French taxes, explained for expats all year round.

Yes — you must always declare it in France. The tax treaty determines who actually taxes it, but the declaration is mandatory regardless. UK government pensions (civil service, NHS, military) are taxable only in the UK but must still be reported in France via box 8TK.

Only income earned after your arrival date in France should be declared. For UK filers, this means converting your April–March P60 figures to a French calendar-year (Jan–Dec) amount — Fiscly helps you prorate this.

Revolut with a French IBAN (FR...) since 2024: no declaration needed. Revolut with a Lithuanian IBAN (LT...): yes. Wise: yes (best practice). PayPal: only if your balance exceeded €10,000 during the year.

Yes. A separate annual income tax declaration is always required, even if you pay taxes monthly via versement libératoire. You declare your turnover (not profit) on form 2042-C PRO.

Yes. France does not recognise ISA tax-free status. All interest, dividends, and capital gains earned inside an ISA are fully taxable in France at the flat 30% rate (PFU).

File retroactively for each missed year. Voluntary disclosure is treated leniently — penalties are typically 10% of tax owed plus interest. The sooner you act, the better.

Paper filing (everyone including first-time filers): 19 May 2026. Online filing varies by department: Zone 1 (dept. 01–19 + non-residents): 21 May 2026. Zone 2 (dept. 20–54): 28 May 2026. Zone 3 (dept. 55–976): 4 June 2026. First-time filers must use paper regardless of zone.

Yes, always. Prélèvement à la source (PAS) is France's pay-as-you-earn withholding — your employer deducts estimated tax each month. You still file an annual return every spring to reconcile the withholding with your actual liability, resulting in a refund or top-up payment.

No. First-time filers need a 13-digit numéro fiscal (SPI) to access impots.gouv.fr. Send a paper Form 2042 to your local Centre des Finances Publiques by 22 May 2026. Your numéro fiscal arrives by post in September. From year two you can file online.

Use the Banque de France official annual average rate for 2025. Fiscly applies this automatically. Do not use your bank's conversion rate or a real-time spot rate — the DGFiP expects the BdF annual average.

France uses a four-part test — you are tax resident if any one of these applies: (1) your main home or habitual abode is in France, (2) you work mainly in France, (3) your main economic interests are in France, or (4) you spend more than 183 days in France. Meeting just ONE criterion is enough. You can be resident even with fewer than 183 days.

Yes — the account must be declared on Form 3916 each year. Under the France-US treaty, 401(k) and IRA growth is tax-deferred while you're contributing. Withdrawals are taxable in France. If you're also a US person, FBAR filing applies separately.

No. French regulated savings accounts (Livret A, LDDS, LEP, and PEL opened before 2014) are entirely tax-exempt. PEL opened from 2014: interest is taxable from the 12th year — your bank will notify you. None of these appear on the annual income declaration.

Voluntary disclosure before any DGFiP contact is treated leniently: typically 10% of tax owed plus 0.2%/month interest. If the DGFiP contacts you first, penalties rise to 40% (negligence) or 80% (fraud). Act as soon as possible — interest compounds and the statute of limitations is 3 years (6 for deliberate omission).

Yes. France taxes households using parts (shares). A single person has 1 part; a married or PACSed couple has 2 parts. Each dependent child adds 0.5 part (the 3rd and subsequent children add 1 full part each). Your taxable income is divided by your number of parts, the tax is computed, then multiplied back. This creates a family discount. The benefit per half-part is capped at €1,791 in 2026. Single parents get an extra 0.5 part.

The avis d'imposition is France's official tax notice — proof of your income and tax paid. It is required for titre de séjour renewals, apartment rentals, bank account openings, and many social services. It arrives each August–September after you file. Download it anytime from impots.gouv.fr → Espace particulier → Mes documents fiscaux. If you need proof urgently before it arrives, request an attestation de situation fiscale from the same portal — it's issued instantly.

It depends on where you are posted. VIE volunteers assigned outside France are generally exempt from French income tax during the VIE period under Business France rules — you are taxed in the host country instead. VIE volunteers posted within France are tax residents and must file normally. If you returned to France after a foreign VIE, you become resident from your return date. Check your contract carefully.

The taux neutre is a standard default withholding rate used when the DGFiP has no personalised rate on file for you — common for new employees and new tax residents. It's based solely on your salary, ignoring family situation and deductions, so it may be higher or lower than your actual liability. You'll settle the difference (refund or top-up) when you file your annual return. To avoid a large year-end bill, request your personalised rate via impots.gouv.fr → Gérer mon prélèvement à la source.

Declare your employee salary on Form 2042 (box 1AJ as usual). Declare freelance income on Form 2042-C PRO. As a micro-entrepreneur, enter your annual turnover — the flat abattement is applied automatically (71% for sales, 50% for services, 34% for liberal professions). In régime réel, file a separate BNC or BIC declaration and enter the net profit on 2042-C PRO. Both forms are submitted together on impots.gouv.fr in one session.

Yes. If you are not named on the lease (hébergé à titre gratuit), your host must provide a signed attestation d'hébergement, a copy of their ID, and a proof of their address. This document is required for titre de séjour applications, bank account openings, and vehicle registration. It's a statement by the host — not a tax form — so Fiscly doesn't generate it. Download the free template from service-public.fr.