Should a student with no income file a tax return?

If you are a French tax resident, it is advisable to file even with no or low income. Filing gives you a tax notice (avis d'imposition) or a non-taxable status notice (avis de situation déclarative), a document often required by CAF (APL housing aid), for residence-permit renewal, the C2S, scholarships or housing. Filing does not mean paying tax.

Am I a French tax resident?

Generally you are a tax resident if one of these applies: your home or main place of stay is in France (in practice more than 183 days a year), your main professional activity is in France, or the centre of your economic interests is in France. A student who arrived in September and stayed into the following summer is usually a resident. Residents declare worldwide income; non-residents declare only French-source income.

Is student-job income taxable?

For people under 26 whose income comes only from a student job, an exemption applies up to about 3 times the SMIC per year (about 5,405 € for 2025 income); only the excess is declared. Internships and apprenticeships are exempt up to about one annual SMIC (about 21,622 €). Scholarships from a foreign government are generally exempt. Check the exact amounts on impots.gouv.fr.

When and where do I file?

Filing happens every spring: the online service usually opens in April and deadlines vary by département (May to June); the paper deadline is usually end of May. Online filing is on impots.gouv.fr (personal account), and a first-time filer without a tax number (numéro fiscal) may have to use the paper form (2042). Check the exact dates each year on impots.gouv.fr.

Income Tax Declaration in France for Foreigners & Students — Guide

24 June 2026 · 9 min read · by Settli

Living in France, one question keeps coming up: "I barely have any income — do I still have to file a tax return?" In short: if you are a tax resident, it's best to file every year, even with no or low income. Filing is not the same as paying — it's the step that gives you the avis d'imposition (tax notice), a document you'll need for APL housing aid, residence-permit renewal, and supplementary health cover.

This guide covers, for foreigners and students: ① tax residency, ② why file even with no income, ③ student-job and internship exemptions, ④ how and when to file, ⑤ foreign income and double taxation.

⚠ Disclaimer

This article is for general information and is not tax advice. Always verify on impots.gouv.fr and service-public.fr. Amounts and dates are for 2025 income / 2026 filing and change every year.

📖 "Tax resident" and "avis d'imposition"

A tax resident (résident fiscal) is someone whose home, main place of stay (in practice more than 183 days/year), main activity or centre of economic interests is in France; they must declare their worldwide income there. The avis d'imposition is the document issued after filing; even with 0 income you get a notice (of non-taxation) used as proof in many procedures.

Am I a tax resident?

You are generally a French tax resident if one of these applies:

Home or main place of stay in France — in practice more than 183 days a year
Main professional activity in France
Centre of economic interests in France

A student who arrived in September and stayed into the following summer is usually a resident. Residents declare worldwide income; non-residents only French-source income. If unsure, check on impots.gouv.fr or with your tax office (SIP).

Why file even with no income?

Filing doesn't mean "pay" — it means "register your tax situation". Even with 0 income, filing gives you an avis d'imposition (or an avis de situation déclarative showing non-taxation), often required for:

CAF — APL: application and renewal
Residence-permit renewal (prefecture/ANEF asking for a tax document)
C2S (Complémentaire santé solidaire)
Scholarships, housing and social benefits

✅ Filing = free, separate from tax: below the threshold you file but pay nothing. Not filing leaves you without the notice — and sometimes without APL or C2S.

Students — exemptions, attachment

Exemptions on student income (2025 income)

Student job: for those under 26 whose income is only from a student job, exemption up to about 3× the SMIC (≈ €5,405) — only the excess is declared
Internship / apprenticeship: exempt up to about one annual SMIC (≈ €21,622)
Foreign-government scholarship: generally exempt

※ Amounts for 2025 income (2026 filing), revised each year. Check exact figures on impots.gouv.fr.

Attachment to parents vs. individual filing

18–24: you can file in your own name or request attachment to your parents' household (rattachement). If your parents live abroad, you usually file in your own name.
25 and over: individual filing in principle.

💡 For APL, usually individual filing: a notice in your own name makes CAF/C2S applications easier. The best choice depends on your situation (income, age, where parents live) — compare first.

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How and when to file

Filing happens every spring: you declare the previous year's income (e.g. 2025) the following spring.

Online: on impots.gouv.fr (personal account). Access requires a tax number (numéro fiscal).
First declaration: without a tax number you may have to use the paper form (2042) (filed at the tax office). After the first filing, the tax number is issued and online becomes possible.
Deadlines: usually opens in April; deadlines vary by département (May to June). Paper: usually end of May. Check the exact dates each year on impots.gouv.fr.

✅ Separate from withholding (prélèvement à la source): since 2019 tax is withheld at source (salaries…), but you must still file every year to reconcile. Withholding does not exempt you from declaring.

Foreign income & double taxation

A tax resident must in principle declare worldwide income (including from the home country). However, France has tax treaties with many countries: double taxation is avoided (via exemption or a tax credit).

If you have foreign income (salaries, interest, rent…), filing can get complex: check the "international" section of impots.gouv.fr or a professional.

Frequently asked questions

Q1. Must I file even with no income at all?

If you're a tax resident, it's best to file. The tax will be zero, but you get the avis d'imposition (or non-taxation notice), needed for APL, C2S and residence-permit renewal.

Q2. Tax was withheld from my student job. Do I get it back?

A student job for under-26s is exempt up to about 3× the SMIC (≈ €5,405 for 2025). Applying the exemption at filing, the withheld amount can be reconciled/refunded. Check the procedure on impots.gouv.fr.

Q3. How do I get a tax number (numéro fiscal)?

It's usually issued after the first declaration. You can file that first return on paper, or ask the tax office for the number. With it, you create your online account on impots.gouv.fr.

Q4. Do I declare income from my home country?

A tax resident declares worldwide income in principle. Tax treaties avoid double taxation — if you have foreign income, check the international section of impots.gouv.fr or a professional.

Q5. I forgot to file. What now?

File as soon as possible, even past the deadline (late filing is possible). Delay can lead to a surcharge: contact impots.gouv.fr or your SIP to put things right.

Wrapping up

In summary:

Tax residency — home/main stay (over 183 days) in France = resident
File even at 0 — for the avis d'imposition (APL, C2S, residence permit)
Student exemptions — job ~3× SMIC, internship/apprenticeship ~1 SMIC, foreign scholarship exempt (check amounts)
Filing — every spring, online on impots.gouv.fr (paper the first time)
Foreign income — worldwide for residents, double taxation avoided by treaty

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This article is for general information. For your specific case, verify on impots.gouv.fr or with your tax office.
Last updated: 24 June 2026