Income tax in France: reminder of your tax obligations

18 May 2020

Whether you are a French tax resident or a non-resident, if you have income from France you must declare it to the French tax authorities.

Individuals who are tax residents in France are taxable on their income from French AND foreign sources.

Individuals domiciled out of France are taxable on their French source income only.

For example, if you are a non-resident and you rent an apartment or a house in France, you will receive property income that is taxable in France for income tax and social security contributions. The same applies if you receive other income, again from French sources, such as salaries or pensions. This income remains taxable in France and must be declared every year for income tax purposes. The tax will of course have to be paid in France. These rules apply subject to any provisions of international tax treaties.

These tax treaties make it possible to avoid situations of double taxation for taxpayers who reside in one country while receiving income from another.

Thus, the preparation of your income tax return in France will be impacted by your country of tax domicile, and any treaty provisions that may have been concluded with France.

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