Moving to France? How to Get Your French Tax Number and File Your First Tax Return
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"Understanding the first tax steps after moving to France is essential to remain compliant and avoid costly administrative mistakes." LC Finance
This Week’s Strategic Focus Moving to France? How to Get Your French Tax Number and File Your First Tax Return
You’ve just arrived in France, your residence visa freshly in hand, but between finding a place to live, opening a bank account, and getting a phone line set up, tax office is probably not your main concern.
And yet, there is one mandatory formality that you need to take care of almost immediately if you want to live in France peacefully.
As soon as you are settled in France and meet the necessary conditions to be considered a “tax resident in France” (see the explanatory article on the subject: Become Tax Resident)
You must apply for the assignment of your tax number. This tax number (also called a TIN — Tax Identification Number) is a unique and personal 13-digit identifier that will follow you throughout your entire life in France. Without it, you cannot do anything: you will not be able to file your tax returns, you will not have access to your online account on the official government website impots.gouv.fr, and therefore you will not have access to your tax documents either. Contrary to popular belief, the French tax system does not contact you automatically. As a foreigner arriving in France, it is up to you to take the first steps and request your tax number yourself upon arrival.
Apply for your tax number
To apply for the allocation of your unique French tax identification number, the safest and fastest method is to visit in person the Public Finance Centre (Centre des Finances Publiques), specifically the Individual Tax Department (Service des Impôts des Particuliers – SIP) responsible for your address in France. A list of Public Finance Centres can be found directly on the impots.gouv.fr website.
Please bring the following documents with you:
- valid form of identification (passport, visas, etc.)
- Proof of residence in France (rental agreement, utility bill, accommodation certificate, etc.)
- A duly completed Form 2043-SD
2043-SD must be completed by any individual who receives, or expects to receive, income in France but does not yet have a French tax identification number. Submitting this form allows you to obtain your unique tax number and, at the same time, request a personalised withholding tax rate that accurately reflects your personal circumstances. Cerfa 2043-SD
Your tax number will either be issued to you directly on site or sent to you by mail within the following days.
Create your account on impots.gouv.fr
Once the administration has assigned you your unique tax number, the next step will be to create your personal online account on the tax website.
It is from this account that you will be able to file all of your tax returns, such as the annual income tax return, communicate with the tax office, and access all of your tax documents, such as your tax assessments.
How to create your account
- Go to the impots.gouv.fr website Link for connexion
- Click on “Your personal account” then “Create my account”
- Enter your unique tax number provided by the administration (13 digits) and your date of birth
- Choose a password and confirm via the link sent by email
Understand what you need to declare
As soon as you are considered a French tax resident, you must declare all of your worldwide income, not just what you earn in France.
What this includes in practice:
- Your salary earned in France
- Your salary earned in the United States if you continue working in the US
- Your self-employment income, whether in France or in the US
- Your pensions and retirement income, whether paid in France or from the United States
- Your rental income — whether the property is located in France or in the United States
- Your dividends and investment incom
- Your cryptocurrencies
- Your foreign bank accounts, even if they are empty or inactive.
Make your first tax return in France
In France, the tax return campaign takes place every spring, from April to June. In 2026, you will declare the income received in 2025
first tax return = mandatory paper filing
Unlike in the following years, your very first tax return must be filed on paper, even if your online account is active. This is a rule of the French tax administration for new entrants into the tax system.
The form to use every year is the 2042, mandatory for everyone and available for download on impots.gouv.fr.
Cerfa 2042
Complete it and deposit it to the Public Finance Center of your place of residence, you will receive an written confirmation.
Also remember to attach all the necessary supporting forms to your tax return, depending on your situation:
- 2047 — Foreign income received (US salary, dividends, rental income)
- 3916 — Declaration of your foreign bank accounts
- 2044 — If you have rental income (property income in France or abroad)
Strategic Summary - If You Only Read This Section
- As soon as you become a French tax resident, you should request your French tax identification number.
- The French tax authorities do not automatically register new arrivals; obtaining your tax number is your responsibility and should be done shortly after settling in France.
- Once you receive your tax number, create your account on impots.gouv.fr to access your tax documents, communicate with the tax office, and manage future tax filings online.
- French tax residents must declare their worldwide income and foreign accounts.
- Declaring foreign income in France does not automatically mean paying French tax on that income; the applicable treatment depends on the France–U.S. tax treaty and the type of income involved.
- Your first French income tax return must be filed on paper and may require additional forms to report foreign income, foreign bank accounts, or rental properties. Failure to file on time can result in penalties.
