Understanding French Income Tax in 2025: A Guide for Indian Students and Expats
As an Indian living in France—whether you’re a student, a professional, or a new resident—it’s essential to understand how the French income tax system works. Taxation in France might feel complex at first, especially when you’re used to the Indian system. But with the right guidance, it becomes manageable—and even predictable.
This guide explains everything you need to know about the 2025 income tax declaration in France for the income earned in 2024. We’ll also draw comparisons to the Indian tax system to help make the transition easier for you.
📅 1. Key Difference: Assessment Year in France vs. India
In India, most people are familiar with the financial year running from 1st April to 31st March. For example, the financial year 2023–24 in India means income earned from April 2023 to March 2024, and tax returns must be filed by 31st July 2024 (or later with penalty).
In France, however, the calendar year is the financial year. That is, you declare the income you earned from 1st January 2024 to 31st December 2024, and file your taxes in April–June 2025.
Example: If you started earning in Lyon from July 2024 as a student intern, your income from July to December 2024 will be declared in 2025.
✅ 2. Who Needs to File Taxes in France?
Whether you’re:
- An Indian student with a stipend or internship,
- A professional on a work permit,
- A self-employed freelancer or consultant,
- Or a resident Indian earning in France,
… you need to declare your income if you reside in France for more than 183 days in a calendar year, or if you earn taxable income in France.
Even if you don’t owe taxes (say you’re a student earning under the tax-free threshold), it’s still recommended to file a declaration. This builds your tax history, which is helpful for:
- Getting a French tax residency certificate,
- Renting apartments,
- Proving income for visa renewals, or
- Applying for CAF (housing aid).
📌 3. Deadlines for French Income Tax Declaration in 2025
France provides two ways to file your income tax return:
- Online via impots.gouv.fr
- Paper-based for first-time filers or special cases
Here’s a breakdown of the 2025 deadlines for the income earned in 2024:
| Date | Details |
|---|---|
| 10 April 2025 | Online filing opens on impots.gouv.fr |
| 20 May 2025 | Deadline for paper declarations (for all departments) |
| 22 May 2025 | Deadline for online declarations (Departments 01–19) |
| 28 May 2025 | Deadline for online declarations (Departments 20–54) |
| 5 June 2025 | Deadline for online declarations (Departments 55–976) |
Tip: Check the first two digits of your French postal code to know your department. For example, if you live in Grenoble (38000), your department is 38, so your online deadline is 28 May 2025.
📝 4. How to File Your Tax Return as an Indian Resident in France
First-Time Filers
If this is your first time:
- Register with the French tax office (Service des Impôts).
- Get your tax number (numéro fiscal).
- You may need to submit your paper form first.
- Next year onwards, you can file online.
You will declare all income earned in France. If you’re a student and received:
- A stipend from an internship,
- An apprenticeship salary,
- Or any freelance work, you’ll declare that.
Already Registered (Online Filers)
/
Just log into impots.gouv.fr > “Accéder à ma déclaration” > Declare > Sign.
If you make a mistake? No worries! You can edit and correct your declaration up to 25 June 2025.
📊 5. French Income Tax Brackets for 2024
| Income Range | Tax Rate |
|---|---|
| Up to €11,294 | 0% |
| €11,295 – €28,797 | 11% |
| €28,798 – €82,341 | 30% |
| €82,342 – €177,106 | 41% |
| Above €177,106 | 45% |
🎓 If you earned €8,000 from a part-time job or internship in 2024, you won’t pay any tax because it’s below the tax-free threshold of €11,294.
🔄 6. France vs India: Quick Comparison
| Feature | France | India |
|---|---|---|
| Financial Year | Jan – Dec | Apr – Mar |
| Filing Deadline | May – June | July 31 |
| Language | French (guides available in English) | English/Hindi |
| Tax-Free Threshold | €11,294 | ₹2.5–3 lakh |
| Filing Mode | Online via impots.gouv.fr | Online via income tax portal |
Tip for Indian expats: Filing taxes in France is smoother once you register and create a personal space on impots.gouv.fr. Much like India’s income tax portal, you can download documents like your tax notice (Avis d’imposition), useful for visa applications, CAF, or renting houses.
📃 7. Documents You’ll Need
- Your French tax number (Numéro Fiscal)
- Income proof (payslips, internship contracts, etc.)
- Rent and utility bills (optional but useful for calculating housing aid)
- Bank account statements
- For students: Attestation from school/institute and any internship contracts
👨👩👧 8. Filing Jointly (For Families)
In France, unlike India, you can file taxes jointly if you’re married or in a civil partnership (PACS). The French system calculates taxes per household (foyer fiscal) rather than per individual. This sometimes reduces the tax burden through family quotient benefits.
Example: If you’re living in France with your spouse and child, you declare together as one tax unit. Your income is divided into parts to calculate a fairer tax rate.
🔗 9. Important Resources
impots.gouv.fr
Check your postal code to find your tax office- Visit a local Centre des Finances Publiques for guidance (they help even in English)
10. Final Words: Why Filing Is a Must for Indian Expats
Even if you don’t owe anything, filing your taxes in France:
- Builds financial credibility
- Ensures eligibility for CAF, visa renewals, and residency
- Helps in getting refunds if taxes were deducted at source
- Keeps you compliant with the law
It’s your contribution as a part of the French system—just as you would file taxes in India!
📝 Stay Tuned
For more such informative blogs and articles to help you navigate life and learning in France with confidence.
📞 Need More Guidance? We’re Just a Message Away
Whether you’re in the early planning stages or already living in France, L’Association Frehindi is here to walk with you every step of the way. Our mission is to help Indian families feel at home in France—academically, culturally, and emotionally.
📬 For personalized advice and recommendations, contact Mr. Haru Mehra, President of L’Association Frehindi, at haru@frehindi.com
📲 Stay Connected, Stay Informed
- WhatsApp: +33 6 27 92 43 98
- Join our WhatsApp group: Community of Indian expats in France
- Facebook: facebook.com/assofrehindi
- YouTube: Indians in France – community stories, tips, events
🤝 At Frehindi, we make navigating French life easy—one Indian at a time.
Warm regards,
Haru Mehra
President, L’Association Frehindi
A not-for-profit under the 1901 law of France
📧 haru@frehindi.com | 🌍 www.frehindi.org | 📞 +33 6 27 92 43 98
जय हिन्द 🇮🇳 Vive la France 🇫🇷
मुख्य मार्गदर्शक और संस्थापक : डॉ. हरु मेहरा (Dr Haru MEHRA)
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