Understanding French Tax: What is the Revenu Fiscal de Référence?

Everyone who is tax resident in France (along with some French second-home owners) will need to file an annual tax return in France, and will consequently receive an ‘avis d’imposition’ or tax notice. These are typically made available in your online tax account from late July through August and will detail your annual revenue, taxable income, and any taxes owed.

But your avis d’imposition (also referred to informally as an avis d’impôts) isn’t simply a tax bill. It’s also one of the most important documents you will be issued in France and serves as your official proof of income. You will likely be asked for your avis d’impôts during any legal, financial, or tax procedure in France, for example: renting an apartment or applying for a mortgage, applying for or renewing your carte de séjour or residency card, taking out a loan, or applying for benefits.

You should be able to access all of your avis d’impositions via your online tax account, but it’s a good idea to print out a hard copy or save each one as a pdf to your computer for your records.

On the first page of your avis d’imposition, you’ll see two key figures:

• The ‘somme qu’il vous reste à payer’ – the amount of tax that you owe.
• The ‘revenu fiscal de référence’ – your household’s ‘reference tax income.’

So, what exactly is the revenu fiscal de référence? It’s a common mistake for expats to assume that this number refers to your household’s net taxable income (and in many cases, you may find that these two numbers are identical). However, that’s not actually the case. The revenu fiscal de référence takes into account the entirety of a household’s resources, including both the net taxable income and certain other tax-exempt income and deductible charges. It is calculated by the tax authorities based on the income you have declared, whether you are imposable (liable to tax) or non imposable (not liable).

Your French tax notice serves as your official proof of income and resources in France, and the revenu fiscal de référence in particular is used to determine a wide range of rights, benefits, and obligations.

According to service-public.gouv.fr, the RFR is used in the following situations, among others:

• Tax exemptions and reductions: for example, whether you qualify for a taxe foncière exemption or reduction, or certain crédits d’impôt (tax credits)
• Social charges: the RFR determines which rate of CSG applies to your pension or other replacement income (0%, 3.8%, 6.6%, or 8.3%)
• Social assistance and benefits: including bourses des collèges (school grants), social housing applications, and CAF benefits
• Savings products: eligibility for a livret d’épargne populaire (LEP)
• Government grants: such as the bonus écologique for vehicle purchases and MaPrimeRénov’ for energy-efficient renovations
• Prélèvement à la source: determining whether a zero rate of income tax withholding applies to you
• High earners: the RFR is used to calculate the contribution exceptionnelle sur les hauts revenus (exceptional contribution on high incomes)

Note that in most cases, it is the RFR from your most recent avis d’imposition that is used. For example, the RFR calculated on your 2024 income (shown on your 2025 avis d’imposition) would be used for determining eligibility in 2026.