Income tax - Who is taxable?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (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. We'll tell you what you need to know.

In France

Your taxation depends on your situation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You're married or past

Both you and your spouse reside in France

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

Taxation applies to all your income, whether it is from French or foreign source.

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 2003 and 2005, 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.

Your situation differs from that of your spouse

The tax residence is determined for each member of your household.

If you are a married or a former couple, and your situation differs from that of your spouse, check your tax obligations with your tax department.

This is the case if one of you resides in France and the other does not (the tax administration speaks of mixed torque).

Who shall I contact

Other situation

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

Taxation applies to all your income, whether it is from French or foreign source.

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 (except for a mixed torque).

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 2003 and 2005, 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.

Abroad

Your taxation depends on your situation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You're married or past

Both you and your spouse reside abroad

If you have your tax residence abroad, you are taxable with the French tax services 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 (except for a mixed torque).

This means that the income of all members of your tax household is taken into account to establish a single tax on your behalf.

FYI  

If you were born between 2003 and 2005, 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.

Your situation differs from that of your spouse

The tax residence is determined for each member of your household.

If you are a married or a former couple, and your situation differs from that of your spouse, check your tax obligations with your tax department.

This is the case if one of you resides in France and the other does not (the tax administration speaks of mixed torque).

Who shall I contact

Other situation

If you have your tax residence abroad, you are taxable with the French tax services 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 (except for a mixed torque).

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 2003 and 2005, 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.

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...)