What is new as French income declarations open online
Updates were given today on property ownership declarations, tax credits and tax for high earners among other points
The impots.gouv.fr website has a new look this year
Online declarations are now open for declaring your income from 2024 if you are a resident of France or a non-resident with French-declarable income such as that from letting a property in France.
The majority of declarants declare online and should now be able to log in at impots.gouv.fr and find their declaration in their personal space.
The Finance Ministry and central tax authorities (the DGFiP) have provided updates today – including confirmation that this year’s declaration dates are indeed those we reported based on prior information from a tax workers’ union.
Read more: These are the declaration dates based on department of France
One change the DGFiP reports is that, contrary to expectations, those claiming tax credits for home/personal services carried out in 2024 will not be required to enter details of the organisation/firm or person that carried out the work.
The officials state that the 2025 finance law, which created this rule, did not specify a start date, so it will be delayed until 2026 declarations of 2025 income.
They also announced that if you declared online last year you will not receive a paper form in the post (previously this was only the case if you clicked a box to opt out from paper altogether).
You will still, however, be able to visit your tax office for a paper form or forms, if necessary. Blank forms, without any prefilled personal information, should also be available in the coming days via a search with the form number at the tax website, eg. 2042 for the main income declaration form.
The ministry also reminds all homeowners to make a Biens Immobiliers declaration if anything has changed in the way they use a French property (legally, this must be done at the latest by June 30, 2025, for changes in 2024). Finance Minister Amélie de Montchalin said they have been tolerant so far, but the intended €150 fine per property will start being applied from next year. She also clarified that no paper versions of this declaration form will be provided this year.
Read more: French property declarations – who has to do this in 2025?
The DGFiP reports that tax offices have again been voted the public service with the highest user satisfaction rate (82%) in the Delouvrier and Harris Interactive barometer and that its 0 809 401 401 phone helpline has received a silver ‘Services Publics +’ quality award after an independent assessment. It dealt with almost 11 million calls last year.
It also reminded taxpayers that help can also be obtained with declarations from your local branch of France Services.
Some other key points to note this year include:
Tax offices this year will be especially vigilant on claims for tax credits for personal/home services that seem unusual or especially high, and may ask for proof of these within 30 days, if they are to be taken into account. There is said to be a growing problem with fraudulent claims, including the fabrication of documents ‘proving’ non-existent expenses.
Read more: French tax officials have extra weapons to challenge suspicious declarations
The impots.gouv.fr homepage has changed and now resembles the government information site Service-Public. You can give feedback on this at this link.
Couples who declare together and who have income that is taxed at source will from this September have individualised rates of tax-at-source applied by default, as opposed to a household rate, unless they opt otherwise in their personal space on the tax website. This is the opposite of what has applied up to now.
Those who have use of, or rent, a second home that does not belong to them will this year be asked to state this in a new box in the income declaration (because they do not have access to the online Gérer mes biens immobiliers service).
If you declare furnished holiday rental income, note that the ‘old’, familiar, micro-Bic allowances and ceilings will be applied to 2024 income declared in 2025 (however the rules have changed for 2025 income declared in 2026). A previous set of holiday rental taxation rules from the 2024 Finance Law, can now be disregarded. This will come as good news for some but less so for a minority who benefited last year from an exceptional allowance of 92%.
Tax reductions at 75% are available for gifts of up to €2,000 made from December 14, 2024 to help Mayotte recover from Cyclone Chido. Sums above this are then subject to a 66% reduction. For 2025, gifts until May 17 will also qualify.
The new contribution différentielle sur les hauts revenus created in the 2025 finance law as a temporary measure for high earners will not be applied to 2024 income declared in 2025, but only from 2025 income declared next year.
Single people with net taxable income in 2025 of €250,000 or more (€500,000 for couples), will have extra tax due if overall tax calculated on their income is not already at least 20%. However, between December 1 and 15, 2025 those concerned will have an estimated 95% instalment taken based on known and estimated incomes for the year 2025. Money will be refunded in 2026 if it turns out to have been too high.
If you use FranceConnect to connect to the tax website there is a new partner organisation: TrustMe. You only need a smartphone for this (but you do also need to have been registered with French social security). We note that ‘Mobile Connect et Moi’ (a service Orange phone users could access) is no longer listed by FranceConnect as a partner.
If you have a technical question about how a tax law/rule applies to your situation, you can now request a rescrit ruling via your personal space under Autres services. This used only to be possible by letter. If you lodge such a request prior to your declaration deadline, and are later found to need to make a rectification related to the issue you asked about, you will not be charged late-declaration penalties.
