Tax liability in France

Personal income tax

If you are leaving France

If you leave France, any French earnings that are taxable in France under international tax treaties that you earned after your departure are liable for tax, and you must declare these earnings. Owing to postal delivery times, you are advised to file and pay your taxes online, using your personal account on the impots.gouv.fr website.

Your income earned in the year of your departure (Year Y) must be declared the next year, in Year Y+1 to the Individual Tax Department with jurisdiction over where you lived in Year Y. If need be, this department will transfer your file to the Individual Tax Department for Non-Residents (SIPNR).

For example, if you left France in 2017, you would need to file an income tax return in 2018 with the Tax Department with which you dealt prior to your departure.

For more information about what you need to do in the year you leave France and in subsequent years, please see the "International" section of the website concerning non-resident individuals.

Even if your new address is known to the tax authorities, you need to include it when you file your tax return.

You are returning to France

  • If you had no French earnings taxable in France under international tax treaties prior to your return (between 1 January and the date of your return that year) and you do have earnings after your return (between the date of your return and the end of that year), the following year you must file a tax return with your local tax department (return 2042).
     
  • If you did have French earnings taxable in France under international tax treaties prior to your return (between 1 January and the date of your return that year) and you are affiliated with the Individual Tax Department for Non-Residents (SIPNR), you should file a return concerning these earnings with the SIPNR. The following year, the SIPNR will forward the return to your new local tax department.

Use return 2042 NR to declare French income earned prior to your return (between 1 January and the date of your return) and return 2042 to declare income earned after your return (between the date of your return and 31 December of the year of return), accompanied by, where applicable, the various appendices based on the type of income earned (e.g. forms 2044, 2047, etc.).

Even if your new address is known to the tax authorities, you need to include it when you file your tax return.

Local taxes (property tax, residence tax, etc.)

Regardless of personal circumstances, local taxes are managed by the tax department with jurisdiction over where you live. This department can answer all questions concerning assessments, payments, non-receipt of tax notices and claims even if a taxpayer's income tax affairs are managed by the Individual Tax Department for Non-Residents (SIPNR).

All local taxes should be paid to your local tax department rather than the SIPNR.

Online payment is the preferred method, and it ensures that your payment will be directed to the correct tax department.

Wealth tax (IFI)

Even if you are no longer a resident of France for tax purposes, you are still liable for weath tax (impôt sur la fortune immobilière) on your assets located in France.
To find out more, please refer to the "International" section of the website concerning non‑resident individuals.

MAJ le 16/02/2018