Income tax - First income tax return

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.

You are 18 years old and you are not attached to your parents' tax household? You must file a tax return under certain conditions. We tell you what you need to know.

Your situation depends on your age to 1er January 2025:

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You were born in 2007

You have the following choices:

  • Personally report your income (or lack thereof) between the day you turn 18 and December 31
  • Reach out to you at your parents' tax home for the year you turn 18.

FYI  

If your parents are separated, you can attach to only one of them. It's the one that counts you as a charge at 1er January of the year you turn 18.

You were born in 2004, 2005 or 2006

You have the following choices:

You can join one of the following tax households:

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

You were born in 2000, 2001, 2002 or 2004

Your choices depend on your situation:

You are pursuing studies

You have the following choices:

You can join one of the following tax households:

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

You must take out your own tax return.

If you are not taxableHowever, you still need to file a return to receive a notice of non-taxation.

This document makes it possible to carry out certain steps and to request certain advantages (for example, allocation of social housing).

You were born in 1999 (or earlier)

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

If you are not taxableHowever, you still need to file a return to receive a notice of non-taxation.

This document makes it possible to carry out certain steps and to request certain advantages (for example, scholarship on social criteria).

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You receive a tax mail

You receive a mail in April if you meet the following conditions:

  • You are 20 years old 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 to your space Private

Choose a password.

Add a reference tax income equal to 0.

You don't receive tax mail

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

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

If you cannot report your income online, you must file a paper tax return.

2025 Income Tax Return 2024 (paper)

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.

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

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Tax Site

To ask your question to a tax administration agent, you can go through the secure messaging by logging into your Private space:

Taxes: access to your space Private

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

You can also request an appointment with the competent service:

Who shall I contact

Tax Brochure

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

2025 Practical Brochure - 2024 Income Tax Return

Ministry of Finance

Pour en savoir plus

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 income 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 (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 :

Who shall I contact

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

Town Hall

Hotspots with tax service agents are organized in the town hall:

Who shall I contact

Who can help me?

Find who can answer your questions in your region

FAQ