Filing Taxes In France as an Expat: What You Need to Know
DISCLAIMER: I am not a tax professional. The information shared in this post is based on my personal research and experiences and is intended for general informational purposes only. Tax laws and regulations can be complex and may change over time. If you have specific questions or concerns about your tax situation in France, I strongly recommend consulting a certified tax advisor or financial professional who can provide guidance tailored to your individual circumstances.
When I moved to France, navigating the healthcare system and opening a bank account were top of my to-do list—but I had not given two licks about taxes and tax season. Unlike in the U.S., where taxes are a once-a-year scramble, in France it’s more of a structured ritual with its own set of rules, acronyms, and cultural quirks. And if you’re an American like me, you get the added bonus of two tax systems to deal with. Aren’t we the luckiest?!
Whether this is your first time filing taxes in France or you’ve been here for a few years and still feel unsure, we’re going to breakdown the process and make it a little less daunting. From understanding who needs to file, to declaring foreign income, to navigating the overlap between French and U.S. tax obligations, we’ll walk through the key steps together—using plain language and the kind of practical tips I wish someone had given me.
Who knows, if we survive this, maybe we should open the champagne together.
Table of Contents
Who Needs to File Taxes in France?
Unlike the U.S. tax system, the French tax system is residency-based, which means your tax filing obligations are dependent on whether you are considered a French resident for tax purposes and not just your nationality or legal status. French residents are required to declare their worldwide income to the French tax authorities. Non-residents only need to declare French-sourced income to the tax authorities.
So, what is a French Tax Resident? The requirements are laid out in the French tax code on how to determine tax residency in France. Luckily, you only need to meet one of the following conditions to be considered a tax resident in France:
- Your main home (a.k.a. foyer) is in France – This includes where your spouse and child(ren) live even if you work abroad.
- You spend more than 183 days in France during the calendar year – Keep in mind that non-consecutive days count as well as frequent short stays can add up.
- Your principal place of professional activity is based in France – If your primary job or self-employment is based in France, even if you travel frequently for work, you may be considered a French tax resident.
- Your center of economic interest is in France – this means owning a business, managing assets, or earning most of your income from France.
If you’re an American and you are living in France and meet any one of the criteria listed above, you are most likely considered a French tax resident and you will be required to file a French income tax return (déclaration de revenues) each year. And since U.S. taxes are based on citizenship and not residency, you will also need to file a U.S. federal tax return. Luckily the France-U.S. Tax Treaty and FEIE or FTC are in place to help prevent double taxation (we’ll talk more about this later).
If you don’t meet any of the criteria listed above to be a tax resident, you are considered a non-resident. But, you may need to still file a tax return if you have any income from rental property in France, have French employment income, or French dividends or investment income. There’s a slightly different form to file as a non-resident and are likely to be taxed on a flat minimum rate of 20%-30% on French-sourced income.
Keep in mind, if you move mid-year or are on a short-term visa (i.e. student or visitor visa) you may need to file a partial year tax return. It is best, in this case, to consult with a tax professional who is versed in international tax law to help you navigate this.
When and How to File
If it’s your first time filing taxes in France, do not be overwhelmed, it can seem daunting and mysterious, but it’s pretty straight forward and not much of a mystery, even if it seems like it.
First things first, the French tax year follows the calendar year (meaning January to December), but the filing season starts depending on where you live, but typically the following spring. Traditionally the filling season opens mid-April and runs through late May/early June. The filing deadlines are based on your code postal (zip code). Here’s a general break down:
| Département (by number) | Online Filing Deadline |
|---|---|
| 01–19 | Usually late May |
| 20–54 | Early June |
| 55–976 | Early/mid-June |
You can find the specific dates here for each filing deadline.
So, how do you file your French taxes? Glad you asked! If you are a first time filer, you’ll be doing a paper form, more specifically Form 2042 with the following annexes, if applicable: Form 2047 (foreign income) and Form 3916 (foreign bank accounts). You’ll send your tax déclaration to your local service de impôts des particuliers (local tax office). Once you’ve filed your first tax return, you’ll then receive your French tax ID number. This will allow you to create your online account. Then, when you go to file taxes the following year, you’ll be able to log into your online account and file your tax return online.
Once your return has been processed, you’ll received your official avis d’imposition (tax return). Typically, when you file online and submit, because of prélèvement à la source you’ll get an estimated amount of what you either owe or are owed.
What Documents and Info You'll Need
Thankfully, the one area of French administration where you do not need to submit half a forest worth of trees is your French taxes. You do still need to keep copies of any and all supporting documents related to your tax return just in case you are audited.
Here’s what to expect in terms of information you’ll need to fill our your tax declaration form.
Basic Identification Information
- French tax ID number (numéro fiscal)
- Date of birth
- Marital status
- Names + birthdates of any/all dependents
- Fiscal address
- Bank account details (RIB)
Income Information (worldwide)
- Pay slips/income statements from French employers.
- Unemployment (France travail) benefits, if applicable.
- French retirement or pension income.
- Rental income from French property.
- Investment income.
Worldwide income (Form 2047)
- Any and all U.S. salary or freelance/self-employment income.
- Income from U.S. Social Security or pension.
- Interest of dividends from U.S. bank or brokerage accounts.
- Rental income from foreign properties.
- Capital gains from U.S. investments or property sales.
French & Foreign bank accounts
Any and all foreign bank accounts that are in your possession, whether dormant or active, must be declared using the form 3916/3916bis. You will need the following information for each account:
- Bank name and postal address.
- Account number.
- Date account was opened.
- Account holder(s).
This includes (but not limited to) U.S. checking or savings accounts, PayPal, Investment accounts, crypto platform based outside of France.
Housing information
You will need to indicate your postal address as of January 1 of the current year. If you moved at any time during the previous year, you will need to note the date of the move, previous address and new address. You will also have to indicate whether you are an owner, renter, roommate or living free of charge. If you own any property, you’ll need to indicate for each property the location, size and any rental income (if applicable).
Tax Credits, Deductions, & Benefits
You’ll need any supporting documentation for any of the following deductions or credits if they apply to your fiscal situation:
- Childcare costs – you will need to request an attestation fiscale and it must be with a registered childcare provider.
- School tuition for children.
- Alimony or child support paid.
- Home energy improvements or renovations.
- Donations to French charities – it’s best to keep any receipts, invoices, or official documents.
Declaring Foreign Income
As we covered earlier in the post, when you declare your income on your French tax return, you are required to declare your worldwide income. This includes any salaries earned outside of France including freelance income, pensions, dividends and more. You need to declare these amounts even if they’ve already been taxed in the U.S. Do not freak out, we’ll cover why there’s no double taxation in the next point: France – U.S. Tax Treaty.
We’ve already discussed Form 2047 previous, but we’re going to deep dive into here. This form is the Déclaration des revenues encaissés à l’étranger (Declaration of income received abroad). This form reports on U.S. employment income (W-2 or self-employed), social security or pension income, rental income and dividends, interest and capital gains.
The amounts for the different categories mentioned above need to be noted in euros. You’ll need to convert it by using the average annual exchange rate that is put out by the Banque de France. You’ll want to declare your gross income (meaning before U.S. taxes are taken out) because you may be ale to claim a foreign tax credit later, depending on the tax treaty article that applies to your situation.
Once you’ve figured all that out, you’ll need to carry over the pertinent amounts to your main tax form, Form 2042. For example, your salary income goes in box 1AF for yourself and 1BF for your spouse. If you have social security pensions, that’s box 1AS or 1BS, dividends or interets are in box 2DC or 2TR, and if your are self-employed/freelance, you may need to go onto additional annexes (see form 2042-C PRO).
We’ll go into more detail about this in our next point, but there is some income that is exempt in France under the U.S.-France Tax Treaty. This includes U.S. government pensions, certain U.S. social security benefits and some employment income under Article 14. If any of this applies to your financial situation, you’ll need to declare the amount(s) on form 2047 then deduct it under section VIII of form 2047 (revenues exonérés pour le calcul du taux effectif). You should input the income total in boxes 8TK or 8VL of form 2042. This ensures that you don’t get taxed on it, but it is still included in the effective tax rate (meaning your French income could be taxed at a higher rate because of this).
Here’s a quick and easy breakdown of all this for you:
| Income Type | Where to Declare | Treaty Relief Possible? |
|---|---|---|
| U.S. Salary | Form 2047 + 2042, Box 1AF | Sometimes exempt or credit |
| U.S. Pension | Form 2047 + 2042 | Often exempt or partly exempt |
| U.S. Dividends | Form 2047 + 2042, Box 2DC | Taxable in both, credit claim |
| U.S. Rental Income | Form 2047 + 2042 | Usually credit-based relief |
| U.S. Social Security | Form 2047 + 2042 | May be exempt depending on type |
France - U.S. Tax Treaty & Double Taxation
Officially, this is the Convention Between the Government of the United States of American and the Government of the French Republic for the Avoidance of Double Taxation and it came into effect in 1994 and amended in 2009. It is an agreement between the two governments that stipulates how income is tax when you’re connected to both countries – like as a U.S. citizen living and working in France.
This treaty ensures that you are not taxed twice on the same income because it considers that one country has the primary right to tax you, depending, of course, on the income type. The other country therefore can either exempt the income or allow foreign tax credits. This does not automatically reduce your taxes.
You’ll need to establish a tax residency for your taxes, this means that where you live and where your main economic and personal ties lie are where you’re a tax resident. Unfortunately, as a U.S. citizen, you are always considered a tax resident of the U.S. since taxes are based on citizenship. This is accounted for in the treaty because you are also considered a French tax resident since you live and work in France.
If you are working in France it is assumed that your salary is generally taxed in France. The only time this is an exception is if your income comes entirely from the U.S., you spend fewer than 183 days during the tax year in France and/or your employer is not a French entity. Now, if you live and work full-time in France and your employer is a French entity, then you will pay taxes in France on that income.
If you are retired and receiving U.S. Social Security benefits, these are not taxable in France, meaning you do not pay taxes on them in France, but you do need to report them on your French tax return.
U.S. pensions and retirement plans are a little different. The thing to keep in mind that if it is a private pension, it is taxable in the country you reside in. If it is a government pension, it is only taxable in the U.S.
If you have any dividends, interest or capital gains, you can claim a foreign tax credit for dividends and interest. If you have any capital gains that are from U.S. real estate, they are taxable in the U.S. and France unless exempt under the tax credit system. For any stock or crypto sales, those will be taxable based on where you reside.
When you declare your foreign income on form 2047, you need to cite the relevant treaty article, either exempting or reducing tax (Section VIII). You’ll use either box 8TK or 8VL of form 2042 to apply the taux effectif if your income is excluded from tax but still has an impact on your rate.
HOT TIP: The tax treaty does not override your U.S. filing obligations. If you are a U.S. citizen then you must file a U.S. tax return every year. You can claim either with FEIE (form 2055) or FTC (form 1116).
Here’s a quick recap:
| Income Type | Typically Taxed in… | Notes |
|---|---|---|
| French employment income | France | Declare in both countries; FEIE or credit on U.S. return |
| U.S. Social Security | U.S. only | Declare in France but exempt under Article 18 |
| U.S. private pensions | France | Declare, possibly taxed in both (with credit) |
| U.S. government pensions | U.S. only | Exempt in France under Article 19 |
| U.S. dividends/interest | Both | Use tax credit to avoid double taxation |
| U.S. capital gains | France (mostly) | If from U.S. property, U.S. has first taxing rights |
What Happens After You File
So you’ve filled all the forms out correctly and you’ve hit the submit button, now what? If you filed online, you’ll receive an automatic confirmation that your tax return has been sent, an accusé de réception, and a summary of what you have declared. The tax office will then review your return over the next couple months. They’ll most likely cross-check the information on your return with any and all existing records they have access to. This process is automatic unless something flags your return for a manual review.
Sometime between late July and early September you’ll receive your official avis d’impôt sur le revenu, tax return. you’ll find this on your online space and can download the file whenever. It will tell you the total income tax due, any adjustments that have been made by the tax office, how and when you need to pay (if applicable), and a breakdown of income sources and deductions.
If you end up owing money, there will be a deadline given as to when the amount needs to be paid. This typically means that enough did not come out during the year. You can always adjust this percentage on your online account later. If the amount is too great, you can ask for a payment plan. If you overpaid, then you’ll receive the difference late July/August.
Once processed, your monthly tax amount may be recalculates and you’ll get a new tax rate for the following year. this typically take effect in September. If needed you can adjust online your tax rate to better suit your needs.
If there are any corrections that need to be made, you typically have from August to December to make any corrections online.
Resources & Where to Get Help
French Tax Resources
The only website you need to bookmark for all your French tax shenanigans is the official tax site. You can do everything here in regards to your tax profile. You have your espace particulier, your online profile where you can contact your tax counselor (which I highly recommend doing if you have any issues or questions at all. They have been extremely reactive in my experience). You an view your avis d’imposition, adjust your withholding rate and the most important, submit your tax return.
If push comes to shove and you need to see some on in the flesh, you have two options. You can visit a France Services Center or your local Service des Impôts des Particuliers . Both of these offer in-person services to help with anything tax related.
U.S. Expat Tax Resources
There are several options available to you as an American living abroad who needs to file U.S. taxes. The first stop is the IRS website for international individuals. I will admit, this is not the easiest to navigate nor the easiest to comprehend. You can file your FBAR here. The American Citizens Services department at the U.S. Embassy, although cannot offer tax advice, can offer resources and links to help with any urgent IRS issues.
When it comes to filing your U.S. taxes, there are a couple options.
- MyExpatTaxes: HIGHLY RECOMMEND – As a married American living in France, I personally use MyExpatTaxes every year — and it’s been a game changer. Their platform is designed specifically for U.S. expats, making it easy to handle both U.S. filing obligations and reporting foreign income. Their user-friendly interface guides you step by step, includes automatic FBAR filing, and helps apply the Foreign Tax Credit or Foreign Earned Income Exclusion properly. The customer support is responsive and incredibly helpful, especially if you’re navigating dual filing for the first time. Let me know if you’d like 20% off your first time using them!
- Expatfile: Clean, straightforward interface for U.S. expat returns. Focuses on simplicity and affordability.
- Greenback Expat Tax Services: Offers tailored U.S. tax preparation by accountants with expat expertise. Better for complex situations (self-employment, foreign investments, etc.).
- Taxes for Expats: Longstanding service with flat fees and experienced CPAs.
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