Your French Tax ID Number (Numéro Fiscal): What It Is and How to Get It

What Is a Numéro Fiscal?

The numéro fiscal, also called the numéro SPI, short for Simplification des Procédures d’Imposition, is a unique 13-digit number assigned to you by the French tax authority, the Direction générale des Finances publiques (DGFiP). It always starts with 0, 1, 2, or 3.

This number is assigned to you for life. It does not change if you move, get married, change your name, or change your tax situation. Think of it as the French tax system’s way of identifying you across all your financial and fiscal dealings, income tax, property tax, and more.

It is important to note that your numéro fiscal is not the same as your numéro de sécurité sociale (French social security number). These are two entirely separate identifiers used by two different administrations. Your social security number is linked to your healthcare and social benefits; your numéro fiscal is strictly for tax purposes.

What Is It Used For?

You will need your numéro fiscal to:

• File your French income tax return (whether paper or online).
• Log in to your personal account on impots.gouv.fr.
• Pay income tax, property tax, or housing tax.
• Access your tax notices and official documents.
• Apply for certain social benefits (CAF, housing assistance, etc.).
• Provide proof of tax residency or compliance.

Where to Find Your Numéro Fiscal

If you have already filed a tax return or received any correspondence from the French tax authority, you likely already have a numéro fiscal. Here is where to find it:

On Paper Documents

On your income tax return (déclaration de revenus): upper left corner of the first page.

On your tax assessment notice (avis d’imposition): upper left, under the section labeled Vos références.

On your property tax notice (avis de taxe foncière): same location, upper left.

On your payslip: since the introduction of withholding tax (prélèvement à la source), your numéro fiscal may appear on your payslip under the label. matricule.

Online

Log in to your espace particulier at impots.gouv.fr. Your numéro fiscal is displayed in your account profile. If you have forgotten it, you can retrieve it by clicking ‘Numéro fiscal oublié?‘ on the login page, you can have it sent to your registered email address.

How to Get a Numéro Fiscal in France

If you have never filed a French tax return, you will not yet have a numéro fiscal. There are two main scenarios:

Option 1: Wait Until Your First Tax Declaration

The simplest route is to wait. When you file your first French income tax return (which must be done on paper using form Cerfa 2042), the impôts will assign you a numéro fiscal automatically. Leave the tax number field blank if you do not have one yet, they will create your account and send you your number after processing.

After your first paper declaration, you will be able to file online every subsequent year.

Option 2: Request One in Advance

If you need your numéro fiscal before you file your first return, for example, to set up online access, handle property taxes, or access certain benefits, you can request one directly from the impôts.

To request a numéro fiscal before your first declaration, you need to submit your identity to your local Centre des Finances Publiques (tax office). This identity verification step is required before a number can be assigned. You can do this in three ways:

In person: Visit your local tax office with a valid photo ID (national identity card or passport). This is the fastest option. Find your nearest office at centredesimpots.com.

Via impots.gouv.fr: Go to impots.gouv.fr and navigate to your espace particulier. On the login page, look for the option ‘Vous n’avez pas encore de numéro fiscal?‘ and follow the prompts to submit your civil status (full name, date and place of birth, French address) and a copy of your identity document. Once your identity is verified, the DGFiP will email you your number and instructions for creating your online account.

By post: Send your full civil status details and a copy of a valid ID to your local Centre des Finances Publiques. Processing typically takes one to two weeks, after which you will receive an email with your number and next steps.

Getting a Numéro Fiscal as a Non-Resident

If you are not a French resident but earn income from France, for example, rental income from French property, or investment income, you are still required to file a French tax return and will need a numéro fiscal.

Non-residents can request a numéro fiscal through the same identity verification process as residents: submit your civil status and a copy of a valid ID to the SIPNR by post or via the secure messaging system in your espace particulier. You can use a French address from a friend, family member, or accountant if you do not have one of your own.

Note: first-time filers must submit their first tax declaration on paper, online filing is not available until your identity has been verified and your account created. For full guidance on setting up your online account as a non-resident, see the official instructions at impots.gouv.fr — Non-residents: personal account setup.

All non-resident tax matters in France are handled by the SIPNR. For a full overview of who to contact and when, the official English-language guidance is at impots.gouv.fr — Whom to contact if you are a non-resident. Their contact details are:

Service des Impôts des Particuliers Non-Résidents (SIPNR)

10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex

Téléphone: +33 1 72 95 20 42 (Monday–Friday, 09:00–16:00 Paris time)

Email: dinr.servicesenligne@dgfip.finances.gouv.fr

A Note on Terminology

You may encounter several different terms for this same number depending on where you look. Here is a quick reference: