Every French tax resident files an annual income declaration — even with zero tax to pay, and even when income was already taxed at source. The avis it produces (with the revenu fiscal de référence) unlocks half of French life: CAF rights, tarifs sociaux, naturalisation files, loans.

Éligibilité / Qui est concerné

Tax residents (home, main stay > 183 days, or economic centre in France) — worldwide income declared, treaties prevent double taxation.
First-timers without a numéro fiscal (common for newcomers): request one from the SIP (service des impôts des particuliers) or via the impots.gouv.fr contact form; the first declaration may have to be on paper (formulaire 2042).

Étapes

Campaign opens mid-April; deadlines run late May to early June, staggered by département (online); paper deadline is earlier.
Declare on impots.gouv.fr ("Déclarer mes revenus") — most fields pre-filled from employers; verify, don't trust blindly.
Declare foreign accounts (each account, formulaire 3916/3916-bis — banks, crypto platforms, life insurance). Non-declaration risks €1,500 per account.
Sign; keep the avis when it arrives (summer).

Pièces justificatives

Payslips' net imposable cumul (see ../documents/documents-administratifs.md), foreign account details, rent/charges if claiming, RIB for refunds.

Délais et échéances

Mid-April opening; département-staggered deadlines (zones ~end May/early June) — confirm the current year's dates on impots.gouv.fr.

Portail / Où faire la démarche

impots.gouv.fr → espace particulier (cfspart.impots.gouv.fr). Free.

Pièges connus

Using net à payer instead of net imposable.
Forgetting the 3916 for a "dormant" foreign account or crypto exchange.
Assuming no declaration is needed because tax was withheld at source.

Sources

service-public.gouv.fr — « Déclaration des revenus » (checked 2026-07)
impots.gouv.fr — brochure pratique + formulaire 3916 (checked 2026-07)

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