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Tax on income of a Frenchman living abroad
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
You are an expat and you wonder about your tax situation in France? It depends on your tax home. If it is located outside France, you are taxable on your French income, except for exceptions. On the other hand, if your tax residence remains in France, you pay tax on all your income.
What applies to you ?
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Tax Home Abroad
If tax centre is located outside of France, you will have different steps to achieve in the year of your departure and the following years.
Warning
even if you pay taxes in France, check with the tax authorities of your country of residence what your obligations are regarding the income to be reported and the taxes to be paid.
In the year of your departure, you report your income for the previous year, during which time you were domiciled in France. Reporting procedures do not change.
Warning
remember to inform your personal tax centre of your new address abroad to receive your new return.
Who shall I contact
The year following the year of your departure, the declaration is made in 2 times.
You must report the following revenues:
- All revenue received from 1to January on the date of your departure
- Income from French sources taxable in France from your departure until 31 December of the year of your departure
Online
You must report your income by logging into your site space imp.govt.fr.
By mail
You must complete the following 2 returns:
- Income tax return paper (or form n°2042) including all your income from the 1to January on the date of your departure
- Income tax return - Departure abroad or return to France (or form n°2042-NR) including only your French source income taxable in France from your departure until 31 December of the year of your expatriation
These 2 returns are to be sent to the tax department that managed your file before you left.
Who shall I contact
On the return of all your income of 1to enter your new address in the box provided for this purpose (even if the mailing address is correct).
Also mention the date of your departure (even if you have already informed your tax department).
If you received foreigner income from 1to January on the date of your departure, you have to declare them on the paper No 2047 and carry them over to print 2042.
If your tax residence is located outside France, you must pay taxes in France on your income from French sources.
You will only be taxed on this income.
These revenues include:
- Income from property, rights or activities located in France (income from immovable property, professional income, etc.)
- Income paid by a debtor domiciled or established in France (pensions and annuities, copyright, etc.)
However, you will not be able to deduct expenses from your income.
The reductions and tax credits are reserved for persons with tax status domiciled in France, except in special cases.
As a tax non-resident of France, you are taxed progressive tax structure.
You are subject to the following minimum tax rate:
- 20% for less than €27,478
- 30% for your income from €27,478
FYI
you can apply for tax at an average rate calculated based on your income from French and foreign sources, if it is more favourable.
Contact the Non-Resident Individual Tax Department for the following:
- Your situation with regard to your tax domicile
- Provisions that could result from tax treaty
Who shall I contact
- Non-Resident Personal Tax Service
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By Email
By mail
10 rue du Centre
TSA 10010
93465 Noisy-Le-Grand Cedex
By mail
The following documents should be sent to the Non-Resident Individual Tax Service:
- Your tax return (or printed #2042)
- Additional prints, if needed depending on your situation
You must also attach the withholding tax return to the source:
2022 Income Tax Return 2021 - Non-Resident Withholding Tax Return
Who shall I contact
- Non-Resident Personal Tax Service
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By Email
By mail
10 rue du Centre
TSA 10010
93465 Noisy-Le-Grand Cedex
Tax shelter in France
If tax centre is located in France, you have to pay your income taxes there.
Warning
even if you pay your taxes in France, check with the tax authorities of your country of residence what your obligations are regarding the income to be reported and the taxes to be paid.
Special features exist if you are in one of these situations:
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State Public Officer
If you are a settled public official working in a foreigner country, you keep your tax domicile in France.
Your remuneration is taxed under the same conditions as the agents in service in France, unless you prove that you are subject to a personal tax on all your income in your host country.
Employee posted abroad
If your tax residence is in France and your employer sends you abroad, you may, under certain conditions, benefit from an income tax exemption on wages received during your stay.
In particular, you must meet one of the following conditions:
- Have carried on business for more than 183 days in a 12 consecutive month period. This activity concerned a construction or assembly project, the installation of industrial projects, their start-up, their operation and related engineering, the research or extraction of natural resources or the navigation on board ships registered in the French international register.
- Have carried on a commercial prospecting activity for more than 120 days in a 12 consecutive month period
- Remuneration subject to tax in the State in which you carry on your business, provided that this tax is at least equal to 2/3 of that which you would have paid in France
Contact your personal tax department for more information on your personal tax situation.
Who shall I contact
Border worker
The tax treaties concluded by France with its neighbouring States (Belgium, Germany, Spain, Italy, Luxembourg and Switzerland) provide, except in special cases, for the taxation of frontier workers in their country of residence.
For example, if you live in Germany and work as a frontier worker in France, you are normally taxed in Germany on the income from your business.
Contact your personal tax department for more information on your personal tax situation.
Who shall I contact
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 164a to 165aTaxable income of foreigners and persons not resident in France
- General tax code: Articles 167 to 167aConditions for the taxation of income in the event of transfer of domicile outside France
- General tax code: Article 81AProvisions applicable to employees posted abroad and to certain flight attendants
- General tax code: Article 197aMinimum and average rates
- Income tax return (paper)
Form
- 2022 Statement of 2021 Income Received Abroad
Form
- 2022 income tax return 2021 - Departure abroad or return to France
Form
- 2022 Online 2021 Income Statement
Online service
- Taxes: Accessing Your Personal Space
Online service
- 2022 Income Tax Return 2021 - Non-Resident Withholding Tax Return
Form
- Taxation of persons living abroadMinistry of Finance
- Income Tax - Average Rate of Persons Living AbroadMinistry of Finance