If you have recently moved to France and are earning an income, you are required to declare your earnings to the French tax authorities. Filing your first income tax declaration in France can be confusing, especially if you do not yet have a Numéro Fiscal (French Tax Identification Number - TIN). This guide provides a step-by-step approach for international students and newcomers on how to complete their first tax declaration.
In France, income tax is declared in the current year for the income earned in the previous calendar year. The tax declaration period runs annually from April to June. For instance, in 2025, you will declare income earned from January to December 2024.
If you arrive in France after the tax season, you can still apply for a Tax ID (Numéro Fiscal) following the same process. However, you will have to wait until the next tax season to file an actual tax return.
Before filing your tax return, gather the following essential documents:
For a complete list of tax forms, visit the official French tax website (impots.gouv.fr).
1️⃣ Step 1: Prepare Your Documents
2️⃣ Step 2: Submit Your Tax Declaration
3️⃣ Step 3: Receive Your Tax Identification Number
As an international student in France, filing your first income tax declaration typically requires the following documents:
1. Proof of Identity:
Passport or National ID card.
2. Visa or Residence Permit:
A valid student visa (if applicable) or residence permit (Carte de séjour).
3. Student Enrollment Proof:
A certificate of enrollment from your French educational institution.
4. Proof of Residence:
A recent utility bill (electricity, water, internet, etc.) or a lease contract to show your residential address in France.
Rent Slips of month of January.
5. Income Documentation:
Salary Payslips (if you are working part-time or full-time).
Bank statements showing any deposits made for income or scholarships.
Scholarship Certificates (if applicable, confirming the scholarship amount you receive).
If you’re receiving financial support from family, some proof of the transfer or support might be required.
6. Tax Identification Number (Numéro Fiscal):
If this is your first tax declaration, you’ll receive a tax identification number from the French tax authorities after filing the first tax.
7. Social Security/Health Insurance Information:
If you are registered with French social security (Sécurité Sociale) for health coverage, you will need to provide your health insurance details.
8. Rental Expenses (if applicable):
A certificate or receipt if you claim deductions related to housing (for example, for the APL housing subsidy, if applicable).
9. Previous Tax Returns (if you have filed taxes in the past in France):
Any tax documents from the previous year, if you have worked or lived in France prior to your student status.
10. Bank Details:
Your RIB (Relevé d'Identité Bancaire) to provide the bank account details for any possible refunds.
If you have any specific income sources or exemptions (such as international scholarships), make sure to gather any documents related to that as well. It's a good idea to check with the local tax office or a tax advisor if you're unsure about particular documents based on your situation.
Ensure you submit all required documentation for your tax return. If you are unsure about any specific documents for your case, it’s always a good idea to check with the local tax office (Centre des Finances Publiques) or consult a tax advisor specializing in international students in France.
1. What happens if I don't declare my income in France?
Failure to declare income can result in penalties, fines, and tax audits. Even if you have no income, you should file a “Déclaration Zéro” to establish your tax status.
2. Can I file my first tax return online?
No. First-time declarations must be done on paper. Once you receive your Tax ID, you can file online for future declarations.
3. What if I arrived in France mid-year?
You should still file a tax return for the months you were in France. Your tax obligation will be calculated based on your residency duration and income.
4. Do I need to declare foreign bank accounts and crypto wallets?
✅ Yes, it is mandatory to declare all non-French bank accounts and cryptocurrency exchanges using Form 3916-3916 BIS.
5. How do I pay my taxes in France?
Once your tax return is processed, you will receive a tax assessment (Avis d'Imposition) detailing your tax liability. If you owe taxes, payments can be made via bank transfer, direct debit, or online through impots.gouv.fr.
Filing your first income tax declaration in France may seem overwhelming, but following this guide will simplify the process. Ensuring timely submission and correct documentation will help you establish your tax status and avoid penalties.
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