Foreign student, employee who has come to work in France or returning expatriate: sooner or later a tax number becomes necessary, in particular for the income tax return and for paying taxes. How can one obtain it when arriving from abroad, and is it needed before the first return?
This article explains what the tax number is, which office issues it, how the first return works and how to create one’s personal online account. As procedures may change, the official sources listed at the end of the article make it possible to check the current arrangements.
In brief
- The tax number (tax identification number) is a unique 13-digit identifier allocated by the tax authorities; with a joint return, each member of the couple has their own.
- A foreigner in principle obtains it from the individual tax office (SIP) for their home if they are a French tax resident, or from the non-resident individuals’ tax office (SIPNR) if they are not.
- The request can in principle be made at the counter, by post or through the means offered online; a copy of an identity document is generally requested.
- Without a tax number, the first return can in principle be filed on paper form no. 2042, or online in some cases; the number then appears on the tax notice.
- With this number, one can create a personal account on impots.gouv.fr to file online and manage withholding at source.
Contents
What is the tax number?
The tax number, also called the “reference tax number” or “tax identification number”, is a unique and confidential 13-digit identifier issued by the French tax authorities. Every taxpayer has one, whether French or foreign; with a joint return, each member of the couple has their own number.
It is used to declare income, pay taxes, access one’s personal account on impots.gouv.fr and communicate with the tax authorities. It is also often requested by financial institutions, including foreign ones, for the automatic exchange of information.
Which office issues it?
The competent office in principle depends on the person’s tax domicile:
| Situation | Competent office in principle |
|---|---|
| French tax resident (home or main place of stay, main professional activity or centre of economic interests in France) | The individual tax office (SIP) for the home |
| Non-resident with income taxable in France (for example rent from a property located in France) | The non-resident individuals’ tax office (SIPNR) |
The request can in principle be made at the counter, by post or through the means offered online; a copy of an identity document is generally requested. The notion of tax residence is presented in the article can one be tax resident in two countries?.
The first return: how and when?
A year’s income is declared in the spring of the following year: the first return is therefore generally filed the year after arriving in France. Without a tax number, it can in principle be filed on paper form no. 2042, handed in or sent to the individual tax office for the home; impots.gouv.fr also offers, in some cases, a first online return. Deadlines are set every year, generally in May for paper returns and a little later for online returns.
For the year of arrival, income from all sources received since the date of arrival is in principle declared, as well as French-source income received before (see the article on changing tax residence during the year). Depending on the situation, the return is accompanied by form no. 2047 for foreign income, form no. 3916 for accounts opened abroad or the additional return no. 2042 C. If the tax number was not requested beforehand, it is in principle allocated when this first return is processed and then appears on the tax notice, generally received during the summer.
The case of a foreign spouse
Each spouse or civil partner has their own tax number, even when the couple files a joint return. The spouse arriving in France in principle appears on the household’s return, with full civil status details: the tax authorities then allocate them a tax number, which appears on the next tax notice. A marriage or civil partnership entered into during the year is in principle reported from the personal account of the spouse who already has a tax number. Where one of the spouses remains domiciled abroad, the joint taxation rules are adapted: the situation deserves to be checked, in particular in the light of the tax treaty.
Creating a personal account on impots.gouv.fr
With the tax number (13 digits), the online access number (7 digits, shown on the return or tax notice) and the reference tax income shown on the latest notice, one can create a personal account on impots.gouv.fr; logging in through FranceConnect is also possible. This account is then used to file online, manage withholding at source and write to one’s tax office through the secure messaging service.
Which taxes for a foreigner in France?
Nationality in principle has no bearing: a French tax resident is in principle taxable in France on all their income, from French and foreign sources, whereas a non-resident is in principle taxable only on French-source income, subject to tax treaties. Property tax for owners, residence tax on second homes and the real estate wealth tax (IFI), where net real estate assets exceed €1.3 million, may also apply. Some people who come to work in France may benefit from the impatriate regime.
FAQ
Is a tax number needed to file the first return?
Not necessarily: the first return can in principle be filed on paper, or online in some cases, without a tax number; the number is then allocated and appears on the tax notice.
How long does it take to obtain a tax number?
The time depends on the office and the way the request is made. Where the number is not requested in advance, it is in principle allocated when the first return is processed and communicated with the tax notice, generally during the summer.
Can a non-resident obtain a tax number?
Yes: a non-resident with income taxable in France, for example rent, in principle contacts the non-resident individuals’ tax office (SIPNR).
Is the tax number the same as the social security number?
No: they are two separate identifiers. The 13-digit tax number is allocated by the tax authorities.
Does each member of a couple have a tax number?
Yes: each spouse or civil partner has their own tax number, even when the couple files a joint return.
Official sources
- impots.gouv.fr - I am moving or returning to France: what income must I declare, and how? (in French)
- impots.gouv.fr - I am a non-resident. Do I have to declare income and pay tax in France? (in French)
- Service-Public.fr - How is your tax domicile determined? (in French)
