Taxes in France (impôts)

On starting residence you obtain a tax number (SPI) by entering your details at the tax centre or via Contact on impots.gouv.fr or via the service Je découvre l'impôt.

• Then create your espace particulier on impots.gouv.fr using FranceConnect or your tax number and notice number.
• In it you find your file, returns, notices, requests and the secure messaging (messagerie sécurisée) for correspondence.
• And you activate the prélèvement à la source so that the employer deducts tax monthly according to the taux personnalisé (your rate) or the taux neutre the first time, and update your rate when income or status changes.
• If you are a newly arrived foreigner you may need a numéro fiscal to open an account or receive aid.
• And you can request an appointment at the SIP or a France Services centre for help.
• And keep passwords safe.

Every year between mid-April and early June (depending on the region) you submit your return on impots.gouv.fr or the impots.gouv app, and review the pre-filled data (wages, unemployment and pensions reported by bodies) and correct it and add what was not reported (rents, self-employed profits and interest).

• Even one with low income must submit the return since it produces the avis d'imposition, an important document, and defines rights (CAF and C2S).
• Your family follows the foyer fiscal (those married or PACS-linked declare together, and children are attributed to parents) and parts, shares, are calculated to determine tax.
• If you are self-employed or a micro-entrepreneur you submit a déclaration complémentaire.
• And after submission you receive the avis d'imposition in summer.
• And if you err it is corrected electronically until December.
• And the return must be submitted even if you are not required to pay.

Income tax is progressive by bands: zero on the first about 11 thousand euros per person, then 11 percent up to about 29 thousand, 30 percent up to about 83 thousand, 41 percent up to about 180 thousand, and 45 percent above (approximate figures changing yearly).

• Family income is divided into parts so it lowers the average band (quotient familial).
• Expenses are deducted from income: frais réels or a flat 10 percent deduction, and the pension alimentaire (maintenance).
• And réductions et crédits d'impôt are given: childcare (crédit garde d'enfants), home help and tutoring, donations to associations (66 percent), insulation works, and education expenses.
• Foreigners with residence are treated as residents if their main home is in France (over 183 days).
• And for new residents there are conventions to avoid double taxation with your country.
• And other taxes such as the CSG and CRDS are usually calculated on salaries.

With PAS tax is deducted monthly from your salary, and the difference is corrected in summer: you recover the excess or pay the shortfall.

• For the self-employed and non-salary income acomptes, advance payments, are paid monthly or quarterly.
• You pay the remainder by direct debit, electronic payment, card or cheque.
• If you fall into difficulty request a délai de paiement or a remise gracieuse (waiver) or an instalment plan at the SIP by letter or via the messaging.
• A review (contrôle fiscal) may be carried out without reason, and a letter is sent to you with the required documents, so keep the documents for at least five years.
• And if you disagree with the administration submit a réclamation via the account within the deadline (until the end of the year following the notice), then the médiateur des finances publiques then the administrative court.
• And failure to pay leads to a 10 percent increase and pursuit.
• And one receiving aid can request an exemption.

There are other taxes: the TVA, value added tax (20 percent mostly and 5.5 on food) built into prices, the taxe foncière on owners, the taxe d'habitation on secondary residence only since its abolition for the main residence, the redevance audiovisuelle abolished, the impôt sur la fortune immobilière (IFI) for the wealthy, and droits de succession for inheritance.

• Fraud is common: emails, texts and calls in the name of impots.gouv or DGFiP claiming a refund or a fine and requesting a bank card or a link, and they are fake.
• The administration does not request bank details by message.
• Enter your site yourself and report fraud on cybermalveillance.gouv.fr or internet-signalement.gouv.fr or Perceval.
• And for help: France Services, the SIP, a Point d'accès au droit, ADIL and Finances publiques offices by appointment, and the line 0 809 401 401 (taxes for individuals).
• And associations help with the return.

When do you file the return?