The annual income declaration

The yearly return that reports last year's income to the tax authority. Income tax is already withheld at source during the year, so the declaration is what settles it.

Yes if you live in France or your domicile fiscal is here — service-public says to declare even on very low income, or none. Service-public also states that a French tax resident is taxed in France on income of both French and foreign source.

Each spring, for the previous calendar year. The campaign opens in April and the closing dates are published on the source page each year.

Online in your espace particulier on impots.gouv.fr, or on the Impots.gouv app. Paper is for people who cannot declare online.

• Much of the return arrives pre-filled; where the conditions are met, the déclaration automatique means checking it and doing nothing more if it is right.
• Foreign income is reported on annexe 2047, and the tax treaty with the country concerned decides how it is treated.
• An avis d'imposition follows later in the year and appears in your espace particulier.

Every year, for as long as you are required to declare in France.