Income Tax - Annual Income Tax Return
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Do you live in France and have to report your income for the year? In 2023, online registration is mandatory if your home is connected to the Internet. Otherwise, you can use a paper form. You get an extra delay if you file your return online. The automatic declaration will not allow you to proceed if your situation has not changed in 2022.
Automatic
You can have an automatic return in 2023 if you meet the following 2 conditions:
- You were taxed only on pre-tax income in 2022
- You did not report any change in the situation in 2022
However, you can have an automatic report if you reported one of the following events in 2022:
- Birth
- Adoption
- Collection of a minor child
You receive a notice in the spring indicating the income that was withheld by the taxes.
You need to check any information provided by the tax services.
The automatic declaration allows you to check the following information in particular:
- Family situation
- Income (wages, pensions, income from movable capital)
- Home employment expenses paid through the Cesu: titleContent or Pajemployment
Répondez aux questions successives et les réponses s’afficheront automatiquement
Online AutoDeclaration
Go to your specific space on Imts.gouv.fr, then click on "Check my return data".
Taxes: Accessing Your Personal Space
You can also view your automatic return on the Impots.gouv mobile app.
The information is correct
You have nothing to do.
Your situation has changed
You must complete an online return and edit the items involved.
Automatic declaration on paper form
The information is correct
You have nothing to do.
Your situation has changed
You must complete or edit the relevant items.
Return the completed or modified paper return.
Online
You must report your income to the tax department if you live in France or if your tax residence is in France.
Warning
if you live abroad but your resources come from France, you must also report your income.
You must report this even if you have received little (or no) resources.
This can provide you with the following benefits:
- Obtain a non-taxation notice, which is necessary to qualify for certain aid (e.g. housing aid)
- Apply for a refund of tax credits you can claim
You must not only one declaration revenue by tax centre. The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your name.
Please note
if you live in an area where no mobile service is available, you are exempt from the remote reporting and must complete the paper return.
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
In case of non-compliance with the obligation to report income via the Internet, an increase of 0.2% of the amount of tax to be paid, with a minimum of €60.
2022 Online 2021 Income Statement
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it.
Keep supporting documents for 3 years if requested by the administration.
The deadline for filing your return depends on the area where you reside.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
FYI
you can correct certain items in your return after it has been forwarded to the tax authority.
Paper Form
You must report your income to the tax department if you live in France or if your tax residence is in France.
Warning
if you live abroad but your resources come from France, you must also report your income.
You must report this even if you have received little (or no) resources.
This can provide you with the following benefits:
- Obtain a non-taxation notice, which is necessary to qualify for certain aid (e.g. housing aid)
- Apply for a refund of tax credits you can claim
You must not only one declaration revenue by tax centre. The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your name.
In 2023, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received in April/May 2023.
Depending on your situation, this is the statement No 2042 or 2042 C. Declaration #2042 RICI groups the major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation) you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for income received abroad
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You must attach supporting documents to your paper return only if they are documents prepared by you (such as a detailed list of your actual expenses).
However, keep the supporting documents for 3 years if requested by the administration.
For the year 2022, the tax return is complete.
The 2023 2022 income tax return will begin in April 2023.
FYI
you can correct certain items in your return after it has been forwarded to the tax authority.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)To be assisted in his statement
France Services / House of services to the public
- General Tax Code: Articles 170 to 175AIncome tax returns
- General tax code: Articles 1649c(B a) to 1649c(B d)Electronic reporting (Articles 1649c B ter and 1649c B d)
- General Tax Code, Annexe 3: Articles 42 to 46Introduction and Content of Income Tax Returns
- Bofip-Taxes n°BOI-IR-DECLA relating to reporting obligations
- Taxes: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- 2022 Income Tax Return 2021 - Tax Reductions and Tax Credits
Form
- 2022 Income Supplement 2021
Form
- Land Revenue Return
Form
- 2022 Statement of 2021 Income Received Abroad
Form
- Declaration of realised gains or losses
Form
- 2022 income tax return 2021 - Departure abroad or return to France
Form
- Supplementary declaration of income of self-employed professionals
Form
- Optional income tax calculation sheet - Resident in France
Form
- Know the deadline to file your tax return
Simulator
FAQ
- What is the deadline for filing your tax return?
- Income Tax - Who is Taxable?
- What's the tax scale on income?
- Income Tax - What is the tax return for a married couple?
- Income Tax - How do I indicate a change of address?
- How do I determine my tax domicile?
- Who should pay the exceptional contribution on high incomes?
- What is tax reference income?
- Income tax: return and incomeService-Public.fr
- Income tax: calculation and paymentService-Public.fr
- Enter the tax authority (payment difficulties, claims...)Service-Public.fr
- Income tax - First tax returnService-Public.fr
- Income Tax - Reporting a Change in Family StatusService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- Report your income online in 2022Ministry of Finance
- Report my incomeMinistry of Finance