Every year, millions of taxpayers in France, including international students and expats, are required to file their income tax declarations. The filing period runs from April to June, and the process involves submitting various tax forms depending on income sources and financial assets.
In France, income tax declarations are filed for the previous calendar year. This means that in 2025, taxpayers will declare their income earned between January and December 2024. Income can come from multiple sources, including:
Even tax-exempt income must be declared in most cases, making it crucial to understand which forms apply to your financial situation.
The 2025 income tax declaration forms will be available on the official tax portal (impots.gouv.fr) in April 2025 under the section "Millésime 2025."
2042 Main income tax declaration form (mandatory for all taxpayers)
2042-C Declaration of complementary income: dividends, capital gains, tax-exempt real estate investments, etc.
2042-C-PRO Declaration of income from self-employment, tax credits, and reductions for businesses.
2042-IFI Declaration of property wealth tax for individuals whose net taxable real estate assets exceed €1,300,000.
2042-IOM Declaration of investments made in French overseas territories.
2042-RICI Declaration for tax reductions and credits such as donations, home improvements, and childcare expenses.
2044 Declaration of rental income from unfurnished properties, real estate investment funds, and real estate businesses.
2047 Declaration of foreign income such as salaries, interest, dividends, and capital gains.
2074 Declaration of capital gains or losses on the sale of movable assets (e.g., stocks, shares).
2086 Declaration of digital asset transactions, including cryptocurrency and NFTs.
3916-3916-BIS Declaration of foreign bank accounts, life insurance policies, and investment accounts.
Expats and international students moving in or out of France during the year must file the Form 2042-NRform if they have earned income from French sources while residing abroad.
To assist with filling out the forms, the French tax authorities provide official guides:
2041-NOT General guide for income tax declaration.
2042-IFI-NOT Guide for declaring property wealth tax.
2044-NOT Guide for declaring rental income from unfurnished properties.
2047-NOT Guide for declaring foreign income.
2074-NOT Guide for declaring capital gains or losses.
If you need assistance with your income tax declaration in France, EDUXskills provides professional services to help international students and expats navigate the process efficiently.
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