Every year French residents are duty bound to declare their income to the French government taxation service – Les Impôts. This applies even if your income for the year is zero. Also if you are not resident in France but earn income in France e.g. holiday rental income then you must declare this in France.
This year the fun starts on 7th April 2022 and continues over the next 8+ weeks but beware! Different departments in France have different deadlines..
FINAL DATES FOR SUBMISSION ARE AS FOLLOWS:
Zone 1 – Depts. 1 to 19 and non residents – 25th May 2021
Zone 2 – Depts. 20-54 – 31st May 2021
Zone 3 – Depts. 55 to 976 – 7th June
If you haven’t previously made a déclaration des revenus – an income tax return you will need submit a paper return or set up a numéro fiscal – tax number and an online account in advance.
Revenue is declared for the previous year, so in 2022 we declare all revenue from 1st Jan 2021 to 31st Dec 2021. For those who arrived to become resident in France in 2021 they will declare the amount of revenue gained from the date they became resident.
Different types of income are treated differently and some need supplementary forms to be completed e.g. self employed income and any income from the UK or elsewhere in the world.
You must also declare international bank accounts held outside of France, not the amounts you hold in those accounts but the account details.
After making your Déclaration des Revenus – either online or by paper you will receive, either online or via post, your Avis d’Impôts – a document which will show the calculations involved in deciding whether or not you are eligible to pay tax and the amount owing. There may also be social charges to pay on elements of your income. The Avis d’ Impôts is an important document in France, one to keep safely, as it is used to calculate your eligibility for other taxes, benefits or grants, of particular interest are the fairly new Primes d’énergie available to households for the Transition énergétique.
Contact us for assistance submitting your French Tax return in 2022
The percentage of tax due on your income depends on the level of your earnings, the number of people in your household and any tax allowances on the various type of income you receive.
TAX BANDS FOR 2022:
| Fraction du revenu imposable (pour une part) | Taux d’imposition à appliquer sur la tranche |
| Jusqu’à 10 225 € | 0 % |
| De 10 226 € à 26 070 € | 11 % |
| De 26 071 € à 74 545 € | 30 % |
| De 74 546 € à 160 336 € | 41 % |
N.B. If you arrived to live permanently in France before 2021 you should have submitted tax returns previously. Certainly those in possession of a Brexit Withdrawal agreement Carte de Séjour should have submitted tax returns before this year and some departments are starting to chase absent tax returns. It is possible to submit these returns retrospectively up to 3 years and admit errors asap.