How to File Your First French Tax Return: A Guide for Expats (2026)
Filing your first tax return in a new country is often a source of high anxiety for expats. In France, the tax system is rigorous, but it is also predictable once you understand the timeline and the forms.
Important: In France, you are taxed as a household (foyer fiscal), not necessarily as an individual. If you are a resident, you must declare your worldwide income, even if it has already been taxed in your home country (though double-taxation treaties usually prevent you from paying twice).
1. Key Dates for the 2026 Tax Season
France operates on a calendar year (January 1st to December 31st). For the 2026 tax season, you will be declaring income earned during 2025.
| Milestone | Expected Date (2026) |
|---|---|
| Declaration Period Opens | Mid-April 2026 |
| Paper Submission Deadline | Mid-May 2026 (Strict) |
| Online Submission Deadlines | Late May to Early June (Staggered by Department) |
| Tax Assessment (Avis d’Imposition) | August – October 2026 |
Critical Note: Most first-time filers must file via a paper return because they do not yet have the login credentials for the official tax website (impots.gouv.fr).
2. Getting Your Tax Number (Numéro Fiscal)
To file, you need a 13-digit Numéro Fiscal. If you don’t have one yet, you have two options:
- Request it early: Visit your local Service des Impôts des Particuliers (SIP) or fill out Form 2043 online to request a number before the tax season starts.
- Submit with your return: If you wait until the tax window opens, your number will be generated automatically once they process your first paper return.
3. Which Forms Do You Need?
- Form 2042 (The Main Return): The base form for identity and standard French income.
- Form 2047 (Foreign Income): Essential for expats. Used to list income earned outside of France (rental income, dividends, etc.).
- Form 3916: You must declare every foreign bank account you hold (even if the balance is zero).
4. Expat Tax Checklist: Common Mistakes to Avoid
Before you seal that envelope, run through this checklist of the most common errors made by newcomers:
- ✅ Declared Worldwide Income? Even if your UK or US pension is taxed at the source, you MUST declare it on Form 2047 and 2042. You will get a tax credit, but the amount affects your tax bracket.
- ✅ Listed ALL Bank Accounts? This includes PayPal, Revolut, Wise, and any dormant accounts back home. The fine is €1,500 per undeclared account.
- ✅ Correct Exchange Rates? Use the official average annual rate provided by the Banque de France for 2025 to convert your foreign currency into Euros.
- ✅ Signed by BOTH Spouses? If filing a joint return, both parties must sign the paper form or the return will be rejected.
- ✅ Attached Your RIB? Without your French bank details attached to the first return, the tax office cannot pay out any refunds you may be owed.
- ✅ Used “Lettre Recommandée”? Never send your first return by standard post. Use a registered letter with proof of delivery (AR) so you have a legal receipt.
Disclaimer: This article provides general information and does not constitute professional tax advice. Always consult with a qualified French accountant for your specific situation.