Introduction and useful contacts

Use the contents list to access topics of interest. Alternatively, use the ‘next’ and ‘previous’ options at the bottom of each page to read the guide in sequence. If you have questions on this topic that are not answered in the guide, please email questions@connexionfrance.com and we will do our best to address them in future updates. The guide will be updated as key changes arise - we will notify you when this happens.

Everyone who is a French tax resident (this applies, notably, if France is your main home) is obliged to submit a French income tax return, though for a minority who have declared before and have simple tax affairs with no significant year-on-year change may do so ‘tacitly’. The latter involves just checking information the tax office holds for your known incomes for the French tax year. It does not apply if you have income from foreign sources. 

Non-residents must declare certain kinds of revenue from French sources – the most common being property rental income.

It is important, especially when moving to France, to be aware that it is your responsibility to make your declaration. Ignorance is not a valid excuse.

You are liable to be assessed for French tax from the date that you move here and where you should declare and potentially pay tax is not a matter of choice between countries but a fact based on a fixed set of criteria. 

Once you are in the French tax system, this involves regular tax-at-source payments on income that France can tax directly, such as French pensions and salaries, as well as instalments based on estimates of other recurring income that you have previously declared. 

There is also then an obligatory annual declaration of income for the French tax year (the same as the calendar year) submitted the following spring. This is to check the correct tax has been paid taking into account all your income, family situation and applicable allowances. 

There are tax credits and reductions for a range of expenses, with recent additions including costs to install electric car charging points (including at second homes). Credits also exist for making gifts to good causes.

In fact, after application of all the relevant adjustments, less than half of households actually pay income tax. 

Almost everyone must now declare online and it is important to register for an account on the tax website –however it is still possible to use paper forms for your first declaration or if you have no internet access.

French tax residents must declare their worldwide income but tax treaties exist with many countries to avoid double taxation. Unusually, the US requires most of its citizens to file annual US returns even if they are non-resident — although this does not necessarily mean the same income is taxed twice. 

For those with UK income, a few tax benefits linked to EU membership were lost due to Brexit, but others were retained, including a lower rate of French social charges for those linked to UK social security and who have property or investment income. 

This guide covers known updates for 2025’s income as well as giving an overview of how French income tax works. We have accounted for the latest changes from 2026’s budget law, which was passed unusually late (in February), as also happened in 2025.

It should be remembered that the declaration process was not created with foreign nationals in mind, which can lead to grey areas for some types of income. 

This guide uses 2025’s tax forms and online sections for images as this year’s online declaration process and forms had not been released at the time of publication. 

If applicable we will add new information to the guide once the website opens for this year’s declaration and the new forms are released.

Thank you for your confidence in us. 

The Connexion team

USEFUL CONTACTS

General tax queries for residents (French only)

0809 401 401 (open Monday to Friday 8:30-19:00, cost of a local call)

General tax queries for non-residents (French or English)
0033 1 72 95 20 42

HMRC in the UK (for non-UK residents)
0044 135 535 90 22

IRS in the US (for non-US residents)
001 267 941 1000

French tax service for non-residents
Service des impôts des Particuliers Non-résidents, TSA 10010, 
10 rue du Centre, 93465 Noisy-le-Grand Cedex, France

Residents of France
Full details of your local tax office (service des impôts des particuliers) can be found at the top of your main tax form or via impots.gouv.fr by clicking Contact et prise de RDV at the top right, then Particulier and replying to the questions that follow.

You can also message the French tax authorities with a question using your personal online space. Connexion team members have found this to be quick and efficient.

Income tax is specific to the individual. If you need help to complete any section of the tax forms either online or on paper we suggest you seek professional advice. The Connexion is unable to enter into private correspondence on any matters relating to the completion of your French income tax declaration.