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Finance and taxes
The French financial and tax system has its own rules. Here you will find practical information on bank accounts, tax returns, insurance and the safe management of your money.
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Foreign income and accounts: first return, 2047 and 3916/3916-bis
Start by determining your tax residence and tax home. If you have to report your income in France, foreign income is usually carried over to 2047 and then into the corresponding headings of the main return, while bank accounts, some digital asset accounts and foreign contracts fall under 3916/3916-bis. Reporting does not automatically mean paying twice: the result depends on income and the tax treaty.
Caf and foreign: opening a file, reporting income and correcting an error
The right to a Cif benefit depends on the assistance requested, the usual residence in France, the home, the resources and the regularity of the stay. A first application can create the file and the recipient number. Report the French and foreign income of the persons concerned, quickly report the changes and correct any errors with a trace written in the Caf area.
Bank account and account entitlement in case of refusal
A commercial bank may accept or refuse an application and sets its parts and rates. If it refuses in writing or fails to respond within 15 days of a proven request, a person without a personal deposit account in France may, subject to conditions, apply to the Banque de France under the right to the account. The designated bank must open an account with free basic banking services after receipt of the complete file.
Source sampling: operation
The source levy (PAS) is the system by which income tax is deducted directly from your income (wage, retirement) at a rate. Taxes calculate this rate from your return and then send it to the payer. Here is how to consult it, how to choose it for a couple, and why reporting remains mandatory.
Income tax return: annual, automatic or first return
If you live in France or have your tax domicile there, income is generally reported every year, even with the levy at source and even in the case of low or zero incomes. The mode depends on the situation: mostly online reporting, automatic reporting to be checked without validation if everything is correct, and paper form for a first self-contained declaration. The dates are published at each campaign.
Property tax: property tax
Property tax is an annual local tax paid by owners of real estate, whether they live there or not. The amount depends on the rental value and local rates of the municipality and the department. This is who pays, when the notice arrives and what to do if you buy or sell a dwelling.
Housing tax: housing tax
The residential tax for the principal residence has been completely abolished since January 1, 2023: no occupant pays for the principal dwelling. It remains only for secondary residences and vacant housing. Here's how to find out if you're liable, what to do with the notice, and how to contest the amount.
Financial security and fraud
Financial fraud is common in France: phishing, false SMS, "bank calls" and transfers to false accounts. Foreigners are particularly exposed to it because of the language. Here's how to quickly spot a scam, protect your account and what to do immediately if you're a victim: opposition, report and challenge.
Booklet A: Simple and Available Savings
The Livret A is a regulated, liquid and exoneree savings tax on interests. It is often used as a security reserve for unforeseen expenses. The rate and ceiling are fixed by the State.
This section helps you if you...
- Anyone to open or manage a bank account in France
- Employees, self-employed and families to report income
- Those who plan large money transfers or want to protect themselves from scams
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Bank account and account entitlement in case of refusal
A commercial bank may accept or refuse an application and sets its parts and rates. If it refuses in writing or fails to respond within 15 days of a proven request, a person without a personal deposit account in France may, subject to conditions, apply to the Banque de France under the right to the account. The designated bank must open an account with free basic banking services after receipt of the complete file.
Open GuideCAF housing aids: APL, ALS, ALF — overview
The CIF offers three housing aids: APL (for contracted housing, most tenants), ALS (for non-APL housing) and ALF (for families with children/some situations). All are based on income, home composition, rent. Deposit on caf.fr. Here are the differences and how to deposit.
Open GuideDeclaration URSSAF: the periodic declaration of the independent
The USSRAF declaration is a periodic compulsory declaration for micro-entrepreneurs (self-entrepreneurs) and independents, indicating turnover and paying social contributions. Frequency: monthly or quarterly (optional). Deposit on autoentrepreneur.urssaf.fr. Here's how to declare and what's essential.
Open GuideFinancial security and fraud
Financial fraud is common in France: phishing, false SMS, "bank calls" and transfers to false accounts. Foreigners are particularly exposed to it because of the language. Here's how to quickly spot a scam, protect your account and what to do immediately if you're a victim: opposition, report and challenge.
Open GuideIncome tax return: annual, automatic or first return
If you live in France or have your tax domicile there, income is generally reported every year, even with the levy at source and even in the case of low or zero incomes. The mode depends on the situation: mostly online reporting, automatic reporting to be checked without validation if everything is correct, and paper form for a first self-contained declaration. The dates are published at each campaign.
Open GuideOpening a micro-enterprise: creating your self-business
The micro-enterprise (self-entrepreneur) is a simplified status for the self-employed (freelance, small business). Registration via the Single Window (INPI). Obligations: monthly/quarterly return to the URSSAF, social contributions (% of turnover). Suitable for ≤ 188 900 €/year (services) or ≤ 77 700 € (commerce). Here's how to open and manage.
Open GuideReal estate credit: loan and rate
Real estate credit is a long-term loan to buy a home (often 15 to 25 years). The rate varies between banks; compare the total effective annual rate with all fees. The bank evaluates your contribution, the debt ratio (-) 35, the "remaining to live". Here's how to get, what to compare and your rights (time of withdrawal, borrower insurance).
Open GuideRSA and activity premium: minimum income support
The RSA (active solidarity income) and the activity premium support people with modest incomes. The RSA targets those who work little or no; the activity bonus completes an insufficient wage. Both ask the CAF (or MSA in rural areas).
Open GuideRSA: Active Solidarity income — conditions and entitlement
The RSA (Active Solidarity Income) is a minimum social income for people aged 25 and over (or younger with a child), unemployed or low-income. The amount varies (about €635/month for a single person in 2026), paid by the CAF. We must live in France and an income below the ceiling. Here's who it is open to, how to deposit and obligations.
Open GuideSource sampling: operation
The source levy (PAS) is the system by which income tax is deducted directly from your income (wage, retirement) at a rate. Taxes calculate this rate from your return and then send it to the payer. Here is how to consult it, how to choose it for a couple, and why reporting remains mandatory.
Open GuideNext steps
Useful procedures to continue your process.
Bank discovery: the overdraft and expenses
The bank overdraft is the use of funds beyond the balance of the account (discovered). Unauthorised — it is an unauthorized overdraft with high agios and commissions. With permission (cash facility) — lower rate. Protected by law (ceiling of intervention commissions, commission ≤ 8 €/transaction for fragile customers). Here's how it works and what's essential.
Open GuideBank fraud: fraudulent card or account transactions
Bank fraud is the debits on your card (bank card) or your account that you did not allow (theft card, phishing, skimming, false debit). In France, you are entitled to reimbursement (Monetary and Financial Code). The main thing is to quickly make opposition and contestation. Below: time limits, amounts and procedure.
Open GuideChallenge property tax: contest property tax
Property tax is an annual property tax in France. The amount is calculated on the basis of the cadastral rental value and the municipal/departmental rates. If you feel that the assessment is excessive (incorrect area, obsolete characteristics), you can challenge it to the DGFiP. Deadline: 31 December of the year of receipt of the notice. Two avenues: litigation (formal recourse) or overpowering (for technical errors). Below: When and how to challenge.
Open GuideEnergy aid: aid for the payment of energy (energy cheque, MaPrimeRenov')
Energy aids include public schemes to pay energy bills and renovate housing: energy cheque (gas/electricity/wood bill), MaPrimeRenov' (insulation and heating grant), EEC (Energy Savings Certificates paid by suppliers), eco-PTZ (zero-rate loan from €7,000 to €50,000). Eligibility depends on the reference tax income and the composition of the household. Below: what devices and how to benefit from them.
Open GuideRIB and bank certificate: account details in France
The RIB (Relevé d'Identité Bancaire) is the document of the contact details of your account in a French bank: IBAN (27 characters in France), BIC/SWIFT (bank code), name of the holder and name of the bank. Required for salary (transfer), rental, CAF, taxes, energy suppliers. The bank certificate is an extensive document proving that the account belongs to you; often requested for administrative procedures (visa, naturalization, housing). Below: how to get it and what to know.
Open GuideAPL simulation: estimating housing assistance
I-I-I APL (Customized Housing Assistance) of the CAF helps pay the rent. Before filing, estimate the amount via the CAF simulator — free and in 5 minutes. The simulator takes into account income, household composition, rent and housing. Here's how to use the simulator and the essentials before deposit.
Open GuideBooklet A: Simple and Available Savings
The Livret A is a regulated, liquid and exoneree savings tax on interests. It is often used as a security reserve for unforeseen expenses. The rate and ceiling are fixed by the State.
Open GuideCaf and foreign: opening a file, reporting income and correcting an error
The right to a Cif benefit depends on the assistance requested, the usual residence in France, the home, the resources and the regularity of the stay. A first application can create the file and the recipient number. Report the French and foreign income of the persons concerned, quickly report the changes and correct any errors with a trace written in the Caf area.
Open GuideChange the source sampling: adjust the withholding rate
The source levy (PAS) collects income tax at the time of payment (salary, retirement, replacement income). The rate is calculated by the DGFiP on the basis of your last income tax return and sent to your employer/cash. If your income changes (divorce, birth, loss of employment, reduction of salary), you can request a discount of the rate immediately on impots.gouv.fr. Below: When and how to do it.
Open GuideConsumer credit: the personal loan
Consumer credit is a loan for personal needs (cars, works, appliances, etc.) from €200 to €75,000. There is the personal loan (free use), the loan allocated (for a specific purchase), the revolving credit (rechargeable). Protected by law (time limit of withdrawal 14 days, TAEG mandatory). Here's how to choose and your rights.
Open GuideFamily donation: donation to a family member
The manual donation (gift in cash or on account) to a family member (children, grandchildren, etc.) in France is exempt from tax below the thresholds: 100 000 € every 15 years from parent to child, 31 865 € from grandparent to grandchild. Beyond — Donation rights. To be reported to taxes (Form 2735). Here's how to formalize and essential.
Open GuideFirst income tax return in France
The first return depends on your tax residence and your previous year's income. The absence of a tax number or online space does not exempt reporting; a first paper return may be required.
Open GuideForeign income and accounts: first return, 2047 and 3916/3916-bis
Start by determining your tax residence and tax home. If you have to report your income in France, foreign income is usually carried over to 2047 and then into the corresponding headings of the main return, while bank accounts, some digital asset accounts and foreign contracts fall under 3916/3916-bis. Reporting does not automatically mean paying twice: the result depends on income and the tax treaty.
Open GuideHousing tax: housing tax
The residential tax for the principal residence has been completely abolished since January 1, 2023: no occupant pays for the principal dwelling. It remains only for secondary residences and vacant housing. Here's how to find out if you're liable, what to do with the notice, and how to contest the amount.
Open GuideIFI: Property Property Tax
The IFI (tax on real estate assets) is an annual tax on real estate assets in France for households whose net real estate assets exceed €1.3 million. The tax rate starts at €800,000, but the declaration is mandatory beyond €1.3 million. Progressive scale 0.5–1.5%. Online declaration on impots.gouv.fr with income. Below: who says, what to include and deadlines.
Open GuideJoint account: the common account (financial heading)
The attached account is an account on behalf of several holders (spouses, roommates), each with a card and access. Practical for common expenses (rent, charges), but holders bear joint responsibility for debts. Alternatives: undivided account (joint actions) or two individual accounts with transfers. Here it is suitable and essential.
Open GuideLDDS : Sustainable and Solidary Development Booklet
The LDDS (Livret de Développement Durable et Solidaire) is a regulated savings account opened in any French bank, accessible to major tax residents of France. 3 % rate (since 1 February 2025, revised every 6 months by the State), interest exempt from tax and social contributions. Ceiling: € 12,000. One LDDS per person, free payments and withdrawals. Below: how to open and use.
Open GuideMicro-enterprise and TVA: franchise and thresholds
The micro-entrepreneur can be free based on TVA (do not charge TVA) below the thresholds: 91 900 € (commerce) or 36 800 € (services) on 2 slippery years. Beyond — the TVA, which adds the obligation to declare the TVA. Here's how it works and what's essential.
Open GuideNon-resident account: the account for residents abroad
The non-resident account is a bank account for persons residing outside France (for example, to keep an apartment, to collect a pension). The conditions vary according to the banks: some impose a physical presence, allow online opening. Important for foreigners with links in France. Here's how to open and essential.
Open GuideOver-indebtedness: procedure for unpaid debts
Overindebtedness is a French legal procedure for individuals who can no longer repay their debts (credits, invoices, taxes). By filing an over-indebtedness file with the Banque de France, you can obtain: a conventional reorganization plan (disbursement plan), a rescheduling, a debt forgiveness (total or partial), or a personal recovery procedure (PRP — total cancellation without repayment capacity). During the procedure — registration in FICP (incident file) for 5–8 years. Below: How to drop off and what to know.
Open GuidePEL : Housing Savings Plan
The ELP (Plan d'Epargne Logement) is a regulated savings plan for real estate purchase, open in any French bank. Savings period: 4 years (extended up to 10 years). Rate for plans opened since 1 January 2024: 2 per cent gross (fixed over the entire period). Ceiling: €61,200. Over 12 years, interest is subject to the 30% UFP. Entitles a housing savings loan at preferential rates. Below: how to open and use.
Open GuideProperty donation tax: taxation of a donation of real estate
The real estate donation is to transmit in your lifetime a real estate (apartment, house, land). Unlike the manual donation (cash), it requires the use of a notary and the payment of donation fees (progressive scale, such as a succession). The discounts are the same: 100 000 € every 15 years from parent to child, 31 865 € from grandparent to grandchild. Below: how to do it and what costs.
Open GuideProperty tax: property tax
Property tax is an annual local tax paid by owners of real estate, whether they live there or not. The amount depends on the rental value and local rates of the municipality and the department. This is who pays, when the notice arrives and what to do if you buy or sell a dwelling.
Open GuideSecondary residence tax: taxes on second accommodation in France
A secondary residence in France entails three types of tax: the housing tax (not removed for second dwellings, unlike the main residence), the property tax, and in the case of sale the property surplus value. In addition, in tense areas (250+ communes) a secondary residence surcharge can reach 60% of the housing tax. Below: what to pay and how to declare.
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Important remark
French tax and financial legislation is evolving regularly and depends on your status and your family situation. This information is general and does not constitute an individual consultation. For specific amounts and deadlines, see impots.gouv.fr or a qualified professional.
