Your tax obligations as a nonresident
The pages regarding non-residents on the official website of the French tax administration « Direction générale des Finances publiques »
The following link Living outside of France is to the official French tax administration website. You will find answers to the most frequently asked questions on French income tax, gift and inheritance taxes, wealth taxes and any other French tax on assets you own in France.
You can also find online some leaflets on non-resident employees and on State agents working abroad.
Where to find a French tax form?
All the French tax forms can be downloaded here.
How to fill in your income tax return
Payment of your taxes
If you are able to send a payment in Euros, you must follow the instructions on your tax notice, or on the document "How to complete your income tax return", point 37. If you cannot send a check in euros, you may write a check in dollars payable to "French Government" and send it to the same address.
The exchange rate of the Trésorerie will be used to convert Euros in Dollars. The Tresorerie at the Embassy of France in Washington DC provides an official exchange rate for the whole year. Tel: 1 (202) 944 6289.
For the US dollar:
- 1 $ = 0.7534 € - 1 € = 1.3273 $ in 2010.
- 1 $ = 0.7195 € - 1 € = 1.39 $ in 2011.
- 1 $ = 0.7826 € - 1 €= 1.2778 $ in 2012.
- 1 $ = 0.7563 € - 1 € = 1.32 $ in 2013.
- 1 $ = 0.7509 € - 1 € = 1.33 $ in 2014.
- 1 $ = 0.9043 € - 1 € = 1.1058 $ in 2015.
For the payment of income tax only, they can also make a wire transfer to the SIP des Non-Résidents. Their bank details can be found here
Social contributions “Prélèvements sociaux” mentioned on your tax notice
Since 2013 (income of 2012) the « prélèvements sociaux » are mentioned on the income tax notice.
Since January 1st 2012, rental income of French origin received by a person that isn’t a resident of France is subject to social contributions at a rate of 15.5 % (Article 29 of the first rectified tax law for 2012 (# 2012-958 of August 16th 2012)).
For more information, please visit the French tax administration’s website site
The tax mediator
Since June 1st 2011, non-residents who feel that their tax has not been satisfactorily addressed, whether it be problems with the tax (computing, payment or claim) or actions relating to quality of service taken by the tax authorities, may contact a tax mediator dedicated to them.
Conciliateur fiscal de la Direction des résidents à l’étranger et des services généraux (DRESG),
10 rue du Centre,
TSA 70 025,
F-93465 Noisy-le–Grand Cedex
You will find here some useful contacts for France, the US, Canada and Mexico.
Certificate of residency – treaty tax forms
You can download here the French tax forms 5000, 5001, 5002 and 5003 to request the reduction or refund of the French withholding tax pursuant to the tax treaty on dividends, interests and royalties.
Income tax return
You can find here all the information needed regarding the French income tax return.
You receive French pensions
Documents on the taxation in France of French source pensions received by residents of North America were created by the French tax attaché’s office:
- The document regarding residents of the US is available here.
- The document regarding residents of Canada is available here.