Income Tax - What is the purpose of the tax notice?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Your tax notice justifies the amount of income you have reported.

You must provide it at the request of an administration, a bank or an individual (owner of a rental unit, for example).

If you are not taxable, you also receive a tax notice (or situation notice). It allows you to claim certain social rights.

If organizations ask you for your last tax notice, you must provide the 2025 tax return based on your 2024 income, until you receive your 2026 income tax notice for 2025.

FYI  

The organization or individual to whom you provide a copy of your notice can verify that it is compliant by using the online review service available on the tax website.

Your income tax notice includes the following information:

Your tax notice also shows your following tax rates:

  • Average rate
  • Marginal rate.

Your marginal tax rate is the rate at which you are taxed for the highest portion of your income.

FYI  

Your average rate is different from your Withholding tax rate (SDR). Your SIP rate does not take into account your tax reductions or credits, or certain income (for example, capital gains from the sale of securities or income taxed at a flat rate).

Notices of declaratory situation

If you reported your income online, you can get a notice of income tax situation as soon as your statement is complete.

However, this document does not constitute not a tax notice.

You will receive your tax notice during the summer following your tax return (online or in paper form).

Tax Notice

During the summer following your tax return, you receive a income tax notice.

If you are not taxable, you also receive a tax notice (or situation notice).

The reception of your opinion depends on your choice:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You have opted for “zero paper”

You receive your opinion in your online space.

Taxes: access to your space Private

Please note

An information email is sent to you when the notice is made available.

You didn't go with “zero paper”

Your tax or situation notice is sent by mail.

If you have not received your tax notice, you can obtain it in your particular space on the tax website:

Taxes: access to your space Private

Please note

To stop receiving a paper document, you must opt for “paper zero” in your online space (section “My options”).

During the summer following your tax return, you receive a income tax notice.

If you are not taxable, you also receive a tax notice (or situation notice).

The tax or situation notice is sent by mail.

If you have not received it, you can get it in your particular space of the tax website:

Taxes: access to your space Private

You can find your old tax notices on your personal online space:

Taxes: access to your space Private

Please note

You can find in your online space all the tax notices for which you have filed a tax return online (at the earliest, 2015 tax notice on income 2014). They are classified by year.

No, you can't see another taxpayer's tax notice.

However, you can obtain information about other taxpayers including tax domicile is located in your department.

This information is as follows:

  • Name, initial of first name
  • Number of shares of family quotient
  • Reference tax income
  • Amount of income tax.

To obtain this information, you have to move in your departmental (or regional) public finance department and justify your identity.

The information is communicated orally and must remain confidential.

Who shall I contact

Please note

If the confidentiality of this information is not respected, you risk criminal prosecution and an administrative fine equal to the amount of taxes disclosed.

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809,401,401

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

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...)