Introduction

It's April, and you see your colleagues talking about "tax declaration" and you wonder: "I arrived last September, does this concern me? And if I declare in France, what do I do with the income I had in my home country? Will I pay twice?"

This confusion is universal, and it can be costly if ignored: failing to declare while being a French tax resident incurs a minimum fine of 10%, plus 0.2% monthly interest. Conversely, declaring in France income already taxed in the home country without using the tax treaty can lead to unnecessary expenses. Here’s the practical guide for 2026, updated for 2025 income.

Who Needs to Declare in France?

The key rule: it’s tax residency, not nationality, that determines the obligation. You are a French tax resident in 2025 if at least one of these criteria is met:

1. Main home (your close family, spouse, and children live in France) OR main place of stay (you spend more than 183 days per year in France, even if split)
2. Main professional activity carried out in France (unless it is secondary)
3. Center of economic interests: the majority of your income, real estate, or bank accounts are in France

You are a French tax resident → you declare ALL your worldwide income (French + foreign) to the French tax authorities. Not just the salary received in France.

Common real cases in 2026:

• Mei, a Chinese student who arrived in Strasbourg in September 2025, on a scholarship from the Chinese government (CSC): main home still officially in China, stay < 183 days in 2025 → non-resident for 2025. But for 2026, she becomes a French tax resident.
• Karim, a Tunisian engineer, arrived in July 2025 with a Talent Passport and his family: home + activity in France → tax resident from arrival, even if less than 183 days in the year 2025.
• Linh, a Vietnamese freelancer based in Marseille since February 2025, single, with French + Vietnamese clients: > 183 days, main activity in France → resident on all her 2025 income, including those paid into her Vietnamese account.

If you arrive during the year, you declare in France the income from the date of establishment. Previous income (earned before arrival) is only declared for information in certain cases and remains taxed in the home country.

Tax Treaties: Avoid Paying Twice

France has signed bilateral treaties against double taxation with about 130 countries. For the diasporas represented on Pionra, the main active treaties in 2026 include:

• China: 2013 treaty, in effect since 2015. Salaries are taxed in the country where the activity is performed. Rental income from a property in China remains taxed in China but must be declared in France (credit method).
• Algeria: 1999 treaty. Salaries in France taxed in France. Pensions received from Algeria taxed in Algeria.
• Morocco: 1970 treaty, amended in 2015. French salaries taxed in France; Moroccan real estate taxed in Morocco, declared in France for information.
• Tunisia: 1973 treaty. Shared taxation based on the nature of the income.
• Senegal: 1974 treaty, revised in 2009. Tax credit on Senegalese income.
• Portugal: 1971 treaty, in effect, with specific rules for retirees (Portuguese "non-habitual resident" regime).
• Vietnam: 1993 treaty. Salaries from activity in France → only French taxation.
• India: 1992 treaty.
• Brazil: 1971 treaty.
• United States: 1994 treaty, particularly complex (American citizens remain taxed in the USA even when residents in France — separate form 8938).

In practice: you fill out form 2042 like everyone else, and the 2047 ("income received abroad") where you report your income from the home country. The treaty determines whether the taxation is exclusive (one country) or shared with a tax credit.

Students: Your Situation is Almost Always Simple

For most foreign students in 2026:

• Scholarship from home country (Chinese CSC, Moroccan AMCI, AUF, MESRI, Eiffel…) : not taxable in France in almost all cases.
• French scholarship based on social criteria (CROUS): not taxable.
• Salary from a student job (max 964 h/year for student visa): taxable, but with a deduction of €4,936/year in 2026 (if under 26 years old). In practice, if you earn €5,000/year as a server or babysitter, you pay €0 in tax on that job.
• Paid internship salary: taxable beyond the minimum legal compensation (€627.55/month in 2026). Below that, exempt.
• Self-employed income: taxable, to be declared under the micro-BIC or micro-BNC regime.

Little-known tip: even if you don’t pay tax because your income is too low, still declare. The declaration gives you a tax notice (or notice of non-taxation), a mandatory document for: opening a savings account, obtaining a CAF, applying for a scholarship, proving your income for Visale, applying for CSS (Complementary Health Solidarity), taking the Sciences Po exam…

The 2026 Calendar: Don’t Miss It

2025 Income → declaration between April and June 2026:

• Online service opening on impots.gouv.fr: mid-April 2026 (generally around April 11)
• Deadline for paper declaration: end of May 2026 (around May 22)
• Deadline for online declaration:
  • Departments 1 to 19 and non-residents: around May 23, 2026
  • Departments 20 to 54: around May 30, 2026
  • Departments 55 to 976: around June 6, 2026

For your very first declaration, you must do it on paper (form 2042 + 2047 if foreign income), because you do not yet have a tax number for the online portal. You send it to the individual tax service (SIP) corresponding to your address in France.

Once the first declaration is made, you will receive your tax number and a password for the impots.gouv.fr account within 3 to 5 months. From the following year, everything will be online.

Where to Get Free Help

The French declaration can be intimidating, but free help is everywhere:

• Maison France Services (2,700 points in France in 2026): an agent will help you fill out your declaration for free. Find the nearest one: francesservices.gouv.fr.
• DGFiP offices in April-May: your SIP organizes free appointments (online or in-person) for first declarations. On impots.gouv.fr → "contact" → "make an appointment".
• Student unions (UNEF, FAGE): free offices in universities in May.
• Community associations: ATMF (Maghreb), Senegal-France Friendship, Chinese associations (Chinese in France, AAFCo) — often a volunteer accountant or tax specialist organizes sessions in April.
• Chartered accountant: €50 to €200 for a simple declaration, €200 to €600 for a complex situation with foreign income and self-employment. Justified from the 2nd year if mixed income.

Aïcha, a Moroccan student in a master's program in Toulouse, went to the Maison France Services on rue de Bayard in May 2025. An hour and a half later, her first declaration was sent for free, with a receipt. She received her tax number in September.

Quick Comparison: Declare or Not?

In Summary

• Tax resident = 183 days OR home OR main activity in France
• Resident → declaration of all worldwide income
• Tax treaties: China, Maghreb, Senegal, Vietnam, Portugal, India, Brazil, USA avoid double taxation
• First declaration = paper, forms 2042 + 2047
• Calendar: April to June 2026
• Free help: Maison France Services + DGFiP offices

On Pionra

On Pionra, the communities Chinese, Moroccan, and Vietnamese share their declaration feedback, their French-speaking accountants, and the pitfalls treaty by treaty. Find a bilingual accountant in /fr/annuaire, or ask your community (Algerian, Senegalese, Portuguese).

FAQ

I have savings in an account in China, do I need to declare it?

Yes. Every French tax resident must declare each bank account held abroad, even inactive, in form 3916 / 3916-bis attached to the declaration. No taxation on the balance, but forgetting costs €1,500 per undeclared account (€10,000 if the country is considered non-cooperative — China is not).

My parents in Morocco send me €300/month to help, is it taxable?

No. Family gifts to a student (child, young adult) are not considered taxable income in France, within a reasonable limit of daily needs. Beyond €31,865 over 15 years (manual gift from a parent to an adult child), it must be declared as a gift, but not as income.

I am a Chinese student in a PhD program with a CSC scholarship of €1,350/month. Taxable?

No. The CSC scholarship (China Scholarship Council) is exempt from income tax in France according to tax doctrine (BOI-RSA-CHAMP-20-30-10-20), provided it is not in exchange for paid research work. You still need to declare its existence in the "other exempt income" box (box 1AC of form 2042) for the calculation of your reference tax income (useful for CAF, CSS, etc.).

I have no income in France in 2025, just a Moroccan scholarship, do I need to declare?

Not necessarily. But declaring "€0" is highly recommended: it generates a notice of non-taxation, a valuable document for CAF, CROUS, AME/CSS. Do it on paper the first year, then online afterwards.

My employer is already withholding tax from my salary (PAS), do I still need to declare?

Yes, always. The withholding tax (PAS) is an advance based on the previous year. The declaration in April-June serves to regularize: add income that the employer does not know about (interest, rents, foreign income), recover tax credits (actual expenses, donations to associations, childcare), and calculate the actual balance. Not declaring = presumed fraud, almost systematic reassessment.