Relocating to France brings many administrative “firsts”, but declaring your household income is one of the most important, and often the most misunderstood, steps for foreigners.
Whether you have just arrived or have been living in France for a while, understanding how the French income tax system works at household level is essential. Getting this right avoids penalties, delays, and unnecessary stress, and helps you integrate smoothly into French administrative life.
This article explains how household income declarations work in France, who files together, which forms are required, and what foreigners need to watch out for.
Table of contents
Household income in France: one declaration per tax household
France operates a household-based tax system, known as the foyer fiscal.
That means:
- One income tax declaration covers all members of the same household
- This typically includes:
- Married couples
- PACS partners
- Dependent children
Joint vs separate tax returns
Married or PACSed couples normally file a joint return.
Separate taxation is not a free choice. It is only possible in specific situations, such as:
- The year of marriage or PACS (if the couple opts for separate taxation)
- Certain separation situations recognised by the tax authorities
For most expats, the default rule is one household, one declaration.
> You might be interested in this article: What taxes do expats pay in France?
Who must declare income in France?
You must declare income in France if you are considered tax resident, which usually applies if:
- France is your main home
- You spend most of the year in France
- Your main economic interests are in France
Tax residents must declare worldwide income, even if some of it is taxed elsewhere under a tax treaty.
If you are non-resident but receive French-source income (for example, rental income from French property), you still need to declare, but through a different tax office (see below).
First declaration: paper or online?
A common misconception is that your first French tax return must be on paper. That is no longer always true.
What actually applies
- First-time filers can declare online if they have received:
- A French tax number (numéro fiscal)
- An online access number to create an account
- If you do not yet have these identifiers, you may need to file on paper initially
- Online filing is in principle mandatory if your home is connected to the internet, with limited exceptions
Once you have an online account, paper forms are no longer automatically sent, which explains why many expats “receive nothing” by post.
Online declarations are made via impots.gouv.fr.
Key income tax deadlines
The French tax year follows the calendar year.
- The annual income tax campaign opens in April
- Online filing deadlines vary by department
- Exact dates are published each spring by Service-Public and impots.gouv.fr
Because deadlines change every year, always check your department’s deadline online rather than relying on old dates.
Which forms do foreigners need to declare household income?
The main form: 2042
Form 2042 is the standard French income tax declaration. It covers:
- Income received by all members of the foyer fiscal
- Salaries, pensions, and most everyday income
Online filing uses the same structure, just digitally.
Common additional annexes
Depending on your situation, you may also need one or more annexes, such as:
- 2047 – for foreign income (this is completed first, then carried into the main return)
- 2042-C / 2042-C PRO – for additional or professional income
- 2042-RICI – for tax reductions and credits (donations, childcare, etc.)
Most expats have more than one form, especially in their first years.
Resident vs non-resident declarations
If you are tax resident in France, you declare through your local Service des Impôts des Particuliers.
If you are non-resident but earn French-source income, your file may be handled by the Service des Impôts des Particuliers Non-Résidents.
Knowing which category you fall into matters, especially during your first year, when residency status can be unclear.
Withholding tax does NOT replace the annual declaration
France uses withholding at source (prélèvement à la source), but this does not eliminate the obligation to file.
Every tax resident must still submit an annual income declaration, even if:
- Tax has already been withheld
- Your income seems “simple”
- You are retired or not working
The declaration allows the tax authorities to adjust rates, calculate credits, and issue your official tax notice.
What happens after you file?
After processing, the tax authorities issue an avis d’impôt (tax assessment notice).
Timing varies by:
- Paper vs online filing
- Individual situation
Generally, notices are issued in the second half of the year. The exact timing is published annually on impots.gouv.fr.
Common mistakes foreigners make
- Assuming married couples can freely choose separate returns
- Missing foreign income or bank account declarations
- Waiting for paper forms that will never arrive
- Using the wrong annexes
- Filing too late due to misunderstanding deadlines
Most issues are avoidable with early preparation.
FAQ: Declaring household income in France as a foreigner
Do I have to declare foreign income in France?
Yes, if you are tax resident in France, you must declare worldwide income. Tax treaties usually prevent double taxation, but declaration is still mandatory.
Can I declare online in my first year?
Yes, if you have the identifiers to create an online account. Otherwise, you may need to file on paper initially.
Do married couples always file together?
Normally yes. Separate returns are only allowed in specific legal situations, not by preference.
I already pay tax through withholding, why declare?
Because withholding is provisional. The annual declaration finalises your tax position and generates your official assessment.
What if I make a mistake?
Corrections can usually be made online within a defined window, or by contacting your tax office.
Final notes
Declaring household income in France as a foreigner can feel intimidating at first, but it becomes far more manageable once you understand the structure.
The key is to:
- Know whether you are resident or non-resident
- File the correct forms
- Respect deadlines
- Declare everything, including foreign income
With the right preparation, the French tax system becomes predictable, even if it never feels simple.
If your situation includes foreign income, multiple household members, or a recent move, getting clarity early can save a lot of stress later.
January 2026
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