Income Tax - General Information

Modified on Tue, 28 Oct, 2025 at 3:03 PM

As long as the student has a long-term residence permit (student visa + visa validation certificate), an income tax return can be filed even if he has only spent a few months in France.

If a student under a long-term residence permit has no income, the declaration is optional.

If he has received income, the declaration is compulsory.

All income must be declared, even income earned abroad (e.g., during an internship in Germany).

The normal method of collection is withholding tax.

Please note that withholding tax does not exempt you from filing your tax return.

The tax year runs from January 1^st to December 31^st.

It is possible to contact your tax office in order to obtain a tax number even before filing your first tax return (if you are starting a job and a tax number is required).

Online tax return (starting from the second year):

After reception of their first tax assessment, students will know their tax number and their tax reference income. They will be able to create an online tax account on impots.gouv.fr.
There is an app called “impots.gouv.”. Only the simple declaration (without appendices) is possible from this app.

French citizenship application: A tax status slip will be required from non-European students applying for naturalization at their local prefecture. This slip will be obtained more quickly if the request is made from the online tax account. The processing time is much longer if the request is sent by mail.

The Registrar’s Office is not authorized to provide further information on this matter.

For more information, please visit:

Or contact your local tax office.

If you live in Cergy, the tax center is located opposite ESSEC’s main entrance at 2 avenue Bernard Hirsch.

Opening hours, without appointment, Monday to Friday, 8.45am to 12.15pm.

sip.cergy-pontoise@dgfip.finances.gouv.fr