Each year, individuals with tax obligations in France must declare their income to the French tax authorities.
This applies not only to French residents but also to certain non-residents who receive income from French sources. The 2025 income tax declaration, for income earned in 2024, introduces continued emphasis on online filing, automatic declarations for eligible profiles, and region-specific deadlines.
This guide outlines the procedures, conditions, and available declaration methods to help you comply with French tax law.
Who Is Required to File a Tax Declaration?
You are required to file a declaration of income if:
- You are a tax resident of France.
- You are a non-resident but receive income sourced in France (e.g., property income, employment).
- You are legally obligated to report income for which no tax has been deducted at source.
- You need a non-taxation certificate to obtain social or financial aid (even if you are not taxable).
Note: If your income is pre-filled and you meet specific conditions (outlined below), you may benefit from an automatic declaration.
Types of Tax Declarations
- Online Tax Declaration (Télé-déclaration)
Who is required to file online?
Online declaration is mandatory for all taxpayers who have internet access and are capable of filing electronically, per Article 1649 quater B quinquies of the CGI. Only those without access to digital services (e.g., living in internet dead zones) are exempt.
You will need:
- Your tax identification number (numéro fiscal)
- Your online access code or previously established password
- All supporting documents (which must be retained for three years)
Pre-filled information should be carefully verified and corrected where necessary.
- Paper Tax Declaration
Paper filing is only permitted in specific situations:
- If you do not have internet access.
- If you are declaring for the first time and are not part of a tax household that previously filed online.
The form must be filled out and returned by post to your local tax office. Forms include:
- Form 2042: For general income
- Form 2044: For real estate income
- Form 2047: For foreign income
- Form 2074: For capital gains
- Automatic Declaration
Since 2020, certain taxpayers benefit from automatic income declarations. This system is designed for:
- Taxpayers whose income has been entirely pre-filled by the administration.
- Individuals who had no changes in their personal or professional situation during the year.
- Taxpayers who did not claim any specific deductions or tax credits.
Eligible individuals will receive a summary of their data. If no changes are necessary, the declaration is considered filed without any action.
Automatic declaration does not apply if:
- You have had a change in address, family situation, or income sources.
- You need to claim deductions (e.g., childcare, home employment).
- You received new types of income (e.g., business, rental, foreign income).
Need help? Our team at Blue Bridge offers expert advice to ensure that your application meets all legal and procedural requirements.
Book a free 20-minute consultation today!
- Declaration via Mobile App
The French tax administration also offers a simplified declaration process via the mobile app Impots.gouv. However, this method is only suitable for:
- Taxpayers with simple tax situations.
- Users who only need to validate their pre-filled declarations.
Those with more complex situations are advised to book a consultation with our experts.
Deadlines for 2025 Income Declaration
The filing deadlines for the 2025 income tax season (for 2024 income) vary depending on your department of residence:
Missing these deadlines may result in penalties or loss of access to tax benefits.
Simulator – Check the deadline for declaring your income
Important Notes on Documentation
While the French tax authority no longer requires most supporting documents to be submitted with the declaration, all taxpayers must:
- Retain relevant documentation for three years.
- Be able to provide proof in the event of an audit or verification request.
What Happens If You Don’t Declare?
Failing to file your income tax declaration can result in:
- Late fees of at least €60 or a 10% increase in tax owed.
- Disqualification from certain tax reductions or exemptions.
- Legal action in case of repeated or intentional non-compliance.
Need Help Navigating Your Tax Declaration?
Filing taxes in France—especially as a foreign resident, entrepreneur, or individual with international income—can be complex. That’s why at Blue Bridge, we offer expert legal and tax guidance tailored to your unique situation.
Our external tax attorney offers extensive services, including:
- General tax advice on French and international tax issues
- Consulting for private equity funds, family offices, and cross-border transactions
- Structuring individual tax and asset management plans
- Advisory on employee benefits and executive incentives
- Art tax strategies, including artist estate planning
- Assistance with tax filings and litigation in France
We understand the nuances of French tax law and work closely with our clients to ensure their compliance, optimize their strategies, and provide peace of mind throughout the process.
