Income Tax - Return from Expatriation
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Income tax: 2026 income tax return for 2025
This page is up to date at 1er January 2026.
However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.
In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.
The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.
If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.
You were expatriate and you came back to France in 2025? You must declare your income when you return. You will have to send your return to different tax offices depending on whether or not you declared in 2025 income from France for the year 2024. We tell you the information you need to know according to your situation.
What applies to you ?
Your tax situation, especially for the tax return to be made in 2026, varies depending on whether you have declared in France or not in 2025 income received during 2024.
2024 revenues reported in France in 2025
In 2024, you received income in France when you lived abroad.
So you reported 2024 revenues in 2025.
You depended on non-resident personal income tax service.
You must file your 2026 2025 income tax return in the spring of 2026.
Inform tax services
The year of your return to France, you must inform promptly the personal income tax department of your new address.
Also remember to update your bank details.
You can do it from your online space, using secure messaging.
Manage your pick at source
Check your withholding tax rate in your online space.
If you don't have a custom rate, tax services charge you a non-personalized rate (called default rate). It does not take into account your situation, especially your family situation.
This rate is set based on your monthly withholding base, which is the amount of your salary.
The rate is applied on the basis of annual scale. It ranges from 0% to 43%.
You can adapt your rate to your situation from your online space.
Taxes: access to your space Private
Warning
If you don't adjust your rate, you may pay excess tax. This will be refunded to you (from September 2027 for deductions made from your 2026 income). Conversely, if you still have a tax balance to pay, it will be deducted from you within the same time frame.
For the 2026 return of your 2025 income, you must report the following income:
- Your French source income taxable in France, received from 1er January 2025 until the date of your return to France
- Your income from French and foreign sources received from the date of your return to France until December 31, 2025.
The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.
2025 online 2024 income tax return (Individual section)
You must complete 2 declarations:
- Form No. 2042-NR for your French source income taxable in France received from 1er January on the date of your return to France
- Form no. 2042 for all your income received from the date of your return to France until 31 December.
These statements should be addressed to the non-resident personal income tax service.
You must specify your new address in France.
Your file will then be sent to the tax department of your new home.
Who shall I contact
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By mail
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
Please note
The non-resident personal income tax department will send the tax department of your new home.
If you are domiciled in France or Monaco, you must declare every year to the tax authority vos accounts opened, held, used (at least once) or closed in the year abroad.
You must report the following accounts or investments:
- Bank account
- Life insurance or capitalization contract
- Account ofdigital assets
You must declare your accounts opened abroad with a banking institution or any other body or person (notary, foreign exchange agent, etc.).
You are required to report, whether you are an account holder or a proxy holder.
A single statement is required if you share ownership of the account (or power of attorney) with your Civil partnership or partner.
You must attach this document to your tax return, depending on your method of filing.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You declare your income online
You must check the box (or boxes) in your return for accounts you have opened, held, used or closed.
2025 online 2024 income tax return (Individual section)
For each account, you must attach the following return to your tax return:
You report your income on a paper form
You must complete, date and sign the following declaration:
2025 declaration of accounts opened, used or closed abroad
You must complete a return for each account which you have.
Warning
If you do not declare one of your accounts abroad, you risk a fine of €1,500 by undeclared account. If the account is located in a country that does not have a tax evasion and avoidance convention with France, the fine is €10,000 by account.
The year you return, you are subject the same deadlines as residents to report your income.
The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
Other situation
If you did not receive income from France while living abroad, you had no tax obligations in France.
You must file your return with the personal income tax department of your new home.
Inform tax services
You do not have to inform tax services upon your return in France.
You will report your new address on your next tax return.
Manage your pick at source
If you do not have a personalized rate, tax services apply you a non-custom rate, which does not take into account your family situation.
This rate is for example applied to your salary by your employer.
This rate is set based on your monthly withholding base, which is the amount of your salary.
The rate is applied on the basis of annual scale. It ranges from 0% to 43%.
If you do not know your withholding tax rate, you can ask your tax department.
You can adapt your rate to your personal situation and family.
You must complete the following form:
Request for custom rate and/or withholding payments
You must send the completed form at your tax department.
Warning
If you don't adjust your rate, you may pay excess tax. This will be refunded to you (from September 2027 for deductions made from your 2026 income). Conversely, if you still have a tax balance to pay, it will be deducted from you within the same time frame.
You must declare total income that you have received, from French or foreign sources, from the date of your arrival in France until 31 December 2025.
If you don't have access to your tax account online, you can't report your income online.
You must use a paper declaration.
You can download the forms:
2025 Income Tax Return 2024 (paper)
You must file your return directly at personal income tax department of your new home.
Who shall I contact
You must include the following information in your return:
- Your new address
- Your bank details
If you are domiciled in France or Monaco, you must declare every year to the tax authority vos accounts opened, held, used (at least once) or closed in the year abroad.
You must report the following accounts or investments:
- Bank account
- Life insurance or capitalization contract
- Account ofdigital assets
You must declare your accounts opened abroad with a banking institution or any other body or person (notary, foreign exchange agent, etc.).
You are required to report, whether you are an account holder or a proxy holder.
A single statement is required if you share ownership of the account (or power of attorney) with your Civil partnership or partner.
You must attach this document to your tax return, depending on your method of filing.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You declare your income online
You must check the box (or boxes) in your return for accounts you have opened, held, used or closed.
2025 online 2024 income tax return (Individual section)
For each account, you must attach the following return to your tax return:
You report your income on a paper form
You must complete, date and sign the following declaration:
2025 declaration of accounts opened, used or closed abroad
You must complete a return for each account which you have.
Warning
If you do not declare one of your accounts abroad, you risk a fine of €1,500 by undeclared account. If the account is located in a country that does not have a tax evasion and avoidance convention with France, the fine is €10,000 by account.
The year you return, you are subject the same deadlines as residents to report your income.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
On the same subject
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
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 mail
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
Taxation of income for the year of acquisition of a domicile in France
Declarations on financial accounts
Reporting of accounts opened, used or closed abroad
Service Public
Ministry of Finance
Ministry of Finance
