Income Tax - Annual Income Tax Return
Verified 05 June 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
You live in France and you have to declare your income for the year? Online declaration is mandatory if your home is connected to the internet. Otherwise, you can use a paper form. Automatic reporting exempts you from any action if your situation has not changed since the previous year. We indicate the information you need to know according to the type of declaration you want to subscribe.
What applies to you ?
Automatic
Automatic declaration exempts you from any steps. You just need to check the information available to the tax authorities.
Automatic online declaration is mandatory if you have internet access.
You can benefit from an automatic declaration in 2026 if you complete the following 2 conditions :
- You were taxed only on pre-filled income by tax services in 2025
- You didn't report a change in 2025.
However, you can benefit from automatic reporting if you reported in 2025 any of the following events:
- Birth
- Adoption
- Reception of a minor child.
The tax authorities tell you whether you can benefit from an automatic declaration.
Please note
If you are not eligible for automatic filing in 2026, whereas you were eligible in 2025, you will be informed of this change and of your obligation to file a return for your 2025 income.
You receive a spring notice showing you the income that has been withheld by taxes.
You must check all information indicated by the tax authorities.
Automatic declaration allows you to check in particular the following:
- Family status
- Income (wages, pensions, income from movable capital)
- Home employment expenses paid via the Cesu: titleContent or Pajemploi.
To check your automatic declaration online, you must go to your Public Finance area on impots.gouv.fr, then click on « Check my declaration data ».
Taxes: access your Public Finance area
Please note
You can also view your automatic declaration on the mobile application Impots.gouv. It is available for free on Play store (smartphone on Android) and on App store (smartphone on IOS).
The process depends on the outcome of your audit:
Répondez aux questions successives et les réponses s’afficheront automatiquement
The information is correct
You have nothing to do.
Your situation has changed
You must complete or modify the relevant elements of your online declaration.
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
If you can't report online, you can use a paper form.
The process depends on the outcome of your audit:
Répondez aux questions successives et les réponses s’afficheront automatiquement
The information is correct
You have nothing to do.
Your situation has changed
You must complete or modify the elements concerned.
Return the completed or amended paper return.
The 2026 return of 2025 income is complete.
The 2027 2026 income tax return will begin in april 2027.
In case of difficulty, according to your need, you can use one of the aid devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Site
To ask your question to a tax official, you can go through the secure messaging by logging into your Public Finance area:
Taxes: access your Public Finance area
Click on « Secure Messaging » (top right of the page).
You can also request an appointment with the competent service:
Tax Brochure
You can find help on all topics of the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal tax office.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Visits with tax service agents are organized in the town hall:
Online
Online declaration is mandatory if you have internet access.
You must declare your income to the tax department if you live in France or your tax domicile is in France.
Warning
If you live abroad but whether your resources come from France, you also have to declare your income.
You must make this declaration even if you have received only small resources (or no resources).
This can allow you to benefit from the following advantages:
- Get a notice of non-taxation, necessary to qualify for certain aid (e.g. housing aid)
- Request the refund of tax credits you can claim.
Example :
You can benefit from the refund of a tax credit for childcare expenses, whether it is at your home or outside.
You must realize a single statement of income by tax home.
The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your behalf.
Internet reporting is mandatory if your primary residence is equipped with internet access and that you are able to make your declaration online.
In the event of non-compliance with the obligation to declare income via the Internet, an increase of 0.2% the amount of tax payable is provided for, with a minimum of €60.
Your declaration is made from your online space:
Before validating your pre-filled return online, you must check the information provided and if necessary, correct and complete them.
Keep the supporting documents for 3 years in the event of a request from the administration.
Please note
If you live in an area where no mobile service is available, you are exempt from remote reporting. You must complete a paper return.
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
FYI
You can still correct certain elements of your return after its transmission to the tax authorities.
In case of difficulty, according to your need, you can use one of the aid devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Site
To ask your question to a tax official, you can go through the secure messaging by logging into your Public Finance area:
Taxes: access your Public Finance area
Click on « Secure Messaging » (top right of the page).
You can also request an appointment with the competent service:
Tax Brochure
You can find help on all topics of the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal tax office.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Visits with tax service agents are organized in the town hall:
On the application Taxis.gouv
You can file your tax return on a smartphone or tablet using the mobile application Impots.gouv.
Application is available for free on Play store (smartphones on Android) and on App store (smartphones on IOS).
You must declare your income to the tax department if you live in France or your tax domicile is in France.
Warning
If you live abroad but whether your resources come from France, you also have to declare your income.
You must make this declaration even if you have received only small resources (or no resources).
This can allow you to benefit from the following advantages:
- Get a notice of non-taxation, necessary to qualify for certain aid (e.g. housing aid)
- Request the refund of tax credits you can claim.
Example :
You can benefit from the refund of a tax credit for childcare expenses, whether it is at your home or outside.
You must realize a single statement of income by tax home.
The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your behalf.
Application is limited to simple tax situations.
You cannot use it in the following situations:
- Change in your marital status (for example, civil partnerships, marriage, divorce)
- Use of an ancillary return (for example, tax reductions or credits).
Please note
If you are unable to use the application, an information message will tell you why you are being excluded.
The « Declare my income » service is accessible from the mobile application's home page.
Information known to the administration is automatically displayed or pre-filled.
To report your income, you must go through a 4-step journey :
- Situation
- Income
- Expenses
- Summary.
You can edit or add the following items:
- Dependants (minor or adult children)
- Certain income (wages, pensions, annuities, movable income, micro-land)
- Certain expenses (e.g. child support)
- Certain tax credits or reductions (child care expenses, donations, personal assistance, etc.)
- Change of address (in France).
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
FYI
You can still correct certain elements of your return after its transmission to the tax authorities.
In case of difficulty, according to your need, you can use one of the aid devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Site
To ask your question to a tax official, you can go through the secure messaging by logging into your Public Finance area:
Taxes: access your Public Finance area
Click on « Secure Messaging » (top right of the page).
You can also request an appointment with the competent service:
Tax Brochure
You can find help on all topics of the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal tax office.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Visits with tax service agents are organized in the town hall:
Paper form
If you can't report online, you can use a paper form.
You must declare your income to the tax department if you live in France or your tax domicile is in France.
Warning
If you live abroad but your resources come from France, you must also be there declare your income.
You must make this declaration even if you have received only limited resources (or none).
This can allow you to benefit from the following advantages:
- Get a notice of non-taxation, necessary to qualify for certain aid (e.g. housing aid)
- Request reimbursement of tax credits you can claim.
Example :
You can benefit from the refund of a tax credit for childcare expenses, whether it is at your home or outside.
You must not realize only one statement of income by tax home.
The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your behalf.
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.
If you filed your income online (or on the Taxables.gouv application) in 2025, you will not receive a pre-filled paper return in 2026.
If you need to file a paper return for your 2025 income, you can get a pre-filled form from your tax department.
FYI
You must use a paper return if you are reporting for the 1re twice your income, and you weren't attached to your parents' statement the previous year.
The 2026 return of 2025 income is complete.
The 2027 2026 income tax return will begin in april 2027.
FYI
You can still correct certain elements of your return after its transmission to the tax authorities.
In case of difficulty, according to your need, you can use one of the aid devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Brochure
You can find help on all topics of the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal tax office.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Visits with tax service agents are organized in the town hall:
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...))To be helped in his statement
France Services / House of services to the public
Income tax returns
Electronic declaration (Articles 1649c Bb and 1649c Bd)
Presentation and content of income tax returns
Online service
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Simulateur
FAQ
Service Public
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Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
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