🇫🇷 EU / International

Déclaration de revenus (France)

French Annual Income Tax Return

Medium ~20 min TaxFranceIncome

/ What is this form?

All residents of France must file an annual income tax return, even if all tax has been withheld at source through prélèvement à la source (withholding). The online form at impots.gouv.fr is largely pre-filled from data submitted by employers and banks.

For newcomers, the first year often requires more manual input. Once registered, subsequent years are mostly a review-and-confirm process. The deadline is usually late May to early June, with earlier dates for online filers in certain départements.

Declaration of foreign bank accounts is legally mandatory for all French tax residents — penalties for non-declaration can be severe.

/ Who needs this form?

All residents of France regardless of nationality
Non-residents with income sourced in France
Even people with no additional tax to pay must file the annual declaration

/ What you need before you start

Numéro fiscal (French tax ID number)

Previous year's avis d'imposition (tax assessment notice)

Income statements (often pre-filled)

Foreign income records

Details of all foreign bank accounts held

/ Step-by-step guide

1 Get Your Numéro Fiscal

You need a numéro fiscal (tax ID) to log in to impots.gouv.fr. New residents obtain one at the Centre des Finances Publiques.

2 Log In and Review Pre-filled Data

Most income data is pre-filled from employer and bank reports. Review and correct as needed.

3 Declare Additional Income

Add any income not pre-filled: foreign income, rental income, freelance income, capital gains.

4 Declare Foreign Bank Accounts

Mandatory: declare all foreign bank accounts you hold — failure to declare results in severe penalties.

5 Submit by May/June Deadline

The exact deadline varies by département (1–3 June depending on region). Submit online.

/ Key fields explained

Field	What to enter	Common mistake
Revenus d'activité	Employment income — usually pre-filled from employer reports. Verify accuracy.	Not correcting pre-filled amounts if they are wrong — you are responsible for accuracy.

/ Common mistakes to avoid

Thinking prélèvement à la source (withholding) means you don't need to file — you must still file annually.

Not declaring foreign bank accounts — mandatory and very heavily penalized.

Missing the deadline — even a few days late can result in penalties.

/ Frequently asked questions

Do I need a numéro fiscal?

Yes. Register online at impots.gouv.fr or at your local Centre des Finances Publiques to obtain your numéro fiscal before your first declaration.