Income Tax - First Income Tax Return

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

You're 18 and you're not attached to your parents' tax shelter? You have to file a tax return under certain conditions. We'll tell you what you need to know.

Your situation depends on your age to 1er January 2024:

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You were born in 2006

You have the following choices:

  • Report your income (or lack thereof) personally between the time you turn 18 and December 31
  • Reattach You your parents' tax home for the year you turn 18.

FYI  

If your parents are separated, you can relate to only one of them. It's the one that counts you as a dependant on 1er January of your 18th birthday.

You were born in 2003, 2004 or 2005

You have the following choices:

You can join one of the following tax shelters:

  • Your parents'
  • One of your parents' if they're taxed separately
  • Your parents' or in-laws' (or one of them if taxed separately) if you are married or have passed away.

You were born in 1999, 2000, 2001 or 2002

Your choices depend on your situation:

You're in school

You have the following choices:

You can join one of the following tax shelters:

  • Your parents'
  • One of your parents', if they're taxed separately
  • Your parents' or in-laws' (or one of them if they are taxed separately), if you are married or have passed away.
You're not in school

You must file your own tax return.

If you're not taxable, you still need to file a return to receive a notice of non-taxation.

This document allows you to take certain steps and request certain benefits (for example, allocation of social housing).

You were born in 1998 (or earlier)

From the age of 25, you must file your own tax return.

If you're not taxable, you still need to file a return to receive a notice of non-taxation.

This document allows you to take certain steps and request certain benefits (for example, scholarship on social criteria).

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You receive a tax mail

You're getting an email in April if you meet the following conditions

  • You're 20 and older
  • You were attached to your parents' tax home last year.

You must create your own space in line with the tax number and access number provided.

Taxes: access your Special Space

Choose a password.

Add a reference tax income equal to 0.

You don't get tax mail

You can call the tax information service to get your login credentials.

Who shall I contact

  • Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

If you can't report your income online, you must file a paper tax return.

2025 Income Tax Return 2024 (paper)

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.

In case of difficulty, according to your need, you can use one of the aid devices following:

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Tax Site

To ask your question to a tax administration officer, you can use the secure messaging by connecting to your Private Space:

Taxes: access your Special Space

Click on “Secure Messaging” (top right of page).

You can also request an appointment with the appropriate department:

Who shall I contact

Tax Brochure

You can find help on all the topics in the declaration in the tax pamphlet :

2025 Practice Brochure - 2024 Income Tax Return

Ministry of Finance

Pour en savoir plus

It shall indicate, for each heading, the lines and boxes concerned, with an image of the part of the declaration where they are located.

Telephone

You can contact your personal tax department.

Its number is indicated on your tax notice.

In case of difficulties in completing your return, you can contact the tax information service (no surtax number):

Who shall I contact

  • Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

Espace France Services

You can find tax officials in the spaces France Services :

Who shall I contact

The agents of the France Services spaces also offer support and guide you in your online procedures.

Town Hall

Permanent offices with tax officials are organized in the town hall:

Who shall I contact

Who can help me?

Find who can answer your questions in your region

FAQ