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Tax in France and the income tax return
Declaring your income is an essential step. In France, it is compulsory, even if you do not work.
Key points of the sheet
- Tax allows the State to run the country: free public services, social aid, roads... The money is redistributed for solidarity.
- Income tax depends on the household's income. The higher the income, the bigger the share taken: this reduces wealth gaps.
- There are also local taxes. For example: property tax or household waste collection.
- Not declaring can lead to financial penalties and repaying the aid received. It can also make access to some rights difficult and go as far as prison.
- Every person over 18 living in France must declare, French or not. If you have no income, you write "0 euro".
- The return takes place every year between April and May. You declare the previous year's income: in April 2025, the income of 2024.
- You can declare your income on the website https://cfspart-idp.impots.gouv.fr/.
- For a first return, create a tax account or ask your tax office for your tax number.
Words to know
- income (revenus)
- It is the money you have earned. You must declare it every year.
- income tax (impôt sur le revenu)
- It depends on the household's income: the higher the income, the higher the share taken.
- local taxes (impôts locaux)
- Examples are property tax or household waste collection.
- annual tax return (déclaration annuelle)
- It takes place between April and May for the previous year's income.
- tax office (centre des impôts)
- For a first return, you can ask for your tax number there.
Test yourself: 3 questions
When does the income tax return take place?
In French, the language of the exam: Quand a lieu la déclaration de revenus ?
The annual return takes place between April and May every year.
What does income tax depend on?
In French, the language of the exam: De quoi dépend l'impôt sur le revenu ?
Income tax depends on the household's income. The higher it is, the bigger the share taken.
What can failing to declare lead to?
In French, the language of the exam: Que peut entraîner une absence de déclaration ?
Not filing your return can lead to financial penalties, and even a prison sentence.
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Questions on the ministry's list that rest on this sheet
- In France, is it compulsory to declare your income to the tax office?
- Is it compulsory to declare your income every year in France?
More in this topic (Administrative procedures)
Source
Sheet “L'impôt en France et la déclaration de revenus” of the French Ministry of the Interior: formation-civique.interieur.gouv.fr. Content published under the Etalab Open Licence 2.0. This page is a plain-language adaptation made by Hexaciv, which is not an official site: if in doubt, the ministry's text is the one that counts.
Ministry sheet read on 23 October 2026, still identical on 25 October 2026.