Qui paye l'impôt sur le revenu en France ? (2024)

FAQs

How do I fill out my first tax return in France? ›

You must complete your first income tax return on paper using form Cerfa no. 2042. You may make an online submission the following year after receiving login details to create a personal account on the government tax website www.impots.gouv.fr.

PAYE system

Since 2019, a Pay-As-You-Earn (PAYE) system has been used universally throughout France. Instead of filing an income tax and paying whatever taxes you owe for the prior year, you'll be taxed at the source of the income, in monthly payments.

All expats living in France must pay taxes on any income or assets they own. Depending on your residence, you can be considered a resident or non-resident taxpayer in France.

It depends on your tax residence. It's the tax services that determine it based on your situation. If your tax residence is outside France, you are taxable only on your income from French sources, except in exceptional cases. If your tax residence remains in France, you are taxable on all your income.

The IRS recommends using tax preparation software to e-file for the easiest and most accurate returns and fastest refunds. You may be able to file free online through the IRS Direct File pilot program if you are in one of 12 participating states and have a simple tax return.

You must declare in France all your income, whether they are of French origin or of foreign origin. Check if a tax convention sets out specific rules. Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.

You could be liable to an interest charge of 0.40% per month (4.80% per year) on the underpaid tax. More seriously, there is also a penalty of either 10%, 40% or 80% of the underpaid tax.

France has much higher taxes than in the US. Total taxes plus fees charged by the state account for more than 50% of France's GDP (it used to be only 35% in the early 70s). In contrast, Federal taxes (income tax plus social security taxes plus Medicare tax plus other miscellaneous taxes) are about 28% of the US GDP.

What is the 30% rule in France? ›

For French residents : the 30% flat-rate levy (of which 12.8% for income tax and 17.2% in social levies) applies to investment income including dividends, interest and capital gains on the disposal of securities and shares. The 40% allowance on dividends and similar income does not apply.

Why are wages so low and taxes so high in France? However taxes are higher in certain areas of the economy, particularly in social charges. This is because the services and benefits the state offers are better and higher than most other countries. The WHO ranks France's health Service in the top 3 and that costs money.

As a resident, France expects you to declare all your worldwide income for tax purposes. In contrast, as a non-resident, you only need to declare the income you earn within France. Residents can benefit from certain tax allowances, while non-residents might have different tax rates for their French income.

If you are unable to determine a household, the tax domicile is defined by your main place of residence. This is the place where the person has stayed the longest. Thus, if a person has stayed in France for more than 183 days during the same year, he or she automatically has his or her tax domicile in France.

If you spend more than 6 months a year in France, you are then considered as a French resident and must apply for a Long Stay visitor visa (visa de long séjour valant titre de séjour VLS-TS « visiteur »).

The instructions for the Form 1040 are written as if the first-listed person in a jointly filed return should be the person who “does” the tax return. 1 Whose name goes first has absolutely no impact on tax liability.