Your first year in France
Fleuris does not give advice. Each step links to an official page.
This list is aimed at two common misses: a letter sent to an old address, and the idea that withholding covers the whole return.
- You live here, so you file.
You file in the spring of the year after you arrive, covering income from your arrival date to 31 December.
- File even with little or no income.
The tax notice you receive is used for CAF and for housing aid.
- First time is on paper (form 2042).
With no tax number yet, form 2042 goes to the local tax office.
- Declare foreign accounts on form 3916.
That includes your home-country bank and any IBAN that does not start with FR. The official page states the penalty.
- Create your impots.gouv.fr account.
As soon as you have your tax number.
- Turn on email alerts and check the secure inbox.
Then a letter sent to an old address is not the only signal. The same page as the previous step describes the account.
- Withholding is not the final bill.
Read the tax notice in late summer. A balance is collected from 25 September. The following year's dates are on the calendar, in spring.
- Check your bank details.
In your account, before 15 September for the September debit.
- Unsure or late: the tax office.
Contact is through the secure inbox, by appointment, or on 0809 401 401. Fleuris states this and promises no outcome.
Return opens
The income tax return opens in April. service-public.fr states that the 2027 return, for 2026 income, starts in April 2027. Exact dates are published in spring on the tax calendar.
Source: service-public.fr · As of 15 Oct
Filing deadline
Paper filing closes in mid-May. Online filing closes from late May to early June, by département, in three zones. In 2026, paper filing closed on 19 May. The following year's online date is published in spring on the tax calendar.
Source: impots.gouv.fr · As of 15 Oct
Tax notice
The tax notice arrives in the summer, by early September at the latest. In 2026 that was early September.
Source: impots.gouv.fr · As of 15 Oct
Bank details
Bank details are updated before 15 September for the September debit. In 2026 that date was 15 September.
Source: service-public.fr · As of 15 Oct
Income tax balance
Income tax balance: €300 or less, one debit around 25 September. Over €300, four debits from September to December. In 2026: 25 September, 26 October, 25 November and 28 December.
Source: service-public.fr · As of 15 Oct
Payment if not debited
If the balance is not debited: 15 September for paper or cheque, 20 September online. In 2026 those dates were 15 and 20 September.
Source: service-public.fr · As of 15 Oct
More time to pay
A request for more time is made before the end of the month before the debit. In 2026, for the September debit, that was before 31 August.
Source: service-public.fr · As of 15 Oct
Monthly debit
On a monthly payment plan, the debit falls around the 15th of each month.
Source: impots.gouv.fr · As of 15 Oct
Tax-credit advance
The tax-credit advance is paid on 15 January, with an adjustment possible in March. In 2026 the payment was on 15 January.
Source: impots.gouv.fr · As of 15 Oct
Check the tax account
In October, and after a move, open the impots.gouv.fr account to see any amount still to pay.
Source: impots.gouv.fr · As of 15 Oct