What you need to know before declaring
Discover essential tips for residents and non-residents
1 - If you are eligible to complete an income declaration to France, you make your wealth declaration at the same time.
Most French tax residents declare for both income and wealth tax online at impots.gouv.fr to the same deadlines, set annually from mid-May to early June, depending on where you live.
If you moved to France in 2025 you can make a first income declaration by paper form and can also make a wealth tax declaration in the same way. You download the forms here.
These should be sent to your local centre des impôts tax office by the set paper form deadline, usually in the second half of May each year.
New residents who have activated an espace particulier – personal space – on the site may, however, make first income and wealth declarations online. Your tax office provides log-in data to set this up.
2 - After a first IFI declaration all future declarations must be online unless there is a good reason you cannot do this. To do this for the first time you can use log-in
details from forms sent to you in the year after a first declaration and from your last income tax bill (avis d'impôt).
3 - For people who move to France, foreign assets are exempt from IFI in the first five years after moving.
4 - Non-residents must declare to a dedicated non-residents’ tax office, based in Noisy-le-Grand, Ile-de-France. It said it requires eligible IFI payers to declare online, even if they have no income to declare, with the exception of those declaring for the first time, who must do it on paper.
Anyone with a French tax number – the case if you pay French property taxes – can create a personal space, as explained on the French tax website.
5 - Non-residents making a first paper declaration must obtain the main IFI form, plus an additional form so as to provide personal details if they have no French income to declare.
The deadline is the same as for all paper declarations.
6 - Non-residents declaring online must do so by the deadline for the first declaration group for residents (departments 01-19).
7 - Even if declaring online, you may wish to download paper forms to help prepare, as information declared and boxes are the same. The paper form also comes with a notice (instructions) document.
8 - You do not have to send accompanying documents justifying amounts you are declaring but should still retain all documents for at least four years in case the tax office asks for further information.