I did not declare in 2024: what should I do now?

I am a foreigner currently working and staying in Paris, France. I have not declared tax yet. I have been here since June 2024. Can I declare tax for that year 2024?

Yes, you can, and should, declare your 2024 income – as well as your 2025 income.

For 2024 you should declare worldwide income from June 2024 to December 31, 2024, and for 2025 you should declare income for the whole calendar year. However, you should not mix these up in one declaration.

It may be simplest, if you have time, to complete the 2024 declaration and send it to your tax office on the paper forms, which you can download at impots.gouv.fr. 

Send it by registered post or drop it in by hand (tax offices have letter boxes) and include a letter in French apologising for the late application and giving reasons, for example that you moved to France in that year and have realised, late, that you should have declared income from the year (if that is the case).

The tax office has the right to apply interest and financial penalties for late declaration on top of that year’s income tax, which would be calculated at percentages of the tax owed (if any).

Totally missing a declaration deadline does not officially fall under droit à l’erreur ('right to make a mistake') rules, but officials would still have discretion to be lenient towards a genuine mistake.

You could, if you wish, include this year’s declaration as well, which may be the simplest solution this time. Otherwise, if you have an account at impots.gouv.fr. 

You should be able to make this year’s declaration of 2025’s income online. It would be best to be upfront about this situation and regularise it now, so you do not face any issues moving forward.