Paying Tax

Understanding how taxation works in France is essential: are you a tax resident? How do you declare and pay your tax? International agreements may apply if you work or are a student employee. Find all the practical information and useful contacts you need to comply with your tax obligations, benefit from reliable help and advice, and manage your tax affairs with complete confidence.

If you come to Sorbonne University to work or study, you are likely to declare and pay income tax in France as long as you are considered to be a tax resident in the country

You are resident in France for tax purposes if you meet at least one of the following criteria:

• You live in France for more than 183 days a year.

• Your main occupation is working in France (for example, as an employee of Sorbonne University).

• Your family home or business interests are located in France.

As a tax resident, you are required to declare all your income worldwide, including that from your home country.

Whether or not you receive a salary, you must file an income tax return every spring if you lived in France for more than six months the previous year. 

Even if you have no income or a non-taxable income, you must undertake this formality.

You must declare your salaries, grants, foreign income and capital income. 

The annual return is filed between April and June and is available online at Impôts.gouv.

In France, income tax is deducted automatically at source: part of your salary is deducted each month directly from your pay slip. This allows payment to be spread over 12 months.

France may have agreements with other countries that exempt you from tax. Make sure you mention this when filing your return.

If you work in France (paid work placement, student job, contract, etc.), your income is taxable. You have to declare it, and depending on the amount, you may have to pay tax.