List of Income Tax Declaration Forms and Annexures in France

Updated on: March 21, 2025 | By: @rprasanth_kumar

Every year, millions of taxpayers in France submit their income tax declarations during the April-June tax season. The declaration requires multiple tax forms based on the sources of incomes and the locations of the accounts.

Good to know: Income Tax declaration is done during the current year for the income earned in the previous calendar year. For example, the 2025 declaration is done for the income earned from January to December 2024.

The various sources of income can be from salary, capital gains, bank interests, dividends, self-employment, rentals, etc. Some income sources can be tax-exempted but they have to be declared too.

2025 Tax Forms for AY2024 Income

The 2025 tax forms will be published under the section “Millésime 2025” during April 2025.

Income Tax Declaration Forms and Annexures:

Tax Forms	Description
2042	The main tax form to start the declaration
2042-C	Complementary income from dividends, capital gains from shares, life insurance, tax-exempt real estate investments, etc
2042-C-PRO	Income from self-employed occupations, tax reductions, and credits to companies.
2042-IFI	If net taxable real estate assets are more than 1,300,000 euros (property fortune tax)
2042-IOM	Investments in French overseas territories
2042-RICI	For claiming Tax reductions and Tax credits
2044	Income from unfurnished rentals, shares of real estate businesses, or investment funds
2047	Foreign Income including interest, capital gains, dividend, etc
2074	Profit or loss from movable assets like shares, etc
2086	Income from digital assets such as NFTs, cryptocurrencies, etc
3916-3916-BIS	Declaration of foreign bank accounts, investment accounts, and life insurance policies

Forms for Non-resident Tax declaration:

The Form 2042-NR declaration must be submitted if you left or returned to France during the year and have earned income from French sources during that time.

Income Tax Declaration Guides:

Tax Guides	Description
2041-NOT	Main guide about income tax declaration
2042-IFI-NOT	Guide about declaring property fortunes
2044-NOT	Guide about declaring Income from unfurnished rentals, shares of real estate businesses, or investment funds
2047-NOT	Guide about declaring foreign income
2074-NOT	Guide about declaring profit or loss from movable assets

2024 Tax Forms for AY2023 Income

The various income tax declaration forms and guides for 2024 tax declaration can be found via the above link but under the section “Millésime 2024“.
It concerns the worldwide income earned between January and December 2023.

2023 Tax Forms for AY2022 Income

The various income tax declaration forms and guides for 2023 tax declaration can be found via the above link but under the section “Millésime 2023“.
It concerns the worldwide income earned between January and December 2022.

Sources & References

Tax: How To Do Your First Income Tax Declaration In France?
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

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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.