French Tax Return for Expats
AdminLanding Editorial
Step-by-step guidance through the French tax system. First-year rules, which forms to use, and AI assistance on impots.gouv.fr — all free.
Who Must File a French Tax Return?
Under Article 4 B of the Code Général des Impôts, you are a French tax resident if any of these apply:
Foyer fiscal
Your family home (foyer) or principal place of residence is in France.
Professional activity
Your main professional activity is exercised in France (employed or self-employed).
Economic interests
The center of your economic interests is in France (main investments, business, or income source).
The 183-day rule is NOT French law. It comes from tax treaties and only applies to specific situations. You can be a French tax resident with fewer than 183 days of physical presence if one of the 3 criteria above is met.
Key Tax Forms for Expats
Most expats need the main form plus one or more supplementary forms.
Form 2042
Main income declaration. Salaries, pensions, investment income, property income. Every taxpayer files this.
Form 2042-C
Complementary declaration for self-employment income (BIC, BNC, BA), capital gains, and special deductions like the impatriation regime (Article 155 B CGI).
Form 2047
Declaration of income earned abroad. Required for any foreign-source salary, pension, rental income, or dividends. References the applicable tax treaty.
Form 3916
Declaration of foreign bank accounts, life insurance policies, and trust interests. Mandatory for all French tax residents holding accounts outside France. Penalty for non-declaration: €1,500 per undeclared account.
How AdminLanding Helps
55 fiscal situations free to read. AI-powered personalized explanations use 1 credit each from the shared 5-credit/month free AI pool (also covers the AI guide on official websites and the AI explanation of an Administrative Intelligence sheet). Top-up packs available, no subscription.
Situation-Specific Guidance
Answer a few questions about your situation and get a clear list of which forms to file and which boxes to fill.
AI on impots.gouv.fr
Our Chrome extension provides real-time AI assistance while you navigate the official French tax website.
Tax Office Letters
Generate official letters to your tax office for clarifications, disputes, or residency declarations — included in the AdminLanding membership.
Your first year — and the impatriate advantage
The two things newcomers most often get wrong: the first filing, and the regime that can slash it.
The first declaration
You file in the spring following the year you became a French tax resident, covering income from your arrival date. Without a numéro fiscal yet, the first return is often filed on paper (form 2042, plus 2047 for foreign income), after which you get an online space on impots.gouv.fr. A tax treaty decides which country taxes each income stream; France still requires you to declare it.
Impatriate regime — Article 155 B
If you were not a French tax resident in the five years before taking up employment in France, the impatriate regime (Article 155 B CGI) can exempt your impatriation bonus and part of your foreign-workday pay, plus 50% of certain foreign passive income — for up to 8 years. It is claimed on form 2042-C. The module flags whether you may qualify.
Sources: impots.gouv.fr, service-public.fr — CGI Articles 4 B, 155 B, 1727 & 1728.
Quick answer
You are a French tax resident under Article 4 B of the Code Général des Impôts when your household, principal activity or centre of economic interests is in France — and residents must declare worldwide income on form 2042, detailing foreign income on form 2047 country by country. Filing late costs a 10% surcharge on the tax due, 20% after a mise en demeure, 40% if you still have not filed 30 days later, plus 0.20% monthly interest. Since 1 January 2015, EU/EEA residents no longer need a fiscal representative. AdminLanding guides expats through the French forms in English — first-year filing, tax-treaty income and the Article 155 B impatriate regime included.
Related: cross-border France-Switzerland income and formal letters to the tax office.
Frequently Asked Questions
French tax filing for expats — common questions.
Do I have to declare worldwide income in France?
What is the filing deadline?
Can I file my French tax return in English?
What if I have income from multiple countries?
What happens if I file late?
Do I need a fiscal representative?
What is the SIPNR and is it my tax office as a non-resident?
Important: AdminLanding is a technology platform, not a tax advisor or accountant. We do not provide personalized tax advice. The information on this page is general guidance based on the Code Général des Impôts and may not apply to your specific situation. Always consult a qualified tax professional (expert-comptable) or the official impots.gouv.fr website for your filing.
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