Taxes

Your research activity and your stay in France may result in you having tax liabilities, depending on your situation.

Espace Ulys has created a guide to help you gain a better understanding of your situation, the ways in which you can contact the tax authorities, and to explain how to complete your main tax formalities.

This only provides basic information, if your situation is more complex, please contact your local SIP (Service des Impôts Particuliers) [personal income tax department] or a specialist legal advisor.

If you have an employment contract in France, income tax will be deducted directly from your salary. It may be a good idea to request that your personal at-source income tax rate be personalized: To do this, you must fill in form 2043-SD, in paper format for your first application, or online if you already have a personal account on the tax authority website. Check out our Tax Guide for more information and the video on how to complete your first tax return.

In all cases, you must also determine whether you are a tax resident in France or not. If you are a tax resident, you must file a tax return in France for any income earned in France and from abroad. If you are not a tax resident, you only declare income earned in France.

The year following your arrival in France, you must, depending on your situation (resident or non-resident), declare your income to the tax authority between April and June (the dates vary each year depending on your place of residence). To do this, fill in form 2042 (income tax return 2022) either in paper format or online. Check out our Tax Guide for more information.

It is important you determine whether you are still a tax resident or not. This will influence your status.

It is also important you inform the tax authority of your new address so it can contact you.