Taxes

Your research activities in France and your stay in the country may, depending on your circumstances, give rise to tax obligations.
Espace Ulys has created a guide to help you better understand your situation, how to contact the tax authorities, and the main steps to take.

This guide provides general information. If your situation is more complex, we recommend that you contact your local Individual Tax Office (SIP) or a tax 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 either in paper format or online. Check out our Tax Guide for more information.

In 2026, you will have to declare your income received in 2025. The tax return campaign begins on April 9, 2026 and ends between the end of May and the beginning of June depending on your department.

Before you leave, it is important to determine whether you will remain a tax resident in France, as this can affect your tax obligations.

You must also inform the tax authorities of your new address so that you continue to receive information related to your tax file.