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Income tax on a French citizen living abroad
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
Are you an expatriate and are you wondering about your tax situation in France? It depends on your tax domicile. If it is located outside France, you are taxable on your income from French sources, except in exceptional cases. However, if your tax domicile remains in France, you pay tax there on all your income.
What applies to you ?
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Foreign tax shelter
If your tax shelter is located outside France, you will have different procedures to carry out the year of your departure and the following years.
Warning
even if you pay taxes in France, check with the tax administration of your country of residence about your obligations regarding the income to be declared and the taxes to be paid.
In the year of your departure, you declare your income from the previous year, during which you were domiciled in France. The reporting process does not change.
Warning
remember to inform your personal income tax office of your new address abroad to receive your new return.
Who shall I contact
The year following that of your departure, the declaration is made in 2 steps.
You must report the following:
- All revenue received from 1er January on the date of your departure
- French source income taxable in France from your departure until 31 December of the year of your departure
Online
You must declare your income by logging into your space on the site impots.gouv.fr.
By mail
You must complete the following 2 returns:
- Income Tax Return paper (or form n°2042) containing all your income received from 1er 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 your departure.
Who shall I contact
On the return of all your income on the 1er January on the date of your departure, specify your new address in the box provided for this purpose (even if the address sent is correct).
Also mention the date of your departure (even if you have already informed your tax department).
If you received foreigner revenues from 1er january on the date of your departure, you must declare them on the print #2047 and put them on printed paper no. 2042.
If your tax domicile is located outside France, you must pay tax in France on your income from French sources.
You will only be taxed on that income.
These revenues are as follows:
- Income from property, rights or activities located in France (income from real estate, professional income, etc.)
- Income paid by a debtor resident or established in France (pensions and life annuities, copyright, etc.)
However, you will not be able to deduct expenses from your income.
The tax reductions and credits are reserved for persons who are resident in France for tax purposes, except in special cases.
As a non-resident tax resident of France, you are taxed according to the progressive scale of taxation.
You are subject to the following minimum tax rate:
- 20% for your revenues below €27,478
- 30% for your revenues from €27,478
FYI
you can to apply for an average rate of taxation calculated according to your income from French and foreign sources, if it is more favorable to you.
Contact the non-resident personal income tax office for information on:
- Your situation with regard to your tax domicile
- Provisions that could result from a tax treaty
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
By mail
You must send the following documents to the Non-Resident Personal Income Tax Office:
- Your tax return (or print #2042)
- Complementary prints, if necessary depending on your situation
You must also attach the withholding tax return:
2023 Income Tax Return 2022 - Non-Resident Withholding Tax Return
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
Tax shelter in France
If your tax shelter is located in France, you must pay your income taxes there.
Warning
even if you pay your taxes in France, check with the tax administration of your country of residence about your obligations regarding the income to be declared and the taxes to be paid.
There are special features if you are in one of these situations:
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Public official of the State
If you are a public official settled and serving in a foreigner country, you retain your tax domicile in France.
Your remuneration is taxed under the same conditions as agents on duty in France, unless you prove that you are subject to personal tax in your host country on all your income.
Employee posted abroad
If your tax domicile is in France and your employer sends you abroad, you can, under certain conditions, benefit from an income tax exemption on wages received during this stay.
In particular, you must meet one of the following conditions:
- Have been employed for more than 183 days in a consecutive 12-month period. This activity concerned a construction or assembly site, the installation of industrial plants, their start-up, their exploitation and related engineering, the search for or extraction of natural resources or navigation on board ships registered in the French International Register.
- Have been engaged in commercial prospecting activities for more than 120 days during a period of 12 consecutive months
- Remuneration subject to tax in the State in which you carry on your activity, provided that this tax is at least equal to 2/3 of the tax you would have paid in France
Contact your personal income tax department for more information about your personal tax situation.
Who shall I contact
Border worker
The tax treaties concluded by France with its neighboring countries (Germany, Belgium, 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 activity.
Contact your personal income tax department for more information about 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 Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 164a to 165aTaxable income of foreigners and persons not resident for tax purposes in France
- General Tax Code: Articles 167 to 167aConditions for taxing income in the event of a transfer of residence outside France
- General Tax Code: Article 81aProvisions applicable to employees posted abroad and certain flight attendants
- General Tax Code: Article 197aMinimum rate and average rate
- Income Tax Return (Paper)
Form
- 2023 Foreign Receipt 2022 Income Tax Return
Form
- 2023 Income Tax Return 2022 - Departure abroad or return to France
Form
- 2023 Online Income Tax Return 2022
Online service
- Taxes: access your Special Space
Online service
- 2023 Income Tax Return 2022 - Non-Resident Withholding Tax Return
Form
- Taxation of persons living abroadMinistry of Finance
- Income Tax - Average Rate of Persons Living AbroadMinistry of Finance