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Assistance to Canadians

Income tax in france

At least 183 days’ residency during a year opens the possibility of becoming a tax resident of France. Here, however, unlike Canada, tax is not automatically withheld at source unless you make an express request to this effect at your regional Taxation Centre. If you do this, your contributions will still not be deducted from your pay cheque but withdrawn directly from your bank account in 10 monthly instalments from January to October. If, on the other hand, you elect to use the traditional system of payment in thirds, you will have to lay out significant amounts in three payments during the year.

A tax return becomes obligatory as soon as you start collecting a salary or other income from a French source. Your return is filed on March 1 of every year with the form entitled "Your return of income," available from the city hall or your regional Taxation Centre for your initial return: thereafter, the form will be mailed out to you automatically. Remember that if you fail to comply with the filing and/or payment date, your contribution goes up by 10%.

For more information, you may wish to consult the heading impôt, taxe et douane on the Service Public web site or the site of the Ministry of Finance. (These sites are available in French only)


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