The need for taxation is asserted in article 13 of the 1789 Declaration of the rights of Man and of the Citizen: "For the maintenance of the public force, and for administrative expenses, a general tax is indispensable (...)", adding that "it must be equally redistributed among all citizens, in proportion to their ability to pay".
Income tax reform underway:
- Until January 1, 2019 :
In France, income tax is not automatically deducted from your monthly income. All types of income must therefore be declared to the tax department of the Treasury (generally in May), even in the event of non-taxation. If you lived and received a salary in France in 2017, you are required to declare this income.
BEWARE: Failure to file a declaration may result in serious administrative difficulties.
Please click here for more information regarding the tax declaration in France.
- Starting from January 1, 2019 :
The entry into force of the withholding tax on income is set for 1 January 2019. Its objective is to eliminate the one-year gap between the collection of income and the payment of tax on this income, without changing the rules for calculating it.
More information: https://www.economie.gouv.fr/prelevement-a-la-source
There are several circumstances under which you have to send a tax declaration:
- You received an income form a French source
- You have a professional activity, salaried or not, unless it is a minor activity
- France is your country of residence (for more than 183 days a year)
Filling a tax declaration does not necessarily imply that an income tax has to be paid. Indeed, France signed a lot of fiscal agreements with different countries to resolve special cases and/or avoid double taxation. Many foreign researchers are concerned by these fiscal conventions.
The declaration is also used to assess the percentage of local taxes you need to pay if you rent an apartment.
Once your tax declaration has been processed (August/September), you will receive a letter from the tax office ("avis d'imposition") stating the amount to be paid.
BEWARE: If you don't declare your income, you might receive a notice ("mise en demeure") from the tax office ordering you to pay.
We recommend you to contact your EURAXESS service centre for further information.
Information provided by EURAXESS France