Everyone aged over 21 and with fiscal residence in France must fill in a tax reporting file to declare their earnings, whether they work or not.
Until January 2019, the French tax is:
- Annual: it takes into account your income from the previous calendar year
- Global: all your income from French and foreign origin are submitted to taxation as soon as you are living in France
- Personalized: it takes into account your personal and family situation
- Divided in brackets: your overall net income corresponds to a bracket and consequently to a tax rate
- Self-declared: if you are receiving a taxable income and aged 18 or more, you must declare your earnings whatever the total amount. Only children of age still depending on their parents can be exempted: their income must then be included into their parents’ tax declaration
You can fill your first declaration online if you have received the corresponding document from the fiscal administration. Otherwise, you must fill a paper declaration that you can download on gouv.fr.
Residence tax and ownership tax
The residence tax must be paid by anyone living in France from the 1st January of the year, whether you are owning your house, renting it or living there for free. It includes an audiovisual tax.
Owners of a house or flat must also pay the ownership tax.
For more information, go to gouv.fr.