Declaration conditions

How to declare your income

Filing returns online is mandatory for all users who have an Internet access.

If you are not able to do so, you can use a paper return.

In 2024, you do not have access to the online tax return and must therefore send a paper return to your tax department if you are declaring your income and/or property assets in France for the first time.

You will use standard returns downloadable on impots.gouv.fr (2042, 2044, etc.) to declare your income.

To find out more, please refer to: I am a non-resident. Assessment and declaration of wages, salaries and pensions

How to declare withholding at source carried out on your income

If you have salaries or pensions taxable in France that were subject to withholding at source by your employer or pension fund in year Y, you must declare it online in year Y+1.

In step 3 of your online return, “Revenus et charges”, you can enter the withholding at source carried out on your income. You should check the box that says “Retenue à la source des non-résidents” to access this form and enter the details of this withholding tax.

In exceptional cases or if you do not have access to the online tax return, you may use a paper return.

In 2024, if you did not choose “opter pour la dématérialisation” in your personal account, return no. 2041-E and its instructions will be sent separately prior to income tax return no. 2042. Otherwise, you can download your return on impots.gouv.fr, from your personal account or using the search engine.

How to declare your property assets

Property wealth tax (impôt sur la fortune immobilière) must be declared on return no. 2042-IFI or 2042-IFI-COV if you are not liable to income tax.

To find out more, please refer to:

As a non-resident who receives income from real property, is this property income or business income, and how do I declare it ?

UPDATED DINR PART – MARCH 1, 2024