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 2024 income tax declaration is done for the income earned from January to December 2023.
1. Documents Required
You need to collect the following documents for your income tax declaration.
- Form Formulaire 2042 : Déclaration de revenus (2024 year version will be available in April). It is the basic tax declaration form.
- Annexure Form Formulaire 3916-3916-BIS (2024 year version will be available in April). 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.
- 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.
2. 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.
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.
3. Related Articles
- Tax : French Income Tax Declaration Deadlines In 2024 For AY2023 Income
- Tax : French Income Tax Brackets And Tax Rates In 2024
- List Of English-Speaking Finance & Tax Advisors In France
- Double Tax Avoidance Agreement (DTAA) Between France And Various Countries
- What Is France Services ? Government In Proximity
4. Sources & References
- What is the NIF (TIN in English)?
- Impôt sur le revenu : tranches et taux d’imposition 2024 Service-public.fr
- Quel est le barème de l’impôt sur le revenu ? Service-public.fr
- Quotient familial et impôt sur le revenu : comment ça marche ? Economie.gouv.fr
- Pouvez-vous bénéficier de la décote de l’impôt sur le revenu ? Economie.gouv.fr
- Calculation of income tax Code général des impôts : articles 193 à 199
- Amount below which tax is not collected Code général des impôts : articles 1657 à 1659 A
- Bofip-Impôts n°BOI-IR-LIQ-20 relatif au calcul de l’impôt sur le revenu
- How to calculate your income tax according to the income tax brackets & rates ? Economie.gouv.fr
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.
Updated 12th March 2024
I am driver har in dubai I have licence UAE 9yar experience tax driver I move your cantry do you halp me I need to work
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
Hello Shivaraj, Did you see the 1st line of this article?.If No, please do the same.
Thanks in advance.
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?
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.
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!
Hello Aditya,
Unfortunately, Indian loans do not qualify for any tax benefits in France.
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?
It is just a template and not mandatory to fill, if you have all the supporting documents mentioned on this post.
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?
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/
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
Please refer to this article which explains this topic in detail
https://prasanthragupathy.com/2024/04/tax-declaration-of-indian-income-in-france-based-on-dtaa/
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?
Hello Vinay, please refer to this video tutorial https://youtu.be/6ku8Qmxplt4
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.
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.
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.
Hello, I have already explained these topics in detail.
1. Check address part from 02:00 mins https://youtu.be/6ku8Qmxplt4?feature=shared
2. https://prasanthragupathy.com/2024/04/tax-declaration-when-one-spouse-is-living-outside-france/