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TAXES

EXPLAINED: How to get a ‘numéro fiscal’ and create a French tax account

Tax declaration season is upon us, while property owners may also need to complete a property tax declaration. The first step is to create a French tax account - here's how to do that.

EXPLAINED: How to get a 'numéro fiscal' and create a French tax account
Screenshot of Impots.Gouv.Fr page Credit: The Local

The French tax website Impots.Gouv.Fr is where you file your annual tax declaration and where property owners must make their ‘declaration of occupation’.

If you’re a new arrival in France you will need to create an account in order to file your compulsory annual declaration, while if you own French property – including second-home owners – you will need an online account in order to complete the déclaration d’occupation.

French property tax declaration – your questions answered

Whichever group you fall into, you will need to set up an online account for yourself – here’s how to go about this. 

Do you have a tax number?

If you have previously filed taxes in France, your tax number (numéro fiscal) is likely already included on the paper copy of your bill. It is a 13-digit number that appears at the top of the first page of your last tax return or bill.

You should be able to log in using the numéro fiscal that you already have. Head to impots.gouv.fr and then click on the blue box in the top right hand corner ‘Votre espace particulier‘.

If you’re logging in for the first time you may get a request to verify your ID. There are a number of different ways to do this, either online or in-person at the tax office – find more information on verifying your ID.

Don’t have a tax number

If you don’t have a numéro fiscal, then the first step is to request one since you cannot create an account without the number.

The process to do this is slightly different depending on whether you live in France or not. Let’s look at non-residents first.

Non-residents

Step 1

You will need to upload a copy of an identity document, so have ready on your computer/ tablet/ phone a photo or scan of your passport.

Step 2

Go to Impots.Gouv.Fr website, click “Votre espace particulier” in the upper right hand corner.

This will take you to the page shown above. If you do not have a numéro fiscal, you will click “Vous n’avez pas encore de numéro fiscal?” (Don’t have a tax number yet?) on the right of the page.

Step 3

Screenshot by The Local of Impots.Gouv.Fr

You should be taken to the screen above. It offers an explanation for how to create login details to access the personal space. First, it says that you will need to identify yourself based on your marital status, postal address, and with an identity document.

If, however, France is not your main home – for example you own a second-home in France but live elsewhere – you need a separate form.

In the yellow box you will see the line ‘Attention – Si vous êtes non-résident, vous devez communiquer ces informations au moyen d’un formulaire dédié – Plus d’informations

Click the link for “Plus d’informations” and it will take you to the section for non-residents. 

You may also be able to access the non-residents form directly HERE.

Step 4

Screenshot by The Local of Impots.Gouv.Fr

Scroll down to where it says ‘Si vous ne desposez pas de ces informations’ and then click on ‘formulaire‘ in blue. This will take you to the form shown below.

Screenshot by The Local of Impots.Gouv.Fr

You will then need to fill out your name plus your date, country and place of birth, and email address and click ‘continuer‘. If you don’t have a French phone number, you can leave the phone number box empty.

What’s in a name? Understanding how to fill out French forms

Step 5

Once you have pressed continue, the next screen will show all of your information compiled into the correct format – you copy that off the screen and then paste it into an email. 

The next step is to attach proof of ID to the email – this can be a photo or scan of a valid national ID card or passport. If you’re using an ID card, make sure you attach pictures or scans of both sides of the card. 

Finally, address your email to this address – [email protected] – and press send.

Once sent, you should receive an automated confirmation email – if you don’t get this within 48 hours, check your spam or junk folder. 

Step 6

Wait. You won’t get the number immediately and when it does arrive it will be via email.  

Recent reports suggest that some people are getting the number in just a few days, but waiting times vary and up to 12 weeks is not unusual, especially now that tax declaration season has opened and services become busier.

Step 7 

Congratulations, you have your numéro fiscale, the next step is to set up your online account on the Impots site.

Head to impots.gouv.fr and click Votre espace particulier in the top right of the screen

This brings you to the above site, and you can enter your numéro fiscal in the box on the left.

If you are setting up your account for the first time, you will need to fill in some personal details and create a password.

Once the account is set up, you can log in at any time using these details, or use France Connect for easier access.

Resident in France

If you are resident in France the process is slightly different, and the online form option no longer exists.

There are two ways to request your tax number; in person at your local tax office or by post. Some tax offices will accept requests via email but this is not the case everywhere.

Regardless of how you do it, you will need ID (a passport or valid national ID card) and will need to provide personal details like your name, address, date of birth and contact details.

In person – probably the easiest way to do this is in person. You can visit your local tax office without an appointment and request your tax number – full details on finding your local tax office here.

Remember to take your passport with you. Some tax offices hand the numbers out on the spot, others send them later via post.

By post – you can also make your request by post. You will need to write a letter (in French) explaining that you are requesting a tax number and you will need to include the following information; Full name, address, date of birth, country and place of birth, email address, phone number. You will also need to include a colour photocopy of your passport.

It’s a good idea to send the letter via registered mail (lettre recommandé).

By email – not all tax offices accept queries by email, but some do. You can write to them as described in the letter format above, attaching to the email a scan of your passport. 

You can find the email by first finding your local tax office (search Centre des finances publiques plus the name of your commune) then Googling the name of the tax office (it will usually be SIP + the name of a commune) and ‘adresse mail’. The usual format for tax office email addresses is to end @dgfip.finances.gouv.fr

Income tax declaration

If you live in France or have income here, then you will need to complete the annual income tax declaration.

Declarations are now open – find full details here.

In previous years, people making their first declaration have had to declare on paper, the government has said that it is working on making it possible to make a first declaration online, but messaging on the tax website suggests that this is not possible yet.

You can obtain a paper form to make the declaration from your local tax office.

Property tax declaration

If you own property in France then will also need to complete the déclaration d’occupation (if you haven’t already).

If you need to complete this property tax declaration then we have some good news – you’ve already done the hard part by creating the account, the declaration itself is relatively straightforward. Here’s how to complete it.

If you need help, you can call the tax hotline on  0 809 401 401, visit your local tax office (search Centre des finances publiques plus the name of your commune to find your local office) or select the ‘Contact et RDV’ section on the tax website.

Member comments

  1. I have paid my taxes habitation and fonciers on line for years but don’t have a personal espace – is it right that i can only do this by sending my passport (copy) to the local tax office ? I am going round in circles trying to set up an on line account – any advice would be welcome
    Thanks

  2. Help!
    your directions are nice, except what about residents attempting to get a numero fiscale? your instructions appear to be fore non-residents not residents

  3. My husband and I bought a property together. Do we both need a numéro fiscale for the property tax declaration or just one of us, and can it be me, even though his name appears first on the deed?

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For members

TAXES

Tax benefits of having children in France

Parents in France benefit from a number of tax deductions, including for childcare or school costs, accommodation or even alimony payments, some of which can continue even when your kids are adults. Here's a look at some of the tax breaks that you may be entitled to.

Tax benefits of having children in France

Having children in France is just as brilliantly difficult and gloriously maddening as it is anywhere in the world. But it can also be a major money-saver.

A not-uncommon topic of conversation is the generous support for parents. Three is the magic number of children for a family, for tax purposes – though that has to be offset against the realities of actually parenting three children.

READ ALSO Family-centred society: What it’s really like being a parent in France

We’ll leave that last calculation to you, and just deal with the French tax system, which is rather less complex.

So as tax declarations for 2024 are now open, here are the tax breaks you get for being a parent in France.

READ ALSO The 2024 French tax guide

Childcare

Let’s start with little kids, when you’re likely to be paying out for childcare.

Parents of children under the age of 6 on January 1st of any given tax year can obtain a tax credit towards the cost of childcare. This can either go towards crèche fees or the cost of an approved childminder or nanny.

The child concerned must be under 6 years of age on January 1st of the tax year. The credit is equal to 50 percent of the sums paid on childcare, up to a limit of €3,500 per child per year.

You must declare the net annual salary you pay any childminder/nanny, and any social security contributions.

School

A child in full-time education who does not have an employment contract entitles parents to a tax reduction of €61 if they’re in collège, €153 if they’re in lycée, and €183 if they’re in higher education, as long as they’re part of their parents’ tax household.

READ ALSO What you need to know if your child is starting school in France

In addition to the tax breaks, parents of school-age children are also entitled to various types of financial aid to help cover school costs including the ‘back to school’ bonus that is intended to cover those September costs for new uniform, stationery etc.

Divorce

If you’re divorced, then alimony payments may be tax deductible, depending on your childcare arrangements. The amount varies according to the financial situation of the parent paying the support. On the other hand, the cost of maintaining visitation rights, such as train tickets, are not tax-deductible. 

If parents have agreed shared custody of any children, any alimony payments are not deductible, because each parent is entitled to an increased tax share of their individual household.

Adult children

You might think that tax breaks are only available when your children are still young, but even when they reach the age of 18 there are still some tax benefits available.

Accommodation for adult children

If your adult child – that is a child over the age of 18 – lives with you and is attached to your tax household, you can deduct a lump sum of €3,968 from your income on your declaration for 2023 earnings, which is due now. According to the tax authorities, this amount corresponds to the cost of board and lodging.

“When the child’s accommodation covers only a fraction of the year, this sum must be reduced in proportion to the number of months concerned, with any month begun being deducted. Even if it is a lump sum, the amount deducted must be declared by the beneficiary”, the tax authorities’ website states.

Financial aid for children with no income

Parents who provide monthly financial assistance to adult children up to the age of 25 living on their own can declare the sums paid up to a limit of €6,368 per year. This aid is fully deductible. 

“You must keep all receipts for expenses, as they may be requested by the tax authorities. If the parents are taxed separately, each parent can deduct expenses up to this limit,” the tax office website says.

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