In France, income tax is now deducted from your salary every month. If you are employed in France for the first time, your employer will apply automatically a withholding tax rate, similar to that of a single person without children. The tax authorities update your tax rate once (Prélèvement à la source - PAS) a year, in September, based on the information provided in your income declaration (which is to be filled out in the Spring).
Please note! Your applicable tax rate may be "artificially" low if you did not work in France for the whole year during the first year. You will be able to change it once you have been assigned a tax number (« impots.gouv.fr - Espace particulier « Gérer mon prélèvement à la source »). This modification will avoid you to refund money to tax authorities the year following your last declaration.
Whatever is your withholding, you must declare your income if:
- you have received a salary from a French source ; or if
- you are exercising a professional activity in France, whether or not you are employed in France
The income declaration process generally begins in late April and finishes in early June. The exact declaration submission deadlines vary depending on the number of your department of residence and your declaration method (online or paper format). You can find here more information on the declaration schedule.
If France is your country of residence for over 183 days per year, you are considered as a "tax resident" in France.
If France is not your country of residence for over 183 days, you are considered as a "non tax resident" in France.
NB : In both cases, it is mandatory to declare your income : failing to declare your income, submitting your declaration late or submitting a false declaration will lead to penalties.
If you are a French “tax resident”, you must declare all your income in France, from both French and overseas sources.
If you are declaring your income for the first time, you have to complete Form 2042 in paper format. If you have already declared your taxes in France, the online declaration from your personal account is mandatory.
Tax identification number
If you need a tax identification number :
- during the income tax compaign : the tax authorities will deliver your number once your declaration has been processed ;
- outside the income tax compaign: complete Form 2043 and submit it along with supporting documents to the Public Finances centre.
Once you have received your tax number, you can create your online account on the tax administration portal and do all your procedures online.
If you are a non tax resident in France, you must declare all your income only from French sources.
If you are declaring your income for the first time, you have to complete Form 2042 in paper format. If you have already declared your taxes in France, the online declaration from your personal account is mandatory.
Tax identification number
If you need a tax identification number :
- during the income tax compaign : the tax authorities will deliver your number once your declaration has been processed ;
- outside the income tax compaign: complete Form 2043 and submit it along with supporting documents to the Public Finances centre.
Once you have received your tax number, you can create your online account on the tax administration portal and do all your procedures online.
The tax agreements between France and various other countries mean that you will not be taxed twice. International researchers are included in these tax agreements.
If you find yourself in this situation, when completing your declaration, make sure that you:
1. Enter the total annual net taxable income in field 1AJ (you can find this amount on your December payslip);
2. Tick box 8FV on your 2042 declaration form;
3. Attach an extract from the relevant bilateral agreement (by ticking the box “Je veux ajouter des éléments ou informations concernant ma déclaration” - I want to add information about my declaration)
Non-residents can apply the “mean rate” (taux moyen) to their income tax if it is more favourable than the minimum rate.To obtain this, tick “Apply mean rate” (“Bénéficier du taux moyen”) during your online declaration. If you have chosen paper format, you will need to download Form 2042-C and complete field 8TM.
Public Finance Center for Non-Residents (SIPNR)
Telephone line: +33 (0)1 72 95 20 42 - Postal address: SIPNR, 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex, France
Support from amU Euraxess Centre
amU Euraxess Centre is available to provide you general information on tax formalities but does not replace the French tax authorities nor those of your primary country of residence.
