Income Tax in France 2024 (for 2023 income)

This guide is published in 100% digital / downloadable pdf format allowing us to make updates to it automatically as more information is released by the French tax authorities during 2024.

The updates will be an addendum to your guide and an email will be sent alerting you to this.

Primarily aimed at Britons living in France or those in the UK receiving income from France such as from renting out a holiday home here although readers of other nationalities will be able to use its general information and there is some dedicated information aimed at Americans. The guide details information needed to make your declaration.

It shows declarable income such as pensions, rent, ISAs, shares, savings and interest, with a step-by-step guide to declaring the most common kinds of income*.

Contents include:

• Changes this year (2024), relating to declarations for 2023 income
• Double tax treaties and Brexit
• Tax bands and exchange rates 
• When do you become a tax resident of France?
• Income to be declared
• Prélèvement à la Source (PAS – At source taxation)
• How to amend your rate if circumstances change
• How your family situation changes the amount of tax you pay
• Social charges: rates and when they are applicable
• Claiming tax credits
• Non-residents and French rental income
• Ways to lower your tax bill
• Who can benefit from lower social charges on pensions and investments?
• Clarification on recent changes to the taxation of gîtes and other furnished holiday rentals
• Airbnb income
• Who needs to complete the obligatory property declaration found via the tax site this year?
• Income from selling power from solar panels
• Declaring foreign bank accounts and investments schemes
• Treatment of UK state pensions and UK government pensions
• Rental income from outside of France
• Online and paper form declaration options
• Step-by-step guide to filling in key declaration sections
• Reader questions and answers
• Self-employment
• Deadlines for payment
• Wealth tax: Who has to pay this?

*PLEASE NOTE: The guide includes significant information about the online process which is obligatory in almost all cases now. However, each person's online experience will be slightly different as the website tailors what is presented to them according to their choices. We do however provide step-by-step guidelines for the sections and boxes where income is declared. We continue to make reference to the printed tax forms, which many readers still find useful to complete before making an online declaration. In most cases box names and sections are the same whether on paper or online.

We illustrate the step-by-step chapter with extracts of the latest form layouts available. These are taken from last year’s forms as the French tax authorities do not release any changed forms prior to the opening of the declaration period, so after publication of this guide.

We will add an addendum(s) to the guide detailing any relevant changes and alert you to this by email.  

The information in this guide is of a general nature, it is not advice which if needed can be sought by instructing a professional on the specifics of your case.

The Connexion is unable to enter into private correspondence on any matters relating to the completion of your income tax declaration/s, you would need to take appropriate advice for this.

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