Last verified: October 2026 — Sources: impots.gouv.fr, Service-Public.fr
In France, income tax (impôt sur le revenu) works differently from what you may be used to. Since 2019, tax is withheld directly from your payslip (prélèvement à la source), but you are still required to file an annual tax return.
Who must file?
If your tax domicile is in France (you reside in France for more than 183 days per year, or your main economic interests are in France), you must declare all your worldwide income to the French tax authorities. Non-residents are taxed only on income earned in France.
Prélèvement à la source (pay-as-you-earn withholding)
Your employer withholds a percentage of your net taxable salary each month and pays it directly to the tax authorities. The withholding rate is calculated from your most recent tax return. If it is your first year in France and you have no tax history, a default rate (taux neutre) based solely on your salary is applied.
You can adjust your withholding rate through your account at impots.gouv.fr, for example if your family situation has changed.
Your first tax return
If you arrive in France in 2026, you will file your first return in spring 2027, declaring your 2026 income (from your arrival date to 31 December).
Steps
- Create your account at impots.gouv.fr as a new resident (section “Je suis nouveau résident en France”).
- Download or request form 2042 (the first time may be on paper; subsequent filings are online).
- Declare your income: salaries, business income, foreign income, etc.
- Submit the return within the deadline (generally between April and June, depending on your département).
- Receive your avis d’imposition: the document confirming your tax status. You will need it for many administrative procedures (renting, social benefits, visa applications).
Income tax brackets (2026, on 2025 income)
French income tax is progressive and is calculated per foyer fiscal (tax household), using the quotient familial (number of shares based on your household composition).
Simplified example for a single person (1 share):
| Net taxable income bracket | Tax rate |
|---|---|
| Up to €11,497 | 0% |
| €11,498 to €29,315 | 11% |
| €29,316 to €83,823 | 30% |
| €83,824 to €180,294 | 41% |
| Over €180,294 | 45% |
Key concepts
- Foyer fiscal: the unit that files together (single person, married couple or civil partners under PACS).
- Quotient familial: divides your income by the number of “shares” in your household (1 share per adult, 0.5 per child). It reduces the tax bill for families.
- Avis d’imposition: the document summarising your tax situation. It is essential for renting a flat, applying for credit or proving your tax residence.
- Declaring foreign income: if you have income outside France, you must declare it. Double-taxation treaties prevent you from paying tax twice on the same income.
Common mistakes
- Not filing because tax is already withheld: the withholding is an advance payment. The annual return adjusts the final amount. You may receive a refund or owe a balance.
- Forgetting foreign income: as a French tax resident, you must declare all your worldwide income.
- Not requesting the avis d’imposition: this document is essential for many administrative steps.
Related guides
- How to register as a micro-entrepreneur in France
- How to read a French payslip
- Gross vs net salary in France
- Your first 30 days in France
Official sources
Tax brackets and rules are revised annually. This article is for information only and does not replace professional tax advice, especially for complex situations (dual residency, international income).