Withholdings at source from wages, salaries, pensions and annuities are deducted directly by your employer or pension fund. 

They are calculated by income brackets at rates of 0%, 12% and 20% (0%, 8% and 14.4% for income in French overseas départements), using an annual scale and after applying an allowance of 10%.

For more information about the calculation of withholding at source, you can consult the “I am a non-resident. How is the withholding at source deducted by my employer or pension fund calculated? How should I file my return?” factsheet. 

You are required to report the withholding at source online. Nevertheless, you can opt to file a paper return in certain specific circumstances.

Filing returns online 

When you file your income tax return for year Y+1 in relation to the date the income was received, you must also file supplementary return 2041-E to report the withholding at source specific to non-residents that was applied to your French income. 

To report this withholding at source, follow the steps set out below when filing your return online: 

• At step 3 “Revenus et charges” (Income and expenses), you must check the “Retenue à la source des non-résidents” (Withholding at source for non-residents) box in order to be able to file this return 2041-E and provide details of the amount of this withholding.
• If you received income for the entire year, check the “Oui” (Yes) box following the question “Avez-vous perçu chacun de vos revenus (salaires, pensions) sur l’année entière ?” (Did you receive each income item (wages, pensions) for the entire year?). For wages, only reply “Oui” (Yes) if you carried on a full-time activity. If the income was only received for part of the year, check the “Non” (No) box following the same question and state the exact periods when you received the income. 
• If no withholding at source was carried out by your employer or payer, enter “0” in column 9 of return 2041-E which is called “Retenue à la source prélevée par votre employeur, caisse de retraite, en France” (Withholding at source deducted by your employer or pension fund in France). Theoretically, your employer or pension fund has ensured that box 8TA “Retenue à la source des non-résidents prélevée en France” (Withholding at source for non-residents deducted in France) will be pre-filled with the amount of the withholding at source deducted. 

Please note: The withholding at source for non-residents amount entered in box 8TA is not the same as the amount withheld at source on income (salaries or pensions) paid to residents of France for tax proposes (boxes 8HV, 8IV, 8JV and 8KV). Make sure you fill in the correct box.

For quantified examples and detailed instructions, guidance, read notice no. 2041-E which is attached to the return. It is available on the impots.gouv.fr website (type “2041-E” in the search engine).

Filing paper returns 

If you do not have access to online return filing, you must file a paper return. This also applies if you are filing an income tax return and/or declaration of assets in France for the first time. It is nevertheless reiterated that the online filing of returns is mandatory and that sending a paper return by post must remain an exceptional event. 

If you continue to file paper returns or wish to still receive your return by post, return 2041-E and its notice will be sent to you by mail separately from your return 2042. If you have reported withholding at source for non-residents in year Y+1 for income for the year you leave (year Y), you will receive this return in year Y+2. You can also download this return from your personal account on the impots.gouv.fr website.

When you fill in your paper return, ensure that you enter the total amount of the withholdings at source in box 8TA. Return 2041-E is used to list wages and pensions received and to record the withholdings at source by your employer or pension fund, in order to precisely determine the balance of tax owed. 

UPDATED DINR PART on MARCH 12, 2025