top cx logo
cx logo
Explorearrow down
search icon

Should I declare my marriage on my French income tax return?

A marital change must be reflected in your French tax declaration 

Reader question: I rent out a flat in France but am resident in Switzerland for tax purposes. I have now married outside France. Do I need to declare my change of marital status on my French income tax return when I declare the rent, or is it irrelevant? Is there any particular benefit or new tax obligation?

France applies taxation on a joint basis to married couples so if you have married, whether in France or outside of France, France will expect this marital change to be reflected in your tax declaration later this year.

Until now, as a single person, you benefited from the tax-free element of tax bands, which was latterly €10,064. However, had you been married last year, as a married couple, your rental income would have benefited from the married allowance, so twice the €10,064, causing some saving in the income tax due on your rental income and also savings from the 7.5% prélèvement de solidarité.

Since taxation is joint, it does not matter that the income is in your name only to benefit from the married allowance. This year, on 2020 income, the tax-free element will be €10,084.

Once the tax-free element has been accounted for, remaining taxable income will be less, resulting in a lower tax liability than would have been the case had your income been taxed as a single person. So yes, declare the marriage.

Related stories

7 facts about tax in France that may surprise you

French property investment simulator goes online

Resident or second-home owner in France?
Benefit from our daily digest of headlines and how-to's to help you make the most of life in France
By joining the newsletter, you agree to our Terms & Conditions and Privacy Policy
See more popular articles
The Connexion Help Guides
featured helpguide
Healthcare in France*
Featured Help Guide
- Understand the French healthcare system, how you access it and how you are reimbursed - Useful if you are new to the French healthcare system or want a more in-depth understanding - Reader question and answer section Aimed at non-French nationals living here, the guide gives an overview of what you are (and are not) covered for. There is also information for second-home owners and regular visitors.
Get news, views and information from France