Anyone who settles in France, or returns there after a period abroad, sooner or later faces their first income tax return in France. Who is concerned? Which income must be declared? How can one file without a tax number? And what happens to income and accounts located abroad?
This article sets out in simple terms the applicable rules, the year of arrival, the steps of the first return and the main points to watch for foreigners settling in France and for returning expatriates. As every situation is different, an analysis with a lawyer is generally useful in case of doubt.
In brief
- Nationality in principle does not matter: it is tax domicile, assessed under article 4 B of the French General Tax Code, that determines obligations in France.
- A French tax resident is in principle taxable in France on all their income, from French and foreign sources; a non-resident, only on French-source income, subject to tax treaties.
- In the year of arrival, income received before settling in France is in principle taxable in France only if it is French-source.
- The first return can in principle be filed online, without a tax number, or on paper; it takes place in spring and covers the previous year’s income.
- Accounts kept abroad must in principle be reported from the first year of residence, and foreign income may, in some cases, give entitlement to a tax credit depending on the applicable treaty, which only an analysis of the situation by a lawyer can confirm or rule out.
Contents
Who is concerned by the income tax return in France?
Nationality in principle has no bearing: a French national and a foreigner are treated in the same way. What matters is tax domicile. A person is in principle tax-domiciled in France when they meet one of the following criteria, subject to tax treaties:
| Criterion | What it means in practice |
|---|---|
| Home or, failing that, main place of stay | The place where the family (spouse, children) usually lives; failing a home, the place where the person stays the most, generally more than six months a year |
| Main professional activity | The place where the main professional activity, employed or not, is carried out |
| Centre of economic interests | The place of the main investments, of the seat of business or from which most of the income comes |
A French tax resident is in principle taxable in France on all their income, whether it comes from France or abroad. A non-resident is in principle taxable in France only on French-source income. Tax treaties may, in some cases, change these rules, in particular where two States regard the same person as resident; only an analysis of the situation by a lawyer can determine whether this is the case.
The year of arrival or return
In the year of settling in France, income received before arrival is in principle taxable in France only if it is French-source; income received after arrival is in principle taxable, whatever its source. The article on changing tax residence during the year details these rules. Pending the first return, withholding at source on salaries is in principle calculated using a non-personalised rate.
How to file the first return
The income tax return takes place in spring and covers the previous year’s income. The first return can in principle be filed online on the impots.gouv.fr website, using the service provided for people filing for the first time, or on paper, using form no. 2042, with the individual tax office for one’s home. A tax number is then allocated: see the article how can a foreigner obtain a tax number in France?.
Depending on the income, other forms may be needed: the additional return no. 2042 C, form no. 2047 for foreign-source income, and form no. 3916-3916-bis for accounts held abroad.
An example
Maria, a Spanish national, settles in Lyon on 1 September 2025 to take up a job there. In spring 2026, she files her first income tax return in France. In it she in principle declares her French salary from September to December 2025; her salary received in Spain from January to August 2025, before she settled in France, is in principle not taxable in France. She has kept her bank account in Spain: this account is in principle reported on form no. 3916-3916 bis, and interest received after 1 September 2025 on form no. 2047, with, depending on the France–Spain tax treaty, a possible tax credit in France, which needs to be checked by a lawyer.
Points to watch for newcomers and returning expatriates
Several points deserve particular attention, ideally with the help of a lawyer:
- the impatriate regime, which may partly exempt certain remuneration and certain foreign income where the person was not tax-domiciled in France during the five calendar years preceding their taking up of the position (see the article on the tax exemption after returning to France);
- bank accounts held abroad, including those in the country of origin, which must in principle be reported every year from the first year of residence;
- foreign-source income (rents, dividends, interest, pensions), which must in principle be declared in France, the applicable tax treaty possibly providing for an exemption or a tax credit equal, depending on the case, to the corresponding French tax or to the tax paid abroad within the limit of the French tax: it is necessary to have the situation analysed by a lawyer to find out whether, and to what extent, the treaty applies (see the article I have foreign income: which returns must be filed in France?);
- local taxes: in principle, property tax (taxe foncière) for owners and, for second homes, the residence tax (taxe d’habitation).
FAQ
Is a tax number needed for the first return?
Not necessarily: the first return can in principle be filed online, through the service provided for first-time filers, or on paper; a tax number is then allocated.
Is a return useful if there is no income?
In principle, a person domiciled in France files a return even if their income is low or nil: it makes it possible in particular to obtain a tax notice, often requested for administrative procedures.
Is income received abroad before arrival taxable in France?
In principle no, unless it is French-source; income received after arrival is in principle taxable in France, whatever its source, subject to tax treaties.
Is a non-resident concerned by filing in France?
Yes, if they receive French-source income taxable in France, for example rent from a property located in France; they then in principle declare that income only.
Are bank accounts kept in the country of origin concerned?
In principle yes: they must be reported from the first year of tax residence in France, on form no. 3916-3916-bis.
