Income tax - First income tax return

Verified 05 June 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

You are 18 years old and you are not attached to your parents' tax home? 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 you at your parents' tax home for the year you turn 18.

FYI  

If your parents are separated, you can join 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:

  • That of 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 have a past relationship.

You were born in 2000, 2001, 2002 or 2003

Your choices depend on your situation:

You are pursuing studies

You have the following choices:

You can join one of the following tax households:

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

You must take out your own tax return.

If you are not taxable, you still need to make a declaration to receive a notice of non-taxation.

This document makes it possible to carry out certain procedures 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 taxable, you still need to make a declaration to receive a notice of non-taxation.

This document makes it possible to carry out certain procedures 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 over
  • You were attached to your parents' tax home last year.

You must create your Public Finance space online with the tax number and access number provided.

Taxes: access your Public Finance area

Choose a password.

Add a reference tax income equal to 0.

You do not receive tax mail

So that you can create your Public Finance space, a verification of your identity is necessary.

You must contact your tax office.

Who shall I contact

You can do this by one of the following means:

  • Directly at the counter
  • Postal mail.

You must communicate the following:

  • Your marital status (surname, first names, date and place of birth)
  • A postal address
  • Copy of ID.

After checking, you will receive an email indicating that you can create your Public Finance space, by entering your tax number and date of birth.

Taxes: access your Public Finance area

You will need to enter your email address and a password that you have chosen.

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

2026 Income Tax Return 2025 (paper)

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2026 return of 2025 income is complete.

The 2027 2026 tax return will begin in April 2027.

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:

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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:

Who shall I contact

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

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

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

Who shall I contact

Who can help me?

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