*Your numéro fiscal is the key to the French tax system. Without it, you cannot file online, access your tax account, or pay local taxes. This guide explains the two ways to get one — and clarifies what Form 2043 is actually for.*
**The golden rule:** get your numéro fiscal as soon as you have a stable address in France — not in May when the tax season begins. A late application forces you onto the paper filing route with an earlier deadline.
For an overview of everything else you need to do when you first arrive in France, see our guide to [first-time expats in France: what you must declare](https://www.taxpert.fr/blog/first-time-expats-france-2026-what-to-declare).
## What Is the Numéro Fiscal and Why Do You Need It?
Your *numéro fiscal* is your 13-digit French tax identification number. It is your identity within the French tax system — you need it to file returns online, access your *Espace Particulier* on impots.gouv.fr, pay local taxes, and access government benefits.
Unlike long-term residents who receive tax forms automatically, as a newcomer you must proactively register yourself with the French tax authorities before you can file anything.
## How to Get Your Numéro Fiscal — Two Routes
> **Already own a French property?** If you have ever received a *Taxe Foncière* or *Taxe d'Habitation* bill in France, you almost certainly already have a numéro fiscal — and your route into the system is completely different. Skip to the [Already Own a French Property?](#already-own-a-french-property-your-route-is-different) section below before reading on.
### Option A — Online (recommended for most UK expats)
1. Go to impots.gouv.fr and navigate to: *Contact et RDV → Vous êtes un particulier → L'accès à votre espace particulier → Je n'ai pas de numéro fiscal* 2. Complete the identity creation form with your full civil status and address, and attach a scanned copy of your identity document 3. The tax authority will send your credentials (numéro fiscal and online access number) by post or email
This is the recommended route for most UK expats arriving in France as retirees. It is straightforward, requires no specific form, and avoids a trip to the tax office.
### Option B — In person at your local tax office
Visit your local *Service des Impôts des Particuliers* (SIP) and request the creation of a numéro fiscal. Bring a valid identity document and proof of address (utility bill or rental contract less than 3 months old).
Since Brexit, UK nationals also need to bring their *Titre de Séjour* (residency permit) or long-stay visa to prove legal right of residence.
## What Happens After You Apply
Once processed, the tax authority sends you a document containing your 13-digit *numéro fiscal* (typically starting with 0, 1, 2, or 3).
You cannot log into impots.gouv.fr immediately. The process to activate your online account is:
1. Go to impots.gouv.fr and create your *Espace Particulier* using your numéro fiscal 2. The tax office mails an activation code to your home address to verify your identity 3. The activation code typically takes 7–10 days to arrive by post
Once activated, you have full online access — returns, documents, and secure messaging with your local SIP.
## What Is Form 2043 and Do You Need It?
You may have heard of **Form 2043** (*Cerfa 2043 — Demande de numéro fiscal et de taux personnalisé*) in connection with getting a numéro fiscal. It is worth understanding what it actually does — and who needs it.
Form 2043 has two purposes:
**1. Requesting a numéro fiscal** — it can be used to obtain a tax number for the first time, submitted in person or by post to your local SIP. However the online route described above achieves the same result without needing the form.
**2. Setting your withholding rate (*prélèvement à la source*)** — this is its primary purpose. If you arrive in France and take up French employment, your employer deducts income tax from your salary each month at a rate set by the tax office. Without Form 2043, the employer may apply a default rate that does not reflect your actual income level. The form allows you to declare your estimated income so the tax office calculates a personalised rate immediately — before your first full annual declaration.
**Who needs Form 2043:** - UK expats arriving in France and starting French employment — to set a personalised withholding rate from day one - Anyone who prefers the in-person or postal route over the online contact form
**Who does not need Form 2043:** - UK expats arriving as retirees with no French employment income — the online route is simpler and achieves the same result for obtaining a numéro fiscal
> **If you are starting French employment:** mention the *régime impatrié* to your employer if you have been recruited from abroad. This is a tax regime for inpatriate employees that can provide significant tax benefits. See our guide to [the impatriés regime](https://www.taxpert.fr/blog/impatries-regime-france-expats) for details.
## Already Own a French Property? Your Route Is Different
This is a common situation that trips up a lot of UK expats. If you own a second home in France and are now moving there permanently as your primary residence, you may assume you count as a brand new first-time filer with no existing presence in the French tax system.
In reality, you already exist in it. As a property owner, you have been paying *Taxe Foncière* and *Taxe d'Habitation* — and to do that, the French tax authorities will have issued you a 13-digit numéro fiscal. You already have a number. You just may not know where it is.
**The big advantage:** because you already have a numéro fiscal, you do not need to go through the paper dossier process that a completely new arrival must follow. You can usually go straight to online access and file your first income return digitally.
### Step 1 — Find Your Existing Numéro Fiscal
Look at your French property tax bills. Your 13-digit numéro fiscal is printed at the top left of any *Taxe Foncière* or *Taxe d'Habitation* statement, under the heading "Vos références."
### Step 2 — Request Online Access Codes
Do not use Form 2043 — you do not need it.
Go to impots.gouv.fr and click *Votre espace particulier*. Because you have a numéro fiscal but no online account, you will not have a *numéro d'accès en ligne* (this is only generated for income tax filers). Use the site's official contact form to submit your identity details and property address. The tax office will then send you your activation codes.
> **The RFR workaround:** When setting up your online account for the first time, the system asks for three things — your numéro fiscal, your online access code, and your *Revenu Fiscal de Référence* (RFR) from your previous year's income return. Because you have only paid property taxes and never filed an income return, your RFR does not exist. Enter **0** (zero) in this field to pass the security gate.
### Step 3 — Update Your Primary Address Before You File
Once inside your online portal, the first thing to do is update your *Adresse principale* (primary residence) from your home country address to the French property address — and enter the exact date you moved there permanently.
This step is important. It changes your profile in the tax system from "non-resident property owner" to "French tax resident" and unlocks the standard Form 2042 income declaration for your first return.
If you wait until the May filing deadline to get your numéro fiscal, you will not have an online account in time and will be forced onto the paper filing route — which carries an earlier deadline of mid-May rather than the later June deadline available to online filers.
Apply as soon as you have a stable French address. It takes minutes online or one visit to the SIP.
For a full explanation of filing deadlines, see our guide to [paper vs online filing in France](https://www.taxpert.fr/blog/paper-vs-online-filing-france-2026).
## What Brexit Changed for UK Nationals
### 1. Proof of Residency Is Now Required
Before Brexit, EU freedom of movement meant no residency documentation was needed. UK nationals now need to present a *Titre de Séjour* (residency permit) or long-stay visa when registering with the tax office. Make sure you have this before visiting your SIP.
### 2. Social Charges — The Biggest Financial Change
Before Brexit, UK residents covered by an S1 paid a reduced social charge rate of 7.5% on investment and rental income. After Brexit, the UK became a "third country" and the default social charge rate on property and investment income rose to 17.2%.
If you hold an S1, certain income types remain subject to reduced rates or exemptions under Withdrawal Agreement protections — but you must actively declare your S1 status on every return.
See our [S1 guide](https://www.taxpert.fr/blog/s1-explained-uk-expats-france) and [social charges in France](https://www.taxpert.fr/blog/social-charges-france-expats) for the full picture.
### 3. Selling French Property — Fiscal Representative Now Required
If you are a non-resident (living in the UK but owning a French property) and you sell it for more than €150,000, you are now required to appoint a *représentant fiscal* (fiscal representative). EU residents are generally exempt from this requirement.
### 4. UK Charity Donations Are No Longer Tax-Deductible
Donations to UK-based charities can no longer be deducted from French taxable income. Tax reductions for donations in France are now limited to organisations based in the EU or EEA.
### 5. The Double Taxation Treaty — Unchanged
The France-UK Double Taxation Agreement is entirely separate from the EU and remains fully in force. UK Government Service Pensions are still taxed only in the UK, and private pensions are still taxed only in France — exactly as before.
See our guide to [UK income and French tax: which country taxes what?](https://www.taxpert.fr/blog/france-uk-double-tax-treaty-explained)
## Brexit Impact Summary
| Feature | Pre-Brexit | Post-Brexit |
|---|---|---|
| Getting a numéro fiscal | No residency proof needed | Titre de Séjour or visa required |
| Social charges (investment/rental with S1) | 7.5% | 17.2% standard (S1 protections still apply) |
| Selling French property over €150k | No fiscal rep needed | Fiscal representative required |
| UK charity donations | Tax-deductible | No longer deductible |
| France-UK Double Tax Treaty | In force | In force (unchanged) |
## Common Mistakes
1. **Waiting until May to apply.** A late application forces you onto the paper filing route with an earlier deadline. Apply as soon as you have a French address.
2. **Not bringing your Titre de Séjour to the SIP.** Since Brexit, UK nationals need proof of legal residency. Arriving without it means a wasted visit.
3. **Not activating your Espace Particulier immediately.** Once you have your numéro fiscal, activate your online account straight away. The activation code takes up to 10 days by post — start that clock as early as possible.
4. **Assuming Form 2043 is required for everyone.** Form 2043 is primarily useful for employed arrivals who need to set a personalised withholding rate. Retirees can obtain a numéro fiscal more simply through the online route without the form.
5. **Not including your Carte Vitale number if you have one.** Including your social security number on any registration helps the tax office sync your records across government systems.
## Frequently Asked Questions
### I own a French property but have never filed an income return — do I already have a numéro fiscal?
Almost certainly yes. If you have been paying Taxe Foncière or Taxe d'Habitation, the French tax authorities will have issued you a numéro fiscal to do so. Look at any property tax bill — it is printed at the top left under "Vos références." Because you already have a number, you can go straight to setting up online access without going through the paper dossier process that new arrivals must follow.
### What do I enter for my RFR when setting up my online account for the first time?
If you are a property owner filing an income return for the first time, you have never had a Revenu Fiscal de Référence (RFR) because you have never filed an income return. Enter **0** (zero) in the RFR field when setting up your online account — this is the correct approach for this situation.
Your 13-digit French tax identification number. It is required to file returns online, access your tax account, pay local taxes, and access government benefits.
### Do I need Form 2043 to get a numéro fiscal?
Not necessarily. Form 2043 can be used to request a numéro fiscal, but the online route via impots.gouv.fr (Contact → Je n'ai pas de numéro fiscal) achieves the same result without the form and is the recommended route for most UK expats arriving as retirees. Form 2043 is primarily useful for those starting French employment who also need to set a personalised withholding rate.
### When should I apply for my numéro fiscal?
As soon as you have a stable French address. Do not wait for tax season in May — the system is busy and a late application forces you onto the paper filing route.
### Do I need a residency permit to apply?
Since Brexit, yes — UK nationals need a Titre de Séjour or long-stay visa to prove legal right of residence when registering with the tax office.
### How long does it take to get my numéro fiscal?
In person at your local SIP, often the same day or within a few days. Via the online contact form, timing varies but is typically 1–2 weeks. Allow 7–10 additional days for the online account activation code to arrive by post.
### Does Brexit affect my tax position in France?
The main Brexit changes are: residency documentation now required; social charges on investment and rental income default to 17.2% (S1 protections still apply where applicable); fiscal representative required for property sales over €150,000; UK charity donations no longer deductible. The France-UK Double Taxation Treaty is unaffected.
[← Back to Understanding the French Tax System](https://www.taxpert.fr/blog/french-tax-system)
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