Bands, credits... how France works out your tax
For many people the process is straightforward
French income tax for residents involves different percentage bands being applied to taxable income.
The first part of income is taxed at 0% (ie. in practical terms, it is not taxed), the next part has a low percentage rate applied, the next, if any, a higher one, etc.
Tax for non-residents is usually at a fixed 20% or 30% (see chapter 3).
As we detail later, other calculations come into play, including some which reduce your tax bill depending on the size of your family (called the family quotient) and tax credits that lower your bill if you have home-help such as a cleaner or, for example, donate to charity.
Working out your tax liability will be done by the local tax office and a notification (avis d’impôt) will be available in your online account in late summer. in 2026 this will only also come in the post if you declared on paper forms last time, though the tax authorities say in future they will allow the option of requesting one if necessary.
The avis will tell you if you still have anything to pay in addition to any tax already paid at source.
To minimise the risk of penalties, take care to ensure all relevant income is appropriately declared.
One solution is to pay an accountant or a regulated tax adviser to help but whether you do so or not, it is still useful to understand the system, as your declaration is your responsibility.
On these pages we look at some key points and many of the typical kinds of income that are declared by English-speakers in France. This guide is for general information only.
We cannot cover every situation and, if in doubt, check points with your tax office – the simplest way being to ask a question in your personal space online – or seek professional advice. Members of The Connexion team have found the online tax service to be quick and helpful.
General help with administrative tasks including how to use the tax site to declare online can also be obtained from the France Services offices that are now found in many parts of the country. However, it should be noted that they may not necessarily be able to help with more complex foreign income issues to do with exactly what and how you must declare.
Bear in mind that declarations of foreign income – some of which may be of types unfamiliar in France – occasionally leave room for different interpretations of the rules. It is also not uncommon for different tax offices to apply rules in different ways with regard to certain kinds of income.
For many people, however, the process is straightforward and there are clear solutions for most common kinds of income.
