Income tax - Who is taxable?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

Your tax residence and the composition of your tax household are used to determine your income tax.

The rules differ depending on whether your tax residence is located in France or abroad.

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 2002 and 2004, you must to personally complete a declaration of income. However, you can waive personal taxation and ask to be attached to your parents' tax home.

If you have your tax residence abroad, you are taxable with the French tax services if you have income from French 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.

Who can help me?

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For general information
Tax Information Service
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Department in charge of taxes (treasury, tax department...)