When do I have to start filing for tax in France?

Reader Question: I am retired and living in France. I am married to a French citizen and my son is French but I do not yet have my carte de séjour. All my income is from the United States. Do I need to file taxes here as well as in the US now, or do I wait until I receive my carte de séjour?

We presume that if you are living on a settled basis in France, that you came on a visa, as this is required, even if you are married to a French citizen. In which case, you should not delay until in receipt of a residency card to declare income to France.

The point at which you become eligible to declare to France is the point when France became your main home. For example, if that was January this year, you would file a declaration in May-June 2025 for your income from the point of moving to France.

Read more: What income makes you rich in France? Think tank sets 2024 figure

If, however, you moved in 2023 and you have not made a declaration yet, we would suggest doing so as soon as possible, since the deadlines to declare without late penalties were in May to June.

Married couples are asked to declare together, as a household (foyer fiscal), so assuming you are not separated, you should declare as part of the same declaration as your spouse. However, you will need your own tax number (numéro fiscal).

If in doubt, we advise contacting your local service des impôts; they are often lenient in the case of genuine mistakes.