France operates a system of income tax (impôt sur le revenu) combined with a withholding mechanism called prélèvement à la source. Most residents must file an annual déclaration des revenus each spring, even when tax has already been withheld throughout the year. The process is managed through the DGFiP's online portal, impots.gouv.fr.
Prélèvement à la source: withholding at the source
Since January 2019, France has applied prélèvement à la source (PAS) — income tax withheld directly by the payer before you receive your salary, pension, or certain other income. The tax withheld is calculated by applying a taux de prélèvement (withholding rate) issued by the DGFiP to your employer or pension fund based on your most recent tax assessment.
PAS does not eliminate the annual déclaration — it changes only the timing of collection. The final tax owed is determined each year through the normal assessment process; any difference between what was withheld and the final liability is either refunded or collected as a balance.
The annual déclaration des revenus
All tax residents of France are generally required to file an annual déclaration des revenus (income declaration) for the prior calendar year. France uses the calendar year — 1 January to 31 December — as its tax year. The declaration covers all income received by the fiscal household (foyer fiscal), which may include a spouse or PACS partner and dependent children.
The DGFiP pre-fills the declaration with data it holds from employers, Pôle Emploi, pension funds, and financial institutions. Individuals log in to impots.gouv.fr via France Connect (using FranceConnect+, Ameli, or other official identity services), review the pre-filled data, add any missing income or deductible items, and submit.
Filing deadlines
The DGFiP sets three submission deadlines each year — one for paper returns and two for online filers, with online deadlines varying by département (department number). These dates are announced annually and generally fall between mid-May and mid-June. Paper returns typically have an earlier deadline than online submissions.
It is the individual's responsibility to file on time. Late declarations can result in a surcharge applied to the tax owed. First-time filers, and those who are unsure whether they are required to file, can contact their local centre des impôts or consult impots.gouv.fr.
How impôt sur le revenu is calculated
France applies a progressive rate schedule to the taxable income of the fiscal household (revenu fiscal de référence), after standard allowances and deductions. The household's income is divided by the number of parts — a quotient familial — which reflects the composition of the household. Couples, families with children, and certain single-parent households benefit from a higher number of parts, which reduces the effective rate applied.
Deductions (charges déductibles) and tax credits (réductions d'impôt, crédits d'impôt) apply depending on circumstances: charitable donations, childcare costs, home improvement works, professional training, and others. The distinction between a réduction (reduces tax owed but not below zero) and a crédit (can result in a repayment) is worth understanding when assessing your likely position.
Who may benefit from a professional
The French system has particular complexity around:
- Multiple income sources — combining employment, self-employment (activité indépendante), rental income (revenus fonciers), or capital gains (plus-values)
- Micro-entrepreneurs and auto-entrepreneurs — simplified regimes with specific reporting obligations
- Foreign income or assets — France requires declaration of foreign bank accounts and certain foreign assets; specific reporting forms apply
- Non-residents earning French-source income
- Succession and inheritance — separate obligations outside the impôt sur le revenu
A qualified comptable or conseiller fiscal familiar with French tax law can navigate these areas and ensure obligations are met correctly.
Where to get help
Search for qualified tax professionals serving clients in France through the TaxProsRated France directory. Listed practitioners include French-qualified accountants and fiscal advisers.
Sources
- Direction générale des Finances publiques (DGFiP): impots.gouv.fr