INCOME TAX

Since January 1, 2019, income tax in France has been deducted automatically from the salary (prélèvelement à la source).

This means that tax is deducted directly from salaries. However, it is still necessary to make an annual declaration of your income received in the previous year.

If you have just arrived in France and have not yet filed an income tax return in France, the tax authorities apply a neutral withholding rate (known as the non-personalized rate), which does not take into account your personal situation (family composition, bilateral tax treaty, etc.).

Consequently, as soon as you receive your first payslip, we recommend that you request the creation of your French tax number and the personalization of your withholding tax rate, if your situation justifies it.

To do this, complete form 2043 to request your tax number and personalized withholding tax rate, and send it to your tax office.

Follow the step-by-step procedure suggested on the Euraxess France portal.

Once your request has been verified, the tax office will send you an email with your French tax number.

This will enables you to register with the online tax portal, submit your French tax return online and update of your withholding tax rate for your French source income.

Declare your income

The income tax return campaign takes place every year in April/May.

The declaration must be done by Internet, on the website Impots.gouv.fr for those who have a French tax number.

If you do not have a French tax number yet and this is your first declaration, you will have to make your declaration using a paper form called "Formulaire 2042 - Déclaration des revenus" (Millésime 2024) that will be available by the end of April 2024, on the tax office website.

The form can also be picked up at the local tax office (Service des Impôts des Particuliers - SIP).

You will then have to complete it and submit it to your tax office or send it by post.

For the following years, you will be able to make your declaration online.

In September, you will receive a notice of tax due (avis d’imposition) that will inform you, if applicable, of the amount of tax you owe the French administration and how to pay it.

This document should be kept carefully as it proves that you have declared your income correctly.

Bilateral tax treaties

In order to avoid double taxation and to settle special cases, there are many bilateral tax treaties with France which include special provisions concerning the taxation of researchers, including periods of exemption, under condition.

For a list of the bilateral agreements, you can contact the tax centre of your country of origin or consult the French tax website.

2024 DECLARATION CALENDAR (income earned in 2023)

The 2024 campaign to declare income earned in 2023 has been open since April 11, 2024.

Here are the important dates to keep in mind:

• May 21, 2024: deadline for paper declaration (first declaration)
• May 23, 2024: deadline for online declaration, for scientists living in Troyes (Aube department - 10) or Charleville-Mézières (Ardennes department - 08)
• May 30, 2024: deadline for online declaration, for scientists living in Reims or Châlons-en-Champagne (Marne department - 51)