Income tax - Who is taxable?
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
Your tax domicile and the composition of your tax household are used to determine your income tax.
The rules differ depending on whether your tax domicile is located in France or abroad.
In France
If you are domiciled in France, you are taxable on all your income.
Taxation applies to all your income, whether it comes from French or foreign sources.
However, a international convention (i.e. concluded by France with another country) may provide for different tax rules.
Taxation applies to all of your income tax shelter.
This means that the income and expenses of all members of your tax household are taken into account to establish a single tax on your behalf.
FYI
if you were born between 2001 and 2003, you must file a personal income tax return. However, you can waive personal taxation and apply to be attached to your parents' tax home.
Abroad
If you have your tax domicile abroad, you are taxable if you have French-sourced income.
However, a international convention (i.e. concluded by France with another country) may provide for different tax rules.
Taxation applies to all of your income tax shelter.
This means that the income and expenses of all members of your tax household are taken into account to establish a single tax on your behalf.
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 4A to 8dTaxable persons
- General Tax Code: Articles 10 to 11Place of taxation
- Bofip-Taxes n°BOI-IR-CHAMP-10 relating to taxable persons and tax domicile
- Bofip-Taxes n°BOI-IR-CHAMP-30 relating to persons exempt from income tax
- Bofip-Taxes n°BOI-ANNX-000306 relating to the list of tax treaties concluded by France
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- Exit tax declaration
Form
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- Tax treaties signed by FranceMinistry of Finance