Starting your declaration

In this chapter, we review the key online and paper forms for the annual tax declaration and look at how to complete them.

Note that box names – and some form names – are the same for online and paper declarations, although the way they are presented differs, as does the way you navigate through the declaration process online. In particular, online you are asked to select the sections you require and will not necessarily see all the sections that you would if using a paper form.

When declaring online, you might wish to print off and complete the paper forms to help you see what details are needed. However, since 2025, people who declared online in the previous year are no longer sent a prefilled version of the paper form/s.

You should also consult chapter 4 of this guide on the online process.

Please also refer to chapter 6 on the French social charges for important information on exemptions, especially if you are a pensioner with an S1 form for your healthcare.

Important note: Copies of the paper forms for 2025 income (to use for your declaration this year [2026]) were not available at the first publication of this guide. We have therefore used images of, and made references to, the forms produced in 2025 for 2024 income. Differences from year to year are usually minimal.

All paper ‘2042’ forms are now combined in the main declaration (Déclaration principale - revenus 2025) when declaring online. 

See also the next section in this chapter for how to make a note to the tax office and for a comparison between online and paper forms.

This guide will be updated with any important new information once this year’s actual forms are released. We will notify buyers by email should this happen.

We cannot cover every individual tax situation, so these pages are for guidance only and are no substitute for seeking appropriate professional advice, especially if your affairs are complex. There may be additional matters in your financial affairs which mean parts of the following information will not apply to you or will apply in a different way than explained. This guide is for general information only.

What documents do I need?

You do not have to attach or send in documents proving your income figures with your declaration, but you should have them to hand to fill in the form. You also need to keep them in case any checks are undertaken by the tax authorities at a later date. You need bank statements, statements of investment income, and similar documents.

If you are British, you will be familiar with the UK tax year which is (unlike France and the US) not the calendar year but runs from April 6 to April 5. Past experience has shown that French tax offices often accept the use of April-to-April UK documents for regular UK income, as long as they relate to a 12-month period ending in the French tax year in question. For example, April 2024 to April 2025 for declaring 2025 income.

If you have anything to declare from a French bank account, this will be mentioned on an annual imprimé fiscal unique that you should receive from your bank or investment provider, whether in hard copy or available via an online space. Regulated French savings accounts such as LDDS, Livret A, LEP, and Livret Jeune, which are tax-free, do not need to be declared. The same applies to some common French benefits, such as allocations familiales, Aspa, allocation logement, and allocation de rentrée scolaire.

Before starting, you may wish to spend time collating information and preparing it on a separate sheet in the right format, for example, converting any non-euro income to euros.

Do I make one single family declaration?

Usually, yes – your foyer fiscal (tax household) includes you and your spouse or pacsé / civil partner, and any qualifying dependants (children or other relatives) who live with you. Taxation for couples in France, whether in a marriage or civil partnership – but not if cohabiting – is joint.

There is no separate taxation of husband and wife or civil partners, but due to the structure of the tax system this does not result in any fiscal disadvantage compared to individual taxation.

With joint declarations, both partners fill in their details on the same form. Partners who are legally separated and living apart should in most cases complete separate forms in the year of separation (tinyurl.com/year-of-sep). People simply cohabiting each need to submit a tax return.

Getting extra help

In addition to consulting an accountant or tax adviser, you can call the official tax helpline (French only) on 0809 401 401 (local call rate from a landline). Your local centre des impôts should also be able to help. However, bear in mind that they can only assist you with completing your declaration and cannot provide financial advice.

Translating the tax website

If you are declaring online and you need help understanding the French, some tax advisers recommend using an online translation tool.

Automatic translations are not perfect, but they can help you understand the general meaning of instructions on the tax website.

The Connexion has tried out several online systems with varying results.

Here are some options, though we cannot guarantee any to be infallible (Microsoft translated espace particulier – meaning a personal online space on the tax website – as ‘particular space’, for example).

DeepL (deepl.com) is often considered one of the best translation tools.

Its paid version can translate entire web pages, but even the free version allows you to highlight text and obtain a translation via a browser extension or app. After installing it, you can highlight text on a page and click the hexagonal DeepL icon or right-click to translate.

Google: If you use the Chrome browser, translation is built in and you may automatically be asked if you want to translate a page written in French. If not, right-click on an empty space on the page and choose Translate to English from the menu.

Microsoft: Microsoft’s Edge browser also includes a built-in translation feature. As with Chrome, you may automatically be asked if you want to translate a page, or you can right-click on the page and select Translate to English. Edge uses Microsoft Translator.