Non-residents and new arrivals

Non-residents 

Non-residents with regular French-source income such as rent from a property in France must have instalments deducted from their bank accounts. This can be monthly or quarterly. The amount is based on the last declaration, so in 2026 it is based on your 2025 declaration relating to 2024 income.

For this you must have a bank account in France or a country in the SEPA zone from which instalments may be taken. The UK remains in Sepa despite Brexit. You can check Sepa countries here: tinyurl.com/WhereSepa. 

New arrivals

New arrivals in France can declare their income using paper forms and then wait until the second year of declaring to use log-in information from their next tax forms to create an online space at the French tax website impots.gouv.fr. 

It is your responsibility to organise your declaration and do not expect to be sent information about this. Alternatively, once you are established in France, you can set up an account straight away (see chapter 4).

Once you have an account, it will be possible via your personal space to give an estimate of income, which should be subject to instalment payments so as to avoid paying too much in one go later on. 

This is optional. Your main obligation is to make a declaration in the spring of the year after the year in which you become resident in France. 

If you start a French job, if the tax authorities have no other information on which to base the PAS rate, they will apply a standardised rate based on the level of the salary alone with possible regularisation later once you have made a declaration of your worldwide income.

If you came in 2025, you make a declaration of 2025 income this spring (2026). The declaration will be used to calculate the PAS rate and/or instalments that you should start paying from September. For periods before registration for instalments, you will be expected to pay the tax in the latter part of 2026.