The tax service (also called the tax administration, or taxman) needs to calculate how much you will pay. To do this, you must “declare” all the money you received in an official declaration.

• If you are married or in a civil partnership and/or if you have dependent children , all the money received must be in the same declaration: you must make only one income tax declaration per tax household.
• If you are in a common-law relationship (i.e. you live together but are not married or in a civil partnership), you must each make 2 separate declarations.

Every year the calendar is the same:

• In the spring, between April and June, you declare the income of the previous year (the year ended). This declaration allows you to calculate the taxes you will pay.
• In the summer, between July and August, you receive your income “tax notice”. This is " regularization": the calculation between what you have already paid (deducted at source) and what you still have to pay, or what will be reimbursed if you have paid too much.

You receive the document in April by mail. The declaration must then be made online.

If this is the first time you are declaring your income on paper:

If you did not receive a paper return by mail, you can download the form for the 2022 tax return here .

• Tick “you are filing a declaration for the first time”
• Complete your details on page 1

• Specify your family situation and, if you have children, the year of birth with their surnames and first names on page 2
• If you had income in 2022 (salary, allowances, etc.), write the amount on page 3. If you received nothing, do not write anything.

To justify your address , you must send supporting documents according to your situation:

• If you are a tenant, send a copy of the rental contract and a rent receipt (to be requested from the owner) for the months of December 2022 and January 2023.
• If you have a domiciliation address, send a domiciliation certificate that covers the year 2022 to today.
• If you are staying with someone, you must ask this person to complete the certificate on page 5 and give you a copy of their identity card and a copy of their rental contract or title deed.

To check your administrative and family situation, you must attach a copy of your residence permit, that of your spouse and a copy of the family record book if you have one.

If this is the first time that you declare your income on the internet:

You must first apply for a "tax number" at the counter or by post to your public finance centre . This tax number is a personal number to identify you.

• You must provide this information:
  - Surname, first name, postal address, email address
  - Copy of your identity document (receipt or valid residence permit)
• Once your identity has been verified, the administration sends you an email telling you that you can create your private space with your tax number and your date of birth on impots.gouv.fr
• You must then write your email and choose a password. You will then receive an email containing a link on which you must click, within 8 hours, to activate your private space.

Log in to your personal space on impots.gouv.fr and click on “Declare my income” :

• Tick “you are filing a declaration for the first time”
• Complete your details on page 1

• Specify your family situation and, if you have children, the year of birth with their surnames and first names on page 2
• If you had income in 2022 (salary, allowances, etc.), write the amount on page 3. If you received nothing, do not write anything.

To justify your address , you must send supporting documents according to your situation:

• If you are a tenant, send a copy of the rental contract and a rent receipt (to be requested from the owner) for the months of December 2022 and January 2023.
• If you have a domiciliation address, send a domiciliation certificate that covers the year 2022 to today.
• If you are staying with someone, you must ask this person to complete the certificate on page 5 and give you a copy of their identity card and a copy of their rental contract or title deed.

To check your administrative and family situation, you must attach a copy of your residence permit, that of your spouse and a copy of the family record book if you have one.

If you have already declared your income:

You can connect to impots.gouv.fr using your tax number or your France Connect account and fill in the requested information.

>> To read: the Refugees.info sheet " Connecting to a site with France Connect "

The declaration is generally already pre-filled, that is to say that companies, temporary work agencies, Pôle emploi, etc. have already sent the information directly to the tax department.

• Check if everything is correct: for employees and temporary workers, look at the "net taxable amount" at the bottom of the payslip for December of the previous year (the year ended).
• Also check marital status information and dependent children.
• Add missing information if the administration has forgotten elements or if there are some errors.
• If everything is ok, you have two options:
  - Do nothing and wait to receive the notice of declarative situation in the summer.
  - Complete and validate your declaration and at the end, you can download your declarative situation notice.

The deadline is different if you file your declaration on paper or online:

• The deadline for submitting your declaration is written on the document, generally between the end of May and the beginning of June.
• You have more time if you complete the declaration online.

You will receive (by email if you sent the declaration on paper, or on your personal space if you made the declaration on the internet) a very important document called "tax notice".

You have to download it and keep it with you, even if you don't have taxes to pay.
Many administrations use this document to take the steps (for allowances from the CAF, to obtain social housing, etc.).

Throughout the year, each month, income taxes are deducted directly from the salary. The exact amount is indicated on the payslip.

If you have to pay more, the tax notice specifies how much you have to pay and when.

The self-employed (for example, auto-entrepreneurs) pay their income tax by installment (paying taxes in several installments) each month or each quarter.

The amount of the deposit may be modified in the event of a change in income or interrupted in the event of cessation of activity.

They can also choose the discharge payment of income tax. This allows you to pay your taxes and social security contributions at the same time.

You must therefore complete or verify your tax return each year. You must also report the following changes in your family situation as soon as they happen to you (because they can modify your withholding tax rate): marriage (or PACS), divorce (or termination of the PACS), death of your spouse or PACS partner, or birth of a child.

You will then have to log on to your impots.gouv account, under the heading “Manage my withholding tax” and update this data!

The withholding tax rate is the percentage (%) of your income taken directly from your salary.
It is calculated by the tax department according to your situation and appears in your personal space on impots.gouv.fr , under the heading "Manage my withholding tax".

You have the possibility to change it with 2 options:

• If there is a big difference in income between the 2 people in a tax household, the withholding rate can be individualized (each person with a different rate) instead of the single rate (same rate for both people). The rates are calculated by the tax department.
• If you are an employee and you do not want to communicate your individualized deduction rate to your employer, you can choose a "neutral" rate (= not personalized). The tax department then calculates the difference during the adjustment.

Good to know: If you do not wish to change your direct debit rate, you have no action to take on your particular space.
The tax department will calculate and use it automatically.

If you have any questions, you can call the tax information service on 0809 401 401.
Monday to Friday from 8:30 a.m. to 7 p.m. (except during bank holidays).

Good to know: Before calling, take your tax number next to you. It will be asked to find your file and give you a precise answer.