French tax declaration season is now open, but there are some important changes to note this year.
Declarations are now open for the annual French income tax declaration, which must be completed by everyone living in France, as well as a few who don’t – full details here.
The declaration itself – déclaration des revenus – is where you declare all of your worldwide income for the previous tax year (so the 2026 declaration covers the period January 1st-December 31st 2025).
Most people complete the declaration online, but it can be done on paper in specific circumstances.
READ ALSO: Ask the expert: How to fill out the 2026 French tax declaration✎
This year, there are a few changes to watch out for;
Couples – perhaps the biggest change is for couples who complete a joint declaration. The couple’s income is taxed jointly, but the change is about whether each person is charged an income tax rate based on their own earnings, or the joint earnings as a couple.
Previously, couples were automatically charged a rate based on their joint earnings as a couple. This year, unless they specifically opt out, each person will be charged the rate based on their own earnings – for couples with significant differences in income, therefore, the higher-earner will be charged a higher rate and the lower earner a lower one.
If you don’t want to agree to this change, you can opt out.
Full details HERE.
Property rental income – if you are declaring online, you will notice this year a prominent pop-up telling you that all income from property rentals, even for just a few weeks a year on Airbnb, must be declared at tax time.
This rule is not new, but over the last year, the French government has tightened up the rules on renting out property as a short-term tourist rental, including through changes to the tax system. Platforms like Airbnb are required to report information about rentals directly to the tax office.
It’s important to note that second-home owners who rent out their French properties must declare the rental income in France, even if they do not live here.
Property income threshold – the big change this year is to the thresholds for property rental income, which have been significantly cut.
The threshold for the micro-BIC scheme (micro-enterprises) for property rental income has been significantly reduced.
- For non-classé, it is now set at €15,000 per year (down from €77,000 for 2024 income).
- For classé, it is set at €77,000 (down from €188,700)
People who exceed those thresholds will now have to set themselves up as a régime réel business and pay the higher rate of business tax.
The intention is to still allow people to rent out their own homes for a few weeks of the year, for example, when they are on holiday, but to remove incentives for landlords to rent out properties to tourists, instead of long-term tenants.
Find the full explanation HERE.
Charity donations – there are numerous tax breaks available in France, including for charitable donations.
This year the cap for tax relief on charity donations has increased from €1,000 to €2,000. The reduction itself is either 66 percent of the amount donated or 75 percent, depending on the type of organisation you have donated to.
Other expenses qualify for tax breaks too, including employing a cleaner or a childminder or saving into a private pension fund – all of these expenses are declared on your tax declaration and then qualify you for either a reduction in your tax bill or a refund, depending on how you pay your income taxes.
READ ALSO: 10 tax breaks you could benefit from in France✎
Family gifts – since the start of 2026, all sizeable gifts of money or valuables between family members must be declared online to French tax authorities.
However, this is not done as part of the annual income declaration, it requires its own separate declaration – details here.
