Do I have to file a French income tax return as a foreigner, and how?

Checked on 2026-10-25

Yes. A French tax resident must declare all French and foreign income; a non-resident declares French-source income taxable in France. Filing online is compulsory if your main home has internet and you can do it; otherwise a 0.2% surcharge (minimum €60) applies. The 2027 return for 2026 income opens in April 2027.

Key facts

What	Service Public says	Source
French tax resident	Declare all income, French and foreign	Service Public F36401, “Comment déclarer ses revenus en France quand on est étranger ?”
Non-resident	Declare French-source income taxable in France; also check your obligations where you live	Same section
Is a return compulsory	Yes, whatever your income; withholding at source doesn’t change that	Service Public F34009
Online or paper	Online is compulsory if your main home has internet and you can file online	Service Public F36401
Not filing online when required	Surcharge of 0.2% of the tax due, minimum €60	Service Public F36401
Forms	2042 or 2042 C; annexes 2047 (income received abroad), 2044 (property income), 2074 (securities gains)	Service Public F36401
Next filing season	The 2027 return, for 2026 income, opens in April 2027	Service Public F36401, “Quand faut-il déclarer…”
Filing late	+10% on the tax; 20% or 40% after a formal notice; interest of 0.20% a month	Service Public F34175

Who files and what goes on the return

Service Public, the government’s information site, has a page for foreigners. If you are tax resident in France, you declare all your income, whether it comes from France or abroad; check whether a tax treaty sets specific rules. If you are not resident, you declare the French-source income that is taxable in France, and you should check your obligations with the tax authority of the country where you live.

Service Public also says the annual return is compulsory whatever your income, and withholding at source doesn’t change that.

Online or on paper

You must file online if your main home has internet access and you are able to file online. If you don’t when you should, the tax is increased by 0.2%, with a minimum of €60. You file from your personal account (espace Finances publiques) on impots.gouv.fr and must check and correct the pre-filled information before validating.

Paper filing is allowed if your main home has no internet or you can’t file online. The main form is 2042 (or 2042 C), with annexes such as 2047 for income received abroad, 2044 for property income and 2074 for capital gains on securities. If you receive no form (for example, a first return or a change of address), you can download it. Keep your supporting documents for 3 years in case the tax office asks.

When

Service Public says the 2026 filing season (for 2025 income) is over and the 2027 season, for 2026 income, starts in April 2027.

If you file late

You can still file after the deadline, online if the service is open or on paper. Service Public’s page on late filing lists the penalties:

10% added to the tax due;
20% if you file within 30 days of a formal notice (mise en demeure), 40% if you don’t file within 30 days of it, and 80% if an undisclosed activity is found;
late-payment interest of 0.20% per month (2.4% a year) until the end of the month you file.

The penalties are calculated on the full tax due, without deducting tax already withheld; the interest is calculated after deducting it.

Sources

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.