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Income tax: who is taxable?

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

The location of your tax domicile and the composition of your tax household help determine your income tax.

Tax domicile in France

If you domiciled in France , you are taxable on all your income. Taxation concerns all your income, whether from French or foreign sources, subject to the international conventions concluded by France.

Taxation applies to all of your income tax home.. This means that the income and expenses of all members of your tax household are taken into account in establishing a single tax on your behalf.

  FYI : if you were born between 1998 and 2000, you must personally file an income tax return. However, you may waive personal taxation and ask to be attached to your parents' tax home.

Foreign tax domicile

If you have tax domicile abroad, you are taxable if you have French source income..

However, the taxation of persons having their tax domicile abroad applies only subject to the international conventions concluded by France.

Taxation applies to all of your income tax home.. This means that the income and expenses of all members of your tax household are taken into account in establishing a single tax on your behalf.