What taxes does a foreigner pay in France?

Verified 06 June 2025 - Directorate for Legal and Administrative Information (Prime Minister)

If you are a foreigner (European or of another nationality), you have to pay taxes in France in certain situations. We provide you with useful information for income tax, home tax on second homes, property tax and property wealth tax.

Income tax

Your situation depends on where your income comes from.

Some income is considered to be income of French origin if it is obtained for a activity carried on in France.

These include:

  • Wages
  • Daily social security allowances (e.g. sickness, maternity)
  • Unemployment benefits
  • Income of independent professions (traders, liberal professions...).

The following revenues are also affected:

  • Pensions and pensions paid by an organization located in France
  • Income from savings or investments (interest, dividends...) paid by an organization located in France
  • Income from real estate located in France (rental income, property income or capital gain on sale).

The taxation of your income in France depends on your place of residence tax residence.

If you are resident for tax purposes in France, you are subject to income tax in France for your income of french and foreign origin.

If you're not tax resident country in France, you are subject to income tax in France for your income of french origin (subject to the provisions of the agreement concluded between France and your State of residence).

Tax services determine your tax residence based on your situation.

Please note

If you are in a relationship (married or past), the tax services may consider you as a tax resident of France and your spouse as a non-resident.

Whether you are French or not, the tax authorities consider that your tax domicile is in France if you one of the following criteria :

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Your home is in France

Your tax domicile is in France if the habitual residence of your household is France.

Your home is your family and you.

The tax authorities shall retain the following persons:

  • Your married, former or cohabiting spouse
  • Your children.

However, it doesn't hold your other relatives (parents, siblings, etc.)

If you are single without children, your home is the place where you usually reside, apart from your business trips.

Your main place of stay is in France

Your tax residence is in France if it is the place of your main stay, that is to say you stay there at least 183 days during the year, so more than 6 months.

For income tax purposes, France shall mean the following territories:

You work in France

Your tax domicile is in France if you have your main business there.

The main activity is the one that you spend the most effective time on or that gives you the bulk of your income.

If you have several activities, the main activity is taken into account.

An ancillary activity is not concerned.

Please note

Your tax domicile is in France if you are a manager of a company with headquarters in France and it has more than 250 million euros in turnover there.

For income tax purposes, France shall mean the following territories:

The center of your economic interests is in France

Your tax domicile is considered in France if you've made your major investments there.

Likewise, if the headquarters of your affairs, from which you administer your property, is in France.

For income tax purposes, France shall mean the following territories:

One international convention concluded between France and a foreigner country may lay down different rules. If necessary, also check with the tax authorities of the foreigner concerned.

If you are resident in France and your spouse or partner of Civil partnerships: titleContent has his tax domicile outside France (in the application of a tax treaty), you have to report the following income:

  • Your income and that of the children and dependants who have their home in France
  • The French source income of your Civil partnership or partner domiciled outside France (provided that the tax is attributed to France by the tax treaty).

It depends on your situation:

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You are a tax resident in France

To find out your tax situation, check if France has signed a bilateral agreement with your country.

Warning  

If no agreement has been signed, all your income are taxable in France, even if some are already taxed in their country of origin.

You are a non-resident for tax purposes in France

To find out your tax situation, check if France has signed a bilateral agreement with your country.

If no agreement has been signed, you are taxable in France only on your income of french origin.

FYI  

It is imperative that you contact the tax authorities of your State of residence in order to know your obligations there.

You're a border worker if you fill out the 2 conditions following:

  • You work in France
  • You reside in a border country (for example, Germany or Italy).

Income earned from an activity abroad is, in principle, taxable abroad.

However, by way of derogation, and in application of specific agreements signed with certain countries (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.

Even if you pay your taxes in your country of residence, contact the personal income tax department in France for more information on your personal tax situation as a frontier worker.

Your tax-filing obligations depend on your situation:

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You are a tax resident in France

You must declare in France all your income, whether they are of French origin or of foreign origin.

Check if a tax convention sets out specific rules.

Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.

In the event of non-compliance with the obligation to declare one's income via the Internet, an increase of 0.2% of the amount of tax payable is provided, with a minimum of €60.

Your statement is made from your online space:

2025 Online Income Tax Return for 2024 (Special Space)

Before validating your pre-filled return online, you must verify the information provided and if necessary, correct and complete them.

Keep credentials for 3 years in the event of a request from the administration.

You can declare your income on paper form if you are in any of the following :

  • Your principal residence is not equipped with internet access
  • Your main residence is equipped with internet access, but you are not able to file your return online.

You are using the pre-filled paper return received in April/May.

Depending on your situation, it's the declaration #2042 or No. 2042 C.

The declaration No 2042 RICI groups the major tax reductions and credits.

If you do not receive a printout (1st declaration, change of address, change of family situation), you can download the necessary declarations from the end of April/beginning of May on Service-Public.fr or on the tax website.

Some income is to be reported on a accompanying declaration. You can also download them online.

The main supporting declarations are as follows:

Before signing your return, you must check information indicated and, if necessary, correct and complete them.

You must contact the supporting documents to file a paper return only if the documents are prepared by you (e.g. a detailed list of your actual costs).

However, keep the other supporting documents for 3 years in the event of a request from the administration.

FYI  

You must use a paper return if you are reporting for 1re once your income, and you weren't attached to your parents' statement the previous year.

You are a non-resident for tax purposes in France

You must declare in France your income of french origin taxable in France.

It is also imperative that you contact the tax authorities of your State of residence in order to know your reporting obligations.

Check if a tax convention sets out specific rules.

Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.

In the event of non-compliance with the obligation to declare one's income via the Internet, an increase of 0.2% of the amount of tax payable is provided, with a minimum of €60.

Your statement is made from your online space:

2025 Online Income Tax Return for 2024 (Special Space)

Before validating your pre-filled return online, you must verify the information provided and if necessary, correct and complete them.

Keep credentials for 3 years in the event of a request from the administration.

You can declare your income on paper form if you are in any of the following :

  • Your principal residence is not equipped with internet access
  • Your main residence is equipped with internet access, but you are not able to file your return online.

You are using the pre-filled paper return received in April/May.

Depending on your situation, it's the declaration #2042 or No. 2042 C.

The declaration No 2042 RICI groups the major tax reductions and credits.

If you do not receive a printout (1st declaration, change of address, change of family situation), you can download the necessary declarations from the end of April/beginning of May on Service-Public.fr or on the tax website.

Some income is to be reported on a accompanying declaration. You can also download them online.

The main supporting declarations are as follows:

Before signing your return, you must check information indicated and, if necessary, correct and complete them.

You must contact the supporting documents to file a paper return only if the documents are prepared by you (e.g. a detailed list of your actual costs).

However, keep the other supporting documents for 3 years in the event of a request from the administration.

FYI  

You must use a paper return if you are reporting for 1re once your income, and you weren't attached to your parents' statement the previous year.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2025 income tax return for 2024 is complete.

The 2026 tax return for 2025 will begin in April 2026.

The 2025 income tax return for 2024 is complete.

The 2026 tax return for 2025 will begin in April 2026.

Local taxes

You are subject to the housing tax if you are in a secondary dwelling in France.

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You are a tax resident in France

You have to pay the housing tax for any dwelling secondary which you have personally in France at 1er January, whether you are a free landlord, tenant or occupant.

You are not resident for tax purposes in France

If you don't your tax domicile in France but if you have a house, it is considered a second home.

You have to pay the housing tax for the dwelling concerned.

Whether your tax domicile is in France or abroad, you have to pay property tax if you own a property in France on 1er January of the year.

If you own more than one property, you must pay the property tax due for each.

Real estate wealth tax

Your tax onIFI: titleContent depends on your situation vis-à-vis the french tax authorities:

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You are a tax resident in France

If your tax residence is in France, your taxable wealth includes your real estate located in France and abroad.

You are subject to theIFI: titleContent when the net value of your property exceeds 1,3 million euros.

You are a tax non-resident

You are taxable atIFI: titleContent if you have a real estate asset located in France valued at more than EUR 1,3 million.

Check if a tax convention sets out specific rules.

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