Income Tax - First Income Tax Return

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2025 income tax return for 2024

This page is up to date on 1er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

You're 18 and you're not attached to your parents' tax shelter? You have to file a tax return under certain conditions. We'll tell you what you need to know.

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You were born in 2006

You have the following choices:

  • Report your income (or lack thereof) personally between the time you turn 18 and December 31
  • Reattach You your parents' tax home for the year you turn 18.

FYI  

If your parents are separated, you can relate to only one of them. It's the one that counts you as a dependant on 1er January of your 18th birthday.

You were born between 2003 and 2005

You have the following choices:

You can join one of the following tax shelters:

  • Your parents'
  • One of your parents' if they're taxed separately
  • Your parents' or in-laws' (or one of them if taxed separately) if you are married or have passed away.

You were born between 1999 and 2002

You have the following choices:

You can join one of the following tax shelters:

  • Your parents'
  • One of your parents', if they're taxed separately
  • Your parents' or in-laws' (or one of them if they are taxed separately), if you are married or have passed away.

You were born before 1999

From the age of 25, you must file your own tax return.

If you're not taxable, you still need to file a return to receive a notice of non-taxation.

This document allows you to take certain steps and request certain benefits (for example, scholarship on social criteria).

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You receive a tax mail

You're getting an email in April if you meet the following conditions

  • You're 20 and older
  • You were attached to your parents' tax home last year.

You must create your own space in line with the tax number and access number provided.

Choose a password and add a benchmark tax income of 0.

Taxes: access your Special Space

You don't get tax mail

You can call the tax information service to get your login credentials.

Who shall I contact

  • Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

If you can't report your income online, you must file a paper tax return.

Income Tax Return (Paper)

The 2024 income tax return for 2023 is complete.

The 2025 2024 Income Tax Return will begin in april 2025.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

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