Income tax returns
As of January 1, 2019, the French government introduced withholding taxation – le Prélèvement à lasource (PAS). Income earned from January of any given year is now taxed at the source on a monthly basis. The tax rate is determined by the tax administration based on the two previous years income and tax amount, or a neutral tax rate is applied for newcomers with no previous record.
All employers based in or outside France withhold income tax on their employees’ salary income. They declare the amount of income tax withheld and each month, they transfer these amounts to the French tax administration.
Tax declarations are generally due in June. The following August, taxpayers receive a tax assessment which will indicate if they have a balance to pay or if they will receive a refund of overpaid tax.
For further information, visit the English pages at the French Inland Revenue website.
You can also contact the ILL Personnel Administration and Payroll group:
ILL 4 - Office 021 or 022 - Tel: 0476 20 71 06
Your first tax return
First time filers may file a paper tax return using forms downloaded from an official website. The declaration should be sent in the post by registered mail (Recommandé) and with Accusé de Reception – RAR, or notification upon reception. Declaration can also be hand delivered, but you must ask for proof of deposit.
Forms should be sent to the tax centre of your city or residence.
Download forms for your first tax return
Subsequent tax returns
Once you have already filed a tax return in France, your declaration must be made online using an account you set up on the official website www.impots.gouv.fr.
TIP: The ILL and ESRF organize an annual tax seminar in April in which a tax expert presents in English the tax declaration process for newcomers, and walks participants through the first tax declaration.
Departure from France
You will need to notify your tax centre of your departure from France in a standard letter indicating a reliable address in your new host country, or family or friends in France or elsewhere. You will still need to file a tax return in May of the following year. The tax authority will send you a tax assessment indicating whether a balance is due to be paid or if you will receive a refund of overpaid taxes.
After you departure, you will need to write a letter explaining that your tax liabilities were fulfilled after your last payment. If you are no longer receiving income from France, you tax file will remain dormant until you come back to France. If you continue to receive income from French sources, you tax file will be sent to SIPNR, a Tax Service for non-residents.
Local taxes: Property taxes and rates
The situation varies depending on whether you are a tenant or a property owner.
All tenants occupying a property on 1 January of the year – including renters - must pay the taxe d’habitation for the year in question. The television license fee (la contribution à l'audiovisuel public or CAP) is included in the calculation and must be paid at the same time; however, it is being phased out gradually and is expected to be eliminated entirely by 2022.
Anyone owning a property on 1 January must pay the taxe foncière. If owner occupied, the owner will pay a taxe d’habitation.
You do not need to contact the tax office. Your tax office will send you a form based on the information contained in your income tax return. The amount of tax payable depends on the type and size of the property you live in and where it is located.
For further information, visit the French Inland Revenue website.
You can also contact the ILL's Personnel Administration and Payroll group (ILL 4 - Office 021 or 022 - Tel: 0476 20 71 06) for more information.