Tax liability in France
Personal income tax
If you are leaving France
You need to file your return online by completing form 2042 as well as additional forms if applicable. When necessary, you need to complete additional form 2042 NR, which you can select in step 3 of your online return (“Revenus et charges”) by clicking on “Déclarations annexes”. In exceptional cases where you are unable to file your return online, you can submit a paper return.
You will have to list all the items needed to calculate your taxable income:
- For the period from January the 1st to the day you transferred your residence abroad: enter the amount of income you received before this date on form 2042 as well as additional forms if applicable;
- For the period following the transfer of residence, enter the amount of income arising in France and taxable in France as from your departure abroad on additional form 2042 NR.
Even if your new address is known to the tax authorities, you need to include it when you file your tax return.
You are returning to France
If you filed your returns with the Individual Tax Department for Non-Residents, in the year of your return to France, you must file your return online and complete additional form 2042 NR, if applicable, in step 3 of the online return (“Revenus et charges”) by clicking on “Déclarations annexes”.
- For the period between January the 1st and the day of your return to France: report all income arising in France and taxable in France before that date in additional form 2042 NR;
- For the period after your return to France: report the income received since that date until 31 December in form 2042 as well as additional forms if applicable .
If your return to France is permanent, you must report your new address, as soon as you know it, in your personal account, or otherwise to: Service des Impôts des Particuliers Non-Résidents, 10 rue du Centre – TSA 10010, 93463 Noisy-le-Grand Cedex – France. Switchboard: +33 (0)1 72 95 20 42 - e-mail: please use the message service in your personal account on impots.gouv.fr
If you did not receive any income arising in France before your return to France, you must file your return online if possible, or otherwise with the tax assessment office covering your new residence.
Even if your new address is known to the tax authorities, you need to include it when you file your tax return.
Wealth tax (IFI)
Even if you are no longer a resident of France for tax purposes, you are still liable for weath tax (impôt sur la fortune immobilière) on your assets located in France.
To find out more, please refer to the "International" section of the website concerning non‑resident individuals.
For more details, refer to the Property wealth tax (IFI) for non-residents who own property in France and/or abroad factsheet.
Local taxes (property tax, residence tax, etc.)
Regardless of personal circumstances, local taxes are managed by the tax department with jurisdiction over where you live. This department can answer all questions concerning assessments, payments, non-receipt of tax notices and claims even if a taxpayer's income tax affairs are managed by the Individual Tax Department for Non-Residents (SIPNR).
All local taxes should be paid to your local tax department rather than the SIPNR.
Online payment is the preferred method, and it ensures that your payment will be directed to the correct tax department.
As from 2023, you can sign up to pay your taxes by monthly instalment or direct debit on the due date via a bank account domiciled in the SEPA. This applies to residence tax on second homes and property tax.
For more details, refer to 'Methods of payment' heading.
DINR PART - APRIL 15, 2024