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.
Income Tax declaration is done during the current year for the income earned in the previous calendar year.
For example, the 2024 declaration is done for the income earned from January to December 2023.
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.
2024 Tax Forms for AY2023 Income
The 2024 tax forms were published under the section “Millésime 2024” on 24th April 2024.
Income Tax Declaration Forms and Annexures:
| 2024 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:
| 2024 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 |
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.
2022 Tax Forms for AY2021 Income
- The various income tax declaration forms and guides for 2022 tax declaration can be found via the above link but under the section “Millésime 2022“.
- It concerns the worldwide income earned between January and December 2021.
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
- Dois-je déclarer les comptes ouverts à l’étranger ? service-public.fr
- Comment déclarer mes comptes et mes contrats d’assurance vie détenus a l’étranger? impots.gouv.fr
- Impôt sur le revenu – Comment corriger votre déclaration ? impots.gouv.fr
- What is the NIF (TIN in English)?
- 2024 Income Tax Calculation Simulator: income earned in 2023 www.impots.gouv.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
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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.
Update 24/04/2024:
All the 2024 year tax forms were published today for people who need to do an offline income tax declaration this year
https://www.impots.gouv.fr/formulaire/2042/declaration-des-revenus