Income tax of a French person who leaves to live or work abroad
Verified 15 April 2026 - Public Service / (Prime Minister)
Do you live, work abroad and wonder about your tax situation in France? It depends on your tax residence. It is the tax authorities that determine it based on your situation. If your tax residence is outside France, you are most often taxable on your income from French sources only. If your tax residence remains in France, you are taxable there on all your income. We tell you what you need to know.
For know your tax residence, check your situation with your tax office.
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You are still in France
Consult your personal income tax service :
You can contact him directly from your online space:
You are abroad
If you receive income from a French source, ask the non-resident tax service.
Who shall I contact
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By courier
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
Tax home abroad
If your tax home is located outside of France (you are non-resident), you will have different procedures to carry out for the year of your departure and for the following years.
To find out what provisions might result from a tax treaty, ask the non-resident personal income tax service.
Who shall I contact
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By courier
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
Even if you pay taxes in France, check with the tax authority of your country of residence what are your obligations regarding income to be reported and taxes to be paid?
In April/May of the year of your departure, you must declare your income from the previous year, period during which you were domiciled in France.
The reporting procedures don't change.
Remember to inform your tax office of your new address abroad. You can do this from your online space (from secure messaging).
Taxes: access your Public Finance area
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
You must fill a tax return paper (or form n°2042) for your income from the previous year, period during which you were domiciled in France.
This declaration must be sent to the tax department that managed your file before your departure.
Who shall I contact
Specify your new address in the box provided for this purpose.
The income received in the year of your departure is to be reported in april/may of the following year.
You must report the following income:
- Income from French and foreign sources that you have receipts of 1er January to the date of your departure
- Income from French source taxable in France since you left until 31 December of the year of departure
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
You must fill a paper return of income (or form n°2042) comprising all your income received from 1er January to the date of your departure.
If you have also received income from french sources after the date of your departure, you must complete a tax return - Departure abroad or return to France (or form n°2042-NR).
It includes only your French income taxable in France from your departure until 31 december the year of your expatriation.
These 2 returns are to be sent to the tax department that managed your file before your departure.
Who shall I contact
In the return of all your income from 1er January on the date of your departure, specify your new address in the box provided for this purpose (even if the sending address is correct).
Also mention the date of your departure (even if you have already informed your tax office).
FYI
If you have received foreigner income from 1er january on the date of your departure, you must declare them on the printed form no. 2047 and refer them to printed matter no. 2042.
If your tax domicile is located outside France, you must pay taxes in France on your income from French sources.
You are taxable only on that income.
These are the following revenues:
- Income from property, rights or activities located in France (income from real estate, professional income, etc.)
- Income paid by a debtor domiciled or established in France (pensions, life annuities, copyright, etc.)
FYI
If you don't have income from French sources, you don't have no obligation vis-à-vis the French tax authorities.
You cannot deduct charges your income from a French source.
The tax reductions and credits are reserved for persons domiciled in France for tax purposes, except in special cases.
As a non-tax resident of France, you are taxed according to the progressive scale of taxation, with the minimum tax rate next:
- 20% for your income less than or equal to €29,579
- 30% for your income greater than €29,579
In practice, tax authorities calculate your tax according to the progressive scale. Then they do a second calculation with the minimum tax rates. It is the highest amount of tax that is withheld.
FYI
You can apply to be taxed at an average rate calculated based on your income from french and foreign sources. This average rate is applied to your French income only if it is more favorable to you. You must make this request by indicating it on your tax return.
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
You must address to the tax department of non-resident individuals the following documents:
- Your tax return (or printed number 2042)
- Complementary prints, if necessary depending on your situation
2026 Income Tax Return 2025 (paper)
You must also attach your withholding tax return :
2026 Income Tax Return 2025 - Non-Resident Withholding Tax Return
Who shall I contact
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By courier
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
Tax center in France
The rules vary depending on your situation:
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General scenario
If your tax home is located in France, you must pay your income taxes there, including on your income from foreign sources.
To find out what provisions might result from a tax treaty or a specific situation (for example, if you are a public official), ask your tax office.
Your reporting procedures don't change.
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
You can report your income on paper form if you are in one of the following situations :
- Your primary residence is not equipped with internet access
- Your main residence is equipped with internet access, but you are not able to make your declaration online.
You are using the pre-filled paper return received in April/May.
Depending on your situation, this is the declaration no. 2042 or No 2042 C.
The declaration RICI No. 2042 includes major tax reductions and credits.
If you do not receive a printout (1st statement, change of address, change in family situation), you can download the necessary declarations on Service-Public.gouv.fr or on the tax website.
Some income is to be reported on a annexed declaration. You can also download them online.
The main ancillary declarations are as follows:
- Form 2044 for the declaration of property income
- Form 2074 for the declaration of capital gains
- Form 2047 for income received abroad.
Before signing your declaration, you must check information indicated and, if necessary, correct and complete them.
You must attach the supporting documents to your paper declaration only if they are documents drawn up by you (detailed list of your actual costs for example).
However, keep the other supporting documents for 3 years in the event of a request from the administration.
Warning
Even if you pay your taxes in France, check with the tax authority in your country of residence what are your obligations regarding income to be reported and taxes to be paid?
Employee posted abroad
You are a posted employee if you meet the following 4 conditions:
- Your tax residence is in France
- You have an employment contract
- Your employer is established in France or in the, Norway, Iceland or Liechtenstein
- Your employer sends you out of France and out of the country where it is established (for example, it is established in Germany and sends you to Spain).
It is the tax services that appreciate your situation.
As a posted employee, you can, under certain conditions, benefit from a exemption from payroll tax received during your stay abroad.
In particular, you must meet one of the following conditions:
- Have received remuneration subject to tax in the State in which you carry out your activity, provided that this tax is at least equal to 2/3 of that which you would have paid in France,
- Have been employed for more than 183 days in a period of 12 consecutive months. This activity concerned a construction or assembly site, the installation of industrial units, their start-up, their operation and the related engineering, the search for or extraction of natural resources or navigation on board ships registered in the French International Register,
- Have carried out commercial prospecting activity for more than 120 days in a period of 12 consecutive months.
Contact your personal income tax service to find out about your personal tax situation.
Who shall I contact
Warning
Even if you pay your taxes in France, check with the tax authority in your country of residence what are your obligations regarding income to be reported and taxes to be paid?
Border worker
Income received in connection with an activity carried out abroad is, in principle, taxable abroad.
However, by way of derogation, and pursuant to special agreements signed with certain States (Belgium, Germany, Spain, Italy and Switzerland), the income received by frontier workers is taxable exclusively in their country of residence.
For each of the countries concerned, the geographical definition of border area differs.
Contact your personal income tax service for more details on your personal tax situation as a frontier worker.
Who shall I contact
Warning
Even if you pay your taxes in France, check with the tax authority in your country of residence what are your obligations regarding income to be reported and taxes to be paid?
On the same subject
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For general information
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To contact the local service managing your file
Tax department (treasury, tax department...))By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By courier
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
Taxable income of foreigners and persons not resident for tax purposes in France
Conditions for taxing income in the event of transfer of domicile outside France
Provisions applicable to employees posted abroad and to certain aircrew
Minimum and average tax rates
Online service
Online service
Service Public
Service Public
Service Public
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
