Income tax

In France, income must be declared each year if all or part of the income was paid by a French institution, organisation or company and if your main residence during the calendar year was in France. Income tax is withheld directly from your salary. Each year, you are required to declare the income you received during the previous year (N-1). A tax return must be completed in April-May.

For the first declaration, you have to complete an income tax return form that can be downloaded online at the impots.gouv.fr website. After completing the form, you can either file it at a public finance centre or send it by post. In subsequent years, the tax return can be filed online directly.

The overall net taxable income is the amount on which income tax is calculated. It is made up of the addition of all of the income received by all of the members of the tax household during the calendar year. Income is salaries and wages, pensions, real estate income, etc.

Find out all the information regarding taxes (online form, simulation,...) on the official website IMPOTS.GOUV.FR

Useful links :
- Service-public.fr (section "Impôts, taxes et douane")
- A guide to taxes in France

Residence tax

Owners, lessees and non-paying occupants who occupy housing on 1 January must pay a tax called residence tax. Residence tax is calculated annually based on your situation at 1 January.

The rate varies depending on the situation of the occupant, his or her income and the characteristics of the housing, in particular the surface of the apartment occupied. An exemption may be applied in the case of a lack of financial means.

This tax does not require the filing of a tax return. During the last quarter of the year, the occupant receives a tax notice by post.

 

NB: the residence tax includes the television licence fee.

For further information, visit the official impôts.gouv.fr website.

 

Social contributions

Social contributions are payments calculated as a percentage of salary, withheld from the salary on a monthly basis and that entitles the employee to social benefits in the event of, for example, illness, unemployment, workplace accident, etc.

One portion of these contributions is payable by the employer and the other is payable by the employee.

The amount of the contributions is deducted at source and it is therefore withheld by the employer from the salary paid.

You are not required to file a tax return.

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