Whether you are a foreign student, a foreign worker or an expatriate, it is important to understand how to obtain a tax number in France. This number is essential for all tax formalities, such as filing your income tax return and paying your taxes. In this article, we will explain what the tax number is and how to obtain it as a foreign national.
What Is the Tax Number?
The tax number is a unique identifier issued by the French tax authorities (administration fiscale). It enables any individual to declare their income and pay their taxes. This number is therefore essential for all persons residing in France, whether they are French or foreign nationals. Every taxpayer in France is indeed assigned a tax number, which constitutes a unique and confidential identifier. Also called the "reference tax number" (numéro fiscal de référence) or "Tax Identification Number" (Numéro d'Identification Fiscale, NIF), it consists of 13 digits. It is important to note that, in the case of a joint tax return for a couple, each spouse has their own tax number. This number is essential to access your personal account on the tax website, as well as for any communication with the tax authorities. In short, the tax number is a key element of your tax file in France.
How to Obtain a Tax Number as a Foreign National?
To obtain a tax number as a foreign national, you need to follow several steps. First, you must register with the tax office (Centre des impôts) for your place of residence. Depending on your status, you will need to contact the Tax Office for Non-Resident Individuals (Service des impôts des particuliers non-résidents, SIPNR) if you are a non-resident, or the individual tax office (service des impôts des particuliers) if you are a resident. To be considered a tax resident, you must meet at least one of the following conditions: - France is the place of your main home - You carry out your main professional activity in France or have the centre of your economic interests there - You spend more than half the year in France. To apply for a tax number, you can go directly to the counter of the tax office, or apply by post or by completing the appropriate form online. A copy of your identity document will be requested.
Do I Have to Pay Taxes If I Am a Foreign National?
Once your tax registration application has been sent, you will need to wait for the tax office's response. If your application is accepted, a tax number will be assigned to you. This number will be used for all your tax formalities in France. In particular, it will be required to file your tax return every year. Indeed, anyone living in France, whether French, foreign, a student or unemployed, must declare their income. If you are a tax resident, you must declare all your income received in France and abroad (salaries, savings, rental income, etc.). Tax treaties exist to avoid double taxation. If you are a non-resident for tax purposes, only French-source income must be declared. In addition to income tax, you will have to pay the residence tax on second homes (taxe d'habitation sur les résidences secondaires) if you own one. You will also have to pay property tax (taxe foncière) if you own real estate in France, as well as the real estate wealth tax (impôt sur la fortune immobilière, IFI) if you exceed the taxation threshold of 1.3 million euros.
