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Income tax: who is taxable?

Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

Your tax domicile and the composition of your tax household allow you to determine your income tax.

Tax residence located in France

If you domiciled in France, you are taxable on all your income.

Taxation applies to all your income, whether French or foreign, subject to international agreements concluded by France.

The tax applies to all of your income tax centre.

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 2000 and 2002, you must personally file a tax return. However, you can waive personal taxation and ask to be attached to your parents' tax home.

Foreigner tax residence

If you have tax home at the foreigner, you are taxable if you have French source income.

However, the taxation of persons having their tax domicile in the foreigner is subject to the international agreements concluded by France.

The tax applies to all of your income tax centre.

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.