (Tax credits & reductions), 2047 (Foreign income) and 2074 (Profit or loss from investments).
  • Copy of your passport and a valid French resident permit. If you are an European citizen, copy of your EU identity card. 
  • Copy of a valid address proof in France. So, it can be a rental contract, rent receipt, an attestation d’hebergement, etc and an utility bill less than 3 months old like gas, electricity, landline, mobile number, etc. Please refer to Address proof documents for Resident Permits: Justificatif de domicile.
  • Copy of your French Bank RIB (relevé d’identité bancaire) which has your complete bank account details. It can be downloaded from the documents section on your bank’s website or mobile application.

For a complete list of French Income Tax Forms, please refer to List of Income Tax Declaration Forms in France.

Tax Declaration Process

First-time declarations in France cannot be done online, except when you have obtained your Tax ID and  the online login credentials in advance. So, the paper-based declaration documents have to be sent by post or directly dropped into a box at your local tax office. This can be done during the tax season (April – June) on or before 21st May 2024.

The French Tax ID will generated during the processing of your tax declaration. 

Step 1: Preparing the documents

For your first income tax declaration, you do not need a numéro fiscal (Tax ID) because you can tick the box next to “Vous déposez une déclaration pour la première fois” on the main tax form 2042.

Did you know? When your paper declaration is processed around August or September, the tax department “Impots” will generate your tax ID too. Even if you manage to get a tax ID in advance, it doesn’t really help.

Then, you should continue completing the entire 2042 form manually with all your details like personal information, address, income, any capital gains, tax credits, tax reductions, etc. You should also attach relevant annexure forms applicable to your situation like 3916, 2047, 2042 RICI, etc.

If you have any specific questions about completing these tax forms, please ask directly in the comments section. You can also visit your local tax office or a France Services office to ask your questions, with or without appointments.

Step 2: Submitting the documents

When your declaration is complete with all the annexures and supporting documents, you need to start searching the postal address of your local tax office.

You can use the search option on Service Public website or simply google “SIP + City Name” and find your local tax office. When you have found your tax office address, you need to send the documents by a registered post or simply walk in and drop the documents.

Here is an example for Toulouse. 

Tax office search

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Disclaimer

Any finance-related information shared is not professional legal, tax, or investment advice. The information provided is of an educational and general nature and is not investment advice within the meaning of Articles L. 321-1 and D. 321-1 of the French Monetary and Financial Code. Investment carries risks of loss and past performance does not guarantee future performance. For all professional advice, please consult a certified financial planner, CGP, CIF, tax consultant, etc.

43 thoughts on “How to do your First income Tax declaration in France?”

  3. Shivaraj

    Hello ,
    I have my first tax declaration 2023 NOV which is late. I never got a tin. But recently I tried to connect via mes droits and using france connect I saw I was able to get impot login with doc saying
    Impôt sur les revenus de 2022
    Avis d’impôt établi en 2024
    CENT.

    Question:
    Is the numero fiscal on this my tin ?
    Thank you

    Reply
  4. Raj

    Hello,
    I am new to France and started working from Feb-2024 onwards.
    Do i Need to file Income Tax?
    If yes, which form will be applicable 2042/2042RICI/2047?
    If no, then how to Obtain Fiscal number?

    Reply
    1. Prasanth

      Hello Raj,
      In your case, you can just do a zero tax declaration using the 2042 tax form. This will generate the tax ID and will allow you to submit an online declaration next year.

      Reply
  5. Aditya

    Hi Prasanth!
    I’m an apprentice currently, declaring revenue & tax for the first time. I wanted to know if I can declare student loan back in India & get the Net Imposable reduced? I checked Form 2042 RICI for reduction, but didn’t find any suitable field. I’d really appreciate your inputs, thanks a lot!

    Reply
  6. Poornima

    In the section “attestation d’hébergement”, should we fill the details of the house owner and get their signature or should we fill our details and attach the rental contract?

    Reply
  7. Harsh

    Hi Prasanth,
    For the French tax returns, do we need to specify Indian Capital Gain tax or dividend income, interests etc? Its my first time French tax returns.
    Or in income section of form 2042 I mention only the French income as seen in my salary slip?

    Reply
    1. Prasanth

      Hello, Yes all the income from India must be declared in 2047 annexure and carry-forwarded to the respective lines in the main tax form 2042.

      A have explain a few topics here.
      https://prasanthragupathy.com/2024/03/tax-form-3916-declaration-of-foreign-bank-insurance-and-investment-accounts/
      https://prasanthragupathy.com/2024/04/tax-declaration-of-indian-income-in-france-based-on-dtaa/
      https://prasanthragupathy.com/2024/04/tax-how-to-declare-your-foreign-bank-interest-income-in-2047-2042-tax-forms/

      Reply
      1. Harsh

        Hello, thank you for the reply. But it is bit confusing for me. I am already paying my taxes in India (Filing ITR) on capital gains, dividends, interests etc. In France I am on salary. So why do I have to mention my Indian income for which I have already filed the ITR

        Reply
  8. Vinay

    Hi I have a question.

    I worked for a few months in France (October 2023 – April 2024), Now i have moved to Belgium. I currently don’t have any address in France. How should I provide accommodation details in France?

    Reply
  9. Alok bhatt

    Hey, I am a bit late on filing my first tax. Will it be processed if I still went there physically and filled the forms. I need TIN number to open my NRE account back in India.

    Reply
    1. Prasanth

      Hello,
      You are already late. Submit it asap. Going to the tax office is not going to change anything. The tax returns will be available only from end of July.

      Reply
  10. Gopinath

    Hi , i have enquired at my nearest tax office to file first time tax through offline and they agreed to submit it now and so am filling the forms and having few doubts. Can you help me.

    1. On Jan 01st 2024 i was staying in a place where the person provided me the “attestation d’hébergement” and i have signed copy with me. And from March 01st 2024 i moved to a new place where i have the proper rental contract and rent receipts. My 1st question is that in Tax form 2042 where there is a dedicated section for “attestation d’hébergement” they have asked to get the signature from the person hosted me in Jan. He already left Paris in April 2024. Do i still need to fill that section? as i have the signed “Attestation d’hébergement” which i got from the person during my stay.

    2. Am married and having 2 kids, but am staying alone in Paris and am not going to bring my wife/kids to Paris. Do i still need to fill my wife/kids details in the form? and am aware that am not going to get any benefits as they are not direct dependant in Paris.

    Reply
  11. Sharad

    Hi Prasanth,

    Thank you for the detailed articles. I have gone through a few of them.

    I have been living in France since August 28, 2024, as a student with virtually no income. However, I would like to file my income tax returns here.

    You mentioned that to obtain the TIN/NIF number, one should have sent in the physical copies of the forms by April-June 2024. Given that it is now December 25, 2024, can I still apply for and receive my tax ID, or should I wait and apply for my TIN next year?

    Reply
    1. Prasanth

      Hello Sharad,

      You can try & send the docs by post to your local tax office. But they might either accept it or ask you to wait until the next tax declaration season in April-June 2025.

      Cheers,
      Prasanth

      Reply
  12. Naga

    Hello, i have started working in France from 20th Dec 2024.
    I know tax filling date is not opened yet for the income of 2024
    But I just wanted to know if I can apply for TIN number/ TAX ID now? So that I can file returns once the window is opened.
    Thanks

    Reply
    1. Prasanth

      Hello Naga,
      You can try your luck with your local tax office. Either your request will be processed or asked to wait for the 2025 tax season.

      Cheers,
      Prasanth

      Reply
  13. Swapnil

    Hi Prasanth,
    I am preparing to file my first tax return in France and have a few questions:

    1. I am married with two children. My second child was born in India and will be arriving in France in June 2025. Should I include their details in the income tax form at this stage?
    2. My wife and first child hold French residence permits (valid until June 2028), but they have been in India for the past six months and will return to France in June 2025. Do I need to include their details in the income tax form now?

    Thank you very much for your assistance – I really appreciate your guidance!

    Reply
    1. Prasanth

      Hello Swapnil,

      You can declare your spouse & 1st child in your joint tax declaration because all 3 can be considered as French tax residents.

      But the new born has never been to France and so cannot be declared as a tax resident yet. Feel free to contact your local tax office and get an official confirmation.

      Cheers,
      Prasanth
      PS: If my articles and answers are helpful, please leave your feedback on Trustpilot

      Reply
  15. SIVA KUMAR

    I am working in France from 2022 Jan till now and I haven’t submitted my tax returns. Can I file for two years in 2025?

    If yes, do I need to follow any process for it ?

    Thanks
    Siva

    Reply
    1. Prasanth

      Hello Siva,

      You can submit your 2025 tax declarations + corrections for 2024 declaration (2023 income) & 2023 declaration (2022 income).

      Exactly why I have listed last 3-year tax forms in this article https://prasanthragupathy.com/2024/03/tax-list-of-income-tax-declaration-forms-in-france/

      Create a separate clearly named package for each year & submit everything together. Please follow the instructions in the above article.

      Cheers,
      Prasanth
      PS: If my articles and answers are helpful, please leave your feedback on Trustpilot

      Reply
      1. SANGITA KUNDU

        Hello Prasanth,
        I want to do tax return first time in France. I moved in a new place in France. Do I need to mention my new address as address proof or old address is okay for that? Do they send any letter to the old address if I provide the old address?
        Thanks in advance.

        Reply
  17. Jainish V.

    Hi Prasanth.

    I got married last November (2024). And I have mentioned that on page 2 of form 2042. As it is the first time declaration, I am submitting the documents physically.

    Am I supposed to put wife’s name in déclarant 2 or should I select the option ‘Vous optez pour la déclaration séparée de vos revenus 2024’ ?

    (currently my wife lives in India, and she will be coming to France next year (Feb 2026) only.)

    Reply
  18. Aashray

    Hello,

    Thank you very much for this informative guide. I have a few questions regarding my income tax filing:

    1. This is my first time filing an income tax return in France, and I have two bank accounts here. In the “Coordonnées Bancaires” section of form 2042, should I provide the RIB of only one account (specifically, the one where I receive my salary)?

    2. I have taken a student loan from a French bank and have declared it in Form 2062. I would like to know if I am eligible for any tax deductions related to this loan. I couldn’t find a relevant section for such a deduction in Form 2042 or 2042 RICI. Could you kindly confirm whether any tax benefits apply in this case?

    3. Is it okay to just submit the rental contract as proof of address or should I also attach “Quittance de loyer” since the contract is more than 3 months old?

    TIA.

    Kind regards,
    Aashray

    Reply
    1. Prasanth

      Hello Ashray,

      1. Yes, one bank account details for the refund & tax payments.

      2. Personal Loans from bank aren’t considered as taxable income and so a declaration is not required. It’s applicable if you borrowed it from someone.

      No tax benefit in either case.

      3. Rental contracts are often older. So, it’s always recommended to submit something not older than 3 months such as rent receipts & utility bills. Same as explained in https://prasanthragupathy.com/2024/07/address-proof-documents-for-resident-permits-justificatif-de-domicile/

      Cheers,
      Prasanth
      PS: If my articles and answers are helpful, please leave your feedback on Trustpilot

      Reply
  19. MegK

    I had two questions regarding my first French tax declaration:

    Since this is my first time filing taxes in France, can I declare both my 2023 and 2024 income together using the paper Form 2042? If I tick the box “Vous déposez une déclaration pour la première fois” on the form, will the tax authorities still issue me a single numéro fiscal, even though I’m filing for two years at once?

    In 2024, I worked as a cross-border intern in Luxembourg while residing in France. I paid taxes and filed my return in Luxembourg accordingly. Should I declare this income as foreign income on the French return, and would I have to pay taxes in France again, or is there a way to avoid double taxation?

    Thanks!

    Reply
    1. Prasanth

      Hello Meghan,

      1. In this case, you are supposed to create separate declarations using 2025 & 2024 tax forms https://prasanthragupathy.com/2024/03/tax-list-of-income-tax-declaration-forms-in-france/
      Create separate folders for the 2 declarations & submit them together.

      A single numéro fiscale will be created for you.

      2. As long as the internship was required to complete your course & the salary was less than 21273€, it’s exempted completely. So, there is nothing to declare about it in France.

      Cheers,
      Prasanth
      PS: If my articles and answers are helpful, please leave your feedback on Trustpilot

      Reply
  20. Aswathy Rajan

    Hello Prasanth
    Thank you for this informative article. Very helpful.

    I have a question. while filing the tax in 2025 for the income earned in 2024, should I consider the salary received for the month of Dec 2024 (received on 02 Jan 2025). Is this Dec 2024 salary to be considered for 2024 tax file or to be considered in 2025 Tax file.
    the line – ‘ the 2025 income tax declaration is done for the income earned from January to December 2024. ‘ was clear to me with the understanding that I have to consider salary earned till Dec 2024 though payment received on 02 Jan 2025, but got confused when received feedbacks from others.
    Thank you in advance for the response.

    Reply
    1. Prasanth

      Hello Aswathy,

      If I was in your situation, I will declare it as Dec 2024 income in the 2025 declaration.

      Cheers,
      Prasanth
      PS: If my articles and answers are helpful, please leave your feedback on Trustpilot

      Reply
  21. Atanu

    Hi Prasanth,

    Thank you for your articles. I am doing my first Income Tax declaration in France and your articles and videos are really helpful. I have a question and will be great if you can give me some input on that. I have a couple NSCs with Indian Post Office and a recurring deposit in a Bank in India, do I need to declare the interest from them for the year 2024 or I can just declare it when they mature and the amount comes my bank account in India.

    Thank you!

    Atanu

    Reply
    1. Prasanth

      Hello Atanu,

      Any income including bank interest received during 2024 must be declared in the 2025 income tax declaration.

      Please refer to my 2 detailed video tutorials on this topic.

      Cheers,
      Prasanth

      Reply

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