2047. This page will help you understand and prepare everything in just a few clicks. For French non-residents, taxes will usually be taken on France-sourced incomes at a 30% tax rate. Filing dates for the annual income tax return, for both residents and non-residents, can be found in our 2020/21 tax information sheet. The French tax year runs from 1st January to 31st December, and for non-French residents the tax return needs to be completed and submitted to the local French tax office by the by the beginning of the following May and to the non-resident tax office by June (current rules). In principle, salaries, pensions and annuities paid to Non-Residents are subject to an income tax (the withholding tax replaces the income tax) between 0% and 20%. If you are resident of France and have received income outside France, you must fill out return no. From 1st January 2019, monthly payments on account of tax (Prélèvements a la source) were introduced. Filing deadlines for French income tax returns. For property tax on the earnings from the sale of properties in France, rates are set to 19% for all EU citizens and 33.33% otherwise. Non-residents: It should be noted that if persons not domiciled in France have income from French sources or at least one residence in France, they must also file an income tax return. It requires the filing of a non-resident French income tax return (Form 2042), at the non-residents tax office in Noisy-le-Grand before 30 June in the following year (for EU residents). Non-French residents should take particular note of these deadlines, as they have been brought forward by around a month compared to previous years. If you are retired: you must complete and send your tax returns. You will be taxed in the same way as a French resident. If you did have French earnings taxable in France under international tax treaties prior to your return (between 1 January and the date of your return that year) and you are affiliated with the Individual Tax Department for Non-Residents (SIPNR), you should file a return … The French tax authorities have announced the filing deadlines for 2014 French Tax Returns. The minimum income tax rate of 20%, originally only applicable to non-residents, is no longer applicable. Those who are not resident of France for tax purposes owe this tax only on their French-source income. The French tax year is equal to the calendar year. You will be taxed in the same way as a French resident. Subject to international tax treaties, persons who are resident of France for tax purposes (Article 4 B of the General Tax Code) are liable for income tax on all their income in France. How to file a tax return in France. The French tax rules are not simple for authors who are non-French residents. As from 2020, the withholding tax will no longer be deductible, so the non-resident taxpayer will have to transfer these amounts to his French tax return. – the final nature of the withholding tax: currently, the withholding tax is final for income tax on the part of the remuneration subject to 12%. (Learn more about taxation of non-residents here) If you have not received an income tax return The minimum income tax rate of 20%, originally only applicable to Non-Residents, is no longer applicable. FRENCH INCOME TAX DECLARATIONS. In principle, salaries, pensions and annuities paid to non-residents are subject to income tax (the withholding tax replaces the income tax) between 0% and 20%. The deadlines are as follows: For online returns, the deadline for non-residents is 9 th June 2015. Originally only applicable to non-residents, is no longer applicable same way as a French resident our 2020/21 information! 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