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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...)