French taxes are managed by the Direction Générale des Finances Publiques, requiring residents (183+ days/year) and non-residents with French-sourced income to file annually via impots.gouv.fr. Key terms include the Numéro d’Identification Fiscal (NIF), a unique tax identification number assigned to individuals for tax purposes, also known as the Tax Identification Number (TIN) in international contexts. The avis d’imposition is the tax notice detailing your tax assessment, and Cerfa N° 2042 is the main income tax return form. Filing, due May–June, covers income like salaries, pensions, or rentals, with double taxation agreements for non-residents.
1. Documents You Need to Prepare
- Completed tax return form (Cerfa N° 2042 for income tax)
- Proof of income (e.g., payslips, pension statements, foreign income records)
- Bank details (RIB with IBAN) for tax payments or refunds
- Proof of residence (e.g., utility bill, lease agreement)
- For non-residents: Form 2041-E for double taxation agreements
- Marriage certificate (if applicable, for joint filing)
- Proof of deductions (e.g., charitable donations, childcare receipts)
- Social security number or tax number (if already issued)
- Translated documents (if non-French/English, by sworn translator)
2. Criteria to Check If You Need to File
- Resident in France (183+ days/year) or primary economic activity in France
- Income from French sources (e.g., salary, pension, property)
- Worldwide income if tax resident (subject to double taxation treaties)
- Non-residents with French-sourced income (e.g., rental income, business profits)
- Married couples: Joint filing required unless separated
- No minimum income threshold for residents (must file even with zero income)
3. Website to Submit or Location to File for the First Time
- Submission: impots.gouv.fr (online tax portal)
- First-time filers: Visit local tax office (Service des Impôts des Particuliers, find via impots.gouv.fr by postcode)
- Non-residents: Contact Service des Impôts des Non-Résidents (0 809 401 401 or impots.gouv.fr)
- Paper submission: Local tax office or Centre des Finances Publiques
4. Processing Time
- Filing deadline: May–June for previous year’s income (exact date varies)
- Online filing: Immediate confirmation
- Paper filing: 1–2 weeks for receipt confirmation
- Processing/refunds: 1–3 months after submission
- Non-resident tax issues: 1–6 months
5. Next Steps
- Create account on impots.gouv.fr (requires tax number; request at tax office if new)
- Submit tax return online (preferred) or by paper at local tax office
- Pay taxes via bank account or receive refund (if applicable)
- Check for tax notices (avis d’imposition) in impots.gouv.fr account (July–September)
- Contact tax office for double taxation agreements or disputes
- Update income changes (e.g., job, marriage) via impots.gouv.fr