Declaring your income in France
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. Secondly if you are not resident in France but earn income in France e.g. holiday rental income then you must declare this in France.
If you haven’t previously made a déclaration des revenues – income tax return, you will need to set up a compte fiscal with your tax number OR submit a paper return.
Revenue is declared for the previous year, so in 2026 we declare all revenue from 1st Jan 2025 to 31st Dec 2025. For those who arrived to become resident in France in 2025 they will declare the amount of revenue gained since 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 UK rental income.
You must also declare international bank accounts held outside of France, not the amounts you hold in those accounts but the account details including the start date.
After making your Déclaration des Revenus – either online or by paper you will receive your Avis d’Impôts – a document which will show the calculations involved in deciding whether or not you are eligible to pay tax. 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.
The percentage of tax due on your income depends on the level of your earnings, please note the brackets change slightly every year.
| Fraction du revenu imposable (pour une part) | Taux d’imposition à appliquer sur la tranche correspondante |
| Jusqu’à 10 084 € | 0 % |
| De 10 085 € à 25 710 € | 11 % |
| De 25 711 € à 73 516 € | 30 % |
| De 73 517 € à 158 122 € | 41 % |
| À partir de 158 123 € | 45 % |
The calculation for how much tax each individual or household must pay is unique depending on a variety of factors. How many people live in your household and the type of income received.
If you need help or guidance regarding setting up your online tax account in France or would like help submitting your tax return don’t hesitate to contact us.