What are the taxes paid by a foreigner in France?

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.

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

These include the following revenues:

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

The following revenues are also concerned:

  • Pensions and pensions paid by an organization located in France
  • Income from savings or investments (interest, dividends, etc.) paid by an organization located in France
  • Income from a property located in France (rental income, property income or capital gain in the event of sale).

The taxation of your income in France depends on where you live. tax residence.

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

If you're not not tax resident in France, you are subject to income tax in France for your income of french origin (subject to the tax treaty 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 couple (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, tax services consider that your tax domicile is in France if you fill in 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 made up of you and your family.

The tax authority detains the following persons:

  • Your married, past or common-law partner
  • Your children.

On the other hand, it does not retain your other relatives (parents, siblings, etc.)

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

Your main residence is in France

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

For income tax purposes, France means the following territories:

You work in France

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

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

If you have more than one activity, the main activity is taken into account.

An activity carried out incidentally is not concerned.

Please note

Your tax domicile is in France if you are a manager of a company whose head office is in France and it has a turnover of more than 250 million euros.

For income tax purposes, France means 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.

Similarly, if the seat of your business, from where you administer your property, is in France.

For income tax purposes, France means the following territories:

One international convention concluded between France and a foreigner country may provide for different rules. If necessary, check your situation with the tax authorities of the foreigner concerned.

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

  • Your income and that of children and dependants who have their domicile in France
  • The income from a French source of your spouse or partner of Civil partnerships domiciled outside France (provided that the tax is attributed to France by the tax convention).

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 tax non-resident 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 services of your State of residence in order to know your obligations.

You are a frontier worker if you complete the 2 conditions following:

  • You work in France
  • You live in a border country (e.g. Germany or Italy).

Income received in respect of an activity carried on abroad is, in principle, taxable abroad.

However, by way of derogation, and as an application to specific agreements signed with certain countries (Germany, Belgium, 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 reporting 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 treaty sets out specific rules.

Internet reporting is mandatory if your principal 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:

2025 online 2024 income tax return (Individual section)

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.

You can report your income on paper form if you are in one of the following situations :

  • 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 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 declaration, change of address, change in 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 annexed declaration. You can also download them online.

The main ancillary declarations are as follows:

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

You must reach the supporting documents to your paper return only if it is a document 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.

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' return the previous year.

You are a tax non-resident in France

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

You must also contact the tax services of your State of residence to know your reporting obligations.

Check if a tax treaty sets out specific rules.

Internet reporting is mandatory if your principal 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:

2025 online 2024 income tax return (Individual section)

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.

You can report your income on paper form if you are in one of the following situations :

  • 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 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 declaration, change of address, change in 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 annexed declaration. You can also download them online.

The main ancillary declarations are as follows:

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

You must reach the supporting documents to your paper return only if it is a document 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.

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' return the previous year.

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.

Local taxes

You are subject to the housing tax if you occupy 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 accommodation secondary which you have personally in France at 1er January, whether you own, rent or occupy for free.

You are not a tax resident in France

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

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

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

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

Tax on real estate wealth

Your taxation atIFI: titleContent depends on your situation vis-à-vis the french tax services:

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You are a tax resident in France

If your tax residence is in France, your taxable assets include your real estate located in France and abroad.

You are subject to theIFI: titleContent when the net value of your real estate assets exceeds €1.3 million.

You are a tax non-resident

You are taxable atIFI: titleContent if you hold real estate assets located in France with a value exceeding EUR 1,3 million.

Check if a tax treaty sets out specific rules.

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