French individual taxpayer: it is this time of the year again!
More than 40 million households are invited to file their French individual income tax return from April 13, 2023, a week later than last season. And like last year, it will end on June 8, 2023 for most taxpayers. However, when exactly your return is due is determined by:
a) Your principal residence as of December 31, 2022; and
b) How you file your tax return.
If you paper file
May 22, 2023: due date of your tax return if you cannot file electronically or online. This is true whether you live in France or abroad.
December 31, 2024: due date of your tax return if you live in a “zone blanche”, which is a geographic area of France where there are no Wi-Fi, broadband or other ways to connect to the Internet.
Between April 6th and April 25th, 2023, the French tax authorities mailed out a hard copy of the tax forms to taxpayers who haven’t decided yet to go paperless. You should have received a partially completed tax return in the mail if the administration has your information on file.
You’re authorized to paper file your tax return if you fall under any of the following:
- Your principal residence doesn’t provide access to the Internet.
- You live in a white zone, “zone blanche”.
- You cannot competently file your tax return online even though your principal residence is equipped with Internet access.
- You specifically requested a hard copy of the tax return.
If you web file
If you e-file or web-file your tax return, the due date is as follows:
May 25th, 2023, if the first two digits of the zip code of your tax home is between 01 and 19 or you live outside of France,
June 1st, 2023, if the first two digits of the zip code of your tax home is between 20 and 54,
June 8th, 2023, if the first two digits of the zip code of your tax home is between 55 and 974/976.
You must file a tax return if you meet any of the following requirements:
- You live and work in France;
- You’re 18 years of age as of December 31, 2022 and your parents didn’t claim you on their tax return; or
- You live abroad but derive income from France.
The 2022 income tax bracket for a single is as follows:
During the 2022 tax season, about 23.9 million households file their 2021 tax return electronically up from 23.3 million (2.7%). In addition, about 10.8 million households file their tax return automatically by double checking and approving the prefilled tax forms that the administration provided to them. The French tax administration issued a refund to one household out of three with a total of EUR11.5 billion refunded to 13.7 million of households (35%). About 14.2 million households (37%) filed an even tax return and 10.7 million others (28%) have a balance due of EUR22.5 billion in total.