Your First French Tax Return and Your Numéro Fiscal

This guide is for internationals who have recently moved to France and are dealing with French income tax for the first time. It explains how to get a numéro fiscal (personal tax number), how to open your online tax account and how to prepare the first annual return for the year you arrived.

• Who has to file a return
• Getting your numéro fiscal and online account
• Filing online or on paper
• What a first return must contain
• The annual return and its deadlines
• FAQ

Who has to file a return

According to Service Public, you must declare your income to the tax service if you live in France or if your domicile fiscal (tax residence) is in France. The obligation applies even if your income was low or you had none at all. Filing in that situation still has a purpose. The return produces an avis de non-imposition (notice confirming that no tax is owed), which you need for some forms of support such as housing aid. It also lets you claim refunds of tax credits you are entitled to.

Each foyer fiscal (tax household) files one return, which covers the income and expenses of all its members. The tax administration’s page on first online returns adds that anyone aged 18 or over who is not, or no longer, attached to their parents’ tax household must file under certain conditions.

The official pages do not explain how tax residence is assessed for someone who arrived partway through the year, or how income earned abroad before the move is treated. The tax office decides those points. If your question is about your right to stay in France, ask the prefecture or a migration advice service.

Getting your numéro fiscal and online account

You file through your espace Finances publiques (personal online tax account) on impots.gouv.fr. How you open it depends on what you already have.

You received a letter from the tax administration

The letter gives your numéro fiscal and a numéro d’accès en ligne (online access number). On impots.gouv.fr, you click “Votre espace Finances publiques”, enter both numbers, choose a password and follow the steps. When asked for your revenu fiscal de référence (reference tax income), you enter 0.

You have no letter

The administration first has to verify your identity. You send your Centre des Finances Publiques (local public finance office) your état civil (civil status details), a postal address and a copy of an identity document. You can do this at the counter or by post. Once your identity has been checked, you receive an email saying you can create your account on the impots.gouv.fr login page with your numéro fiscal and date of birth. You then enter an email address and choose a password. A second email follows with a link, and you must click it within 8 hours to activate your access.

You already have a tax number

Some newcomers already have a numéro fiscal, for example because they paid taxe d’habitation (residence tax) or taxe foncière (property tax). They can open their account through FranceConnect, the government login service, if they have an account with L’Identité Numérique La Poste, Ameli (health insurance), the MSA (agricultural social security), YRIS or France Identité. Without FranceConnect, they go through the same identity check at the local office. Whichever route you take, keep your tax number and password for future logins.

Filing online or on paper

You can file your first return online once your account is open. Service Public states that online filing is compulsory if your main home has internet access and you are able to file online. If you do not, a surcharge of 0.2% of the tax due can apply, with a minimum of €60. People who live in an area with no mobile service are exempt and file on paper.

If you cannot file online, you use the paper return, formulaire n°2042 (form 2042). The free Impots.gouv app also accepts returns, but only for simple situations. You cannot use it if your marital status has changed, for example through marriage, a pacs (civil partnership) or divorce.

What a first return must contain

The impots.gouv.fr page on first returns lists what to include: your état civil, your personal address, your family situation, your bank account details and all the income you received during the year. The current version of the page refers to income received in 2025.

Income includes salaries, professional and non-professional earnings, pensions and retirement income (including maintenance payments received), investment income, rental income and capital gains on securities and property. Self-employed income is also taxable, under the BNC, BIC and BA categories. You can claim deductions, reductions and tax credits too, including maintenance payments you made, donations, childcare costs for children under 6 and the cost of employing someone at home.

Students, apprentices and interns

For 2025, if you were under 25 on 1 January and worked alongside your studies, your earnings are exempt up to three times the monthly SMIC (minimum wage), which is €5,405. Apprenticeship salaries and internship payments are each exempt up to €21,622. Pay from compulsory internships of less than 3 months that form part of a course is exempt. So are means-tested study grants and APL (personal housing aid). When you file online, you declare your full income and tick the “étudiants” box or the “apprentis/stagiaires” box, and the allowance is applied automatically.

The annual return and its deadlines

Each return covers the income of the previous calendar year. Service Public states that the 2026 campaign for 2025 income has closed and that the 2027 campaign for 2026 income will begin in April 2027. If you arrived during 2026, that is the first campaign you will take part in. The pages used for this guide do not give the 2027 closing dates. The tax administration publishes them.

Before you validate a pre-filled return online, check the information shown and correct or complete it where needed. Keep your supporting documents for 3 years in case the administration asks for them. You can still correct some details after you have submitted your return. In later years, some households receive a déclaration automatique (automatic return), and the tax services tell each household whether it qualifies.

FAQ

Do I have to file if I earned nothing in France?

Service Public says residents must file even if their income was low or they had none at all. The return produces a notice of non-taxation, which you need for some forms of support such as housing aid, and lets you claim refunds of tax credits.

What happens if I miss the 8-hour activation link?

The official page sets the 8-hour limit but does not say what happens after it expires. Your local Centre des Finances Publiques, or the tax information service on 0809 401 401 (Monday to Friday, 8.30am to 7pm, except public holidays), can explain the next step.

Where can I get help in person?

You can ask for an appointment with your service des impôts des particuliers (individual tax office) or find tax agents in France Services centres. Some mairies (town halls) host sessions with tax staff, and whether these are available depends on the town hall and the local office.

Can I file my first return on paper?

Yes, if you cannot file online, you use form 2042. Where online filing is compulsory, a surcharge of 0.2% of the tax due can apply, with a minimum of €60.

Sources: impots.gouv.fr · impots.gouv.fr · service-public.fr

Last verified: 20 October 2026 against the pages linked above. Rules and fees change; the responsible authority always has the final word.

This is general information, not legal or immigration advice. For your own situation, ask the prefecture of your département, a recognised migration advice service or a lawyer (avocat).