Editor’s Pick: 12 Essential Articles to Get You Through French Tax Season

What is a Fiscal Household? Are you tax resident in France? What are French income tax rates and allowances in 2025? Do you need to file a French tax return?

If you have your primary residence or business in France, or spend more than 183 days a year in France, you will probably be liable to pay French taxes.

In France, married and PACSed couples file a joint tax return, and tax allowances and liabilities depend on the number of children and family members.

Employment income, rental income, and French pensions are subject to France’s Pay As You Earn (PAYE) system or ‘prélèvement à la source’ – here’s what you need to know.

France’s reputation for high tax rates is largely due to the high rates of social security contributions or “social charges” levied on taxable income - here’s what you need to know.

What taxes and social charges are you liable to pay on your UK or overseas pension when you retire to France?

From obtaining your French tax number to submitting your first tax return online—this quick-start guide will get you up to speed.

In 2023, all French property owners were required to fill in a new tax declaration form – the Declaration d’Occupation – detailing the occupancy status of their properties. In 2025, new homeowners and properties with a change of status must also fill in the form, along with any property owners who haven’t already done so. Here, we take you through the process step by step and answer some of the most frequently asked questions.

If you’re an expat living in France, you must declare all foreign bank accounts and life insurance policies on your French tax return. Here’s what you need to know.

What is France’s Wealth Tax or Impôt sur la fortune immobilière (IFI), and how does apply to French property owners and real estate investors?

Your tax responsibilities on rental income from your second home, gite or AirBnb in France, plus declaring foreign rental income on your French tax return.

From annual income tax declarations to property tax deadlines—here are the key dates you need to know for paying French taxes in 2026.