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. 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)
2. Documents You Need to Prepare
- Complete tax return form (Cerfa N° 2042 for income tax and 2042-C for supplementary income tax).
- Proof of ID (passport, residence permit)
- If you have income from other countries, fill Form 2047.
- If you have foreign bank accounts, you need to declare all of them on Form 3916.
- 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)
- You don’t need to fill in 2043-SD to get your ‘numéro fiscal’ (tax number) or numéro d’identification fiscale (NIF). It will be assigned to you after they process your first tax return.
3. File for the First Time
- First-time filers: Visit the local tax office with your files. You can get the tax office address by searching “Centre des Finances Publiques” (Public Finance Center) on Google Maps.
- Non-residents: Contact Service des Impôts des Non-Résidents (0 809 401 401 or impots.gouv.fr)
4. Processing Time
- Filing deadline: May–June for previous year’s income (exact date varies)
- Processing/refunds: 1–3 months after submission
- Non-resident tax issues: 1–6 months
5. Next Steps
- In late July or early August, you will receive your tax notice by mail. It will provide your NIF and tax return.
- At this stage, you cannot yet create an online account. You are required to visit the tax office in person to verify your identity (passport) and email address.
- Once verified, create an account on impots.gouv.fr (requires tax number)
- After your account is set up, you can submit disputes or ask questions online.
- You may pay taxes via bank transfer or receive a refund, if applicable.
- In subsequent years, tax returns should be submitted online (preferred) or by paper at your local tax office.
- If you have foreign bank accounts, you should file all accounts online.
- Check your tax notices (avis d’imposition) in your impots.gouv.fr account between July and September.
- Report any changes in income or personal situation (e.g., employment, marriage) through impots.gouv.fr.