Income tax - Who is taxable?

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.

Your tax residence and the composition of your tax household determine your income tax. The rules differ depending on whether your tax residence is located in France or abroad. We tell you what you need to know.

In France

Your taxation depends on your situation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You're married or past

You and your spouse both reside in France

If you are domiciled in FranceHowever, you are taxable on all your income.

Taxation concerns all your income, whether it is french or foreign source.

However, a international convention (i.e. concluded by France with another country) may provide for different tax rules.

The tax applies to all income from your tax home.

This means that the income and expenses of all members of your tax household are taken into account to establish a single tax on your behalf.

FYI  

If you were born between 2004 and 2006, you must personally complete a declaration of income. However, you may waive personal taxation and request to be attached to your parents' tax home.

Your situation differs from that of your spouse

The tax residence is determined for each member of your household.

If you are in a married or past relationship, and your situation differs from that of your spouse, check your tax obligations with your tax department.

This is the case if one of you resides in France and the other does not (the tax administration talks about mixed torque).

Who shall I contact

Other situation

If you are domiciled in FranceHowever, you are taxable on all your income.

Taxation concerns all your income, whether it is french or foreign source.

However, a international convention (i.e. concluded by France with another country) may provide for different tax rules.

The tax applies to all income from your tax home (except in the case of a mixed torque).

This means that the income and expenses of all members of your tax household are taken into account to establish a single tax on your behalf.

FYI  

If you were born between 2004 and 2006, you must personally complete a declaration of income. However, you may waive personal taxation and request to be attached to your parents' tax home.

Abroad

Your taxation depends on your situation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You're married or past

You and your spouse both reside abroad

If you have your tax residence abroad, you are taxable with the French tax authorities if you have income from french sources.

However, a international convention (i.e. concluded by France with another country) may provide for different tax rules.

The tax applies to all income from your tax home (except in the case of a mixed torque).

This means that the income of all members of your tax household is taken into account to establish a single tax on your behalf.

FYI  

If you were born between 2004 and 2006, you must personally complete a declaration of income. However, you may waive personal taxation and request to be attached to your parents' tax home.

Your situation differs from that of your spouse

The tax residence is determined for each member of your household.

If you are in a married or a past couple, and your situation differs from that of your spouse, check your tax obligations with your tax department.

This is the case if one of you resides in France and the other does not (the tax administration talks about mixed torque).

Who shall I contact

Other situation

If you have your tax residence abroad, you are taxable with the French tax authorities if you have income from french sources.

However, a international convention (i.e. concluded by France with another country) may provide for different tax rules.

The tax applies to all income from your tax home (except in the case of a mixed torque).

This means that the income and expenses of all members of your tax household are taken into account to establish a single tax on your behalf.

FYI  

If you were born between 2004 and 2006, you must personally complete a declaration of income. However, you may waive personal taxation and request to be attached to your parents' tax home.

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...)