First-Time Expats in France in 2026: What You Must Declare

• If you arrived in France during 2025, you only declare income from your arrival date — not the full year
• Every foreign bank account you held during 2025 must be declared on Form 3916 — even if it was inactive
• The 183-day rule is a myth — France uses four tests to decide residency, any one of which is enough
• Missing the foreign accounts declaration costs €1,500 per account per year — it's the most commonly missed obligation

If you moved to France in 2025, this is your first French tax return. The rules for first-year arrivals are slightly different from those for established residents — and there are a few obligations that catch nearly everyone out.

The most important thing to establish first is whether France considers you a tax resident. If it does, you declare your worldwide income here. If you arrived mid-year, you only declare income from your arrival date onwards — not the full calendar year.

For the full picture on how France decides residency, see French tax residency: the rules, the myths and what actually decides where you pay tax.

Are You a French Tax Resident?

France uses four tests to determine tax residency — meeting any single one is enough. You are a French tax resident if:

• Your home — where your family lives — is in France
• France is where you spend the most time compared to any other single country
• Your main professional activity is in France
• Your main financial interests — investments, bank accounts, primary income — are in France

Most people who moved to France in 2025 will meet at least one of these from the day they arrived.

If you are not sure, read the residency guide before filing. Getting this wrong affects everything else.

Which Forms You Need

If you arrived mid-year, you use Form 2042 for income from your arrival date, and Form 2042-NR for any French-source income before you arrived. For most UK arrivals with no prior French income, only Form 2042 (plus Form 2047 and Form 3916) is needed.

The Obligation Most People Miss — Form 3916

Every bank account held outside France during 2025 must be declared on Form 3916 — including UK current accounts, savings accounts, ISAs, SIPPs, and digital accounts like Wise or Revolut.

This applies even if:

• The account was inactive
• It held a small balance
• You received no income from it
• You closed it during 2025

The penalty for failing to declare a foreign account is €1,500 per account per year. Not per household — per account. A Cash ISA and a Stocks and Shares ISA are two separate accounts, each needing its own Form 3916 entry.

For a full guide to Form 3916 and what counts as a foreign account, see ISAs and SIPPs: French tax treatment.

If You Arrived Mid-Year

You only declare income received from your arrival date to 31 December 2025. Income earned before you arrived — while you were still UK-resident — is not declared on your French return.

In practice this means:

• Count your UK pension payments from your arrival date only
• Count UK rental income, dividends, and interest from your arrival date only
• Convert each payment to euros at the rate on the date received

Taxpert's filing assistant handles this automatically — set your arrival date and it filters payments to the correct period.

The IFI Wealth Tax — New Arrivals Get Five Years

If your net real estate assets exceed €1.3 million, you may be subject to France's real estate wealth tax (IFI). But first-year arrivals get a significant concession.

If you were tax resident outside France for the five years before you arrived, only your French-situated property counts for the first five years. Your UK property is excluded from the calculation during this period.

After five years, your worldwide real estate comes into scope.

2026 Filing Deadlines

Deadlines are determined by your French department number.

Paper filing deadline: Tuesday 19 May 2026 for all filers.

Common Mistakes

1. Not declaring foreign bank accounts. Form 3916 is required for every account held outside France — regardless of balance or activity. The €1,500 per account penalty applies from the first year.

2. Declaring a full year's income when you only arrived mid-year. Only declare income from your arrival date. Income earned before you became French resident belongs in the UK system.

3. Assuming the 183-day rule means you're not resident. It isn't a French rule. France uses four tests — spending fewer than 183 days here doesn't automatically make you non-resident.

4. Forgetting Form 2047. If you have any UK income, Form 2047 is required in addition to Form 2042. It's the foreign income annex — complete it first, then Form 2042. Form 2047 explained →

5. Using a year-end exchange rate for mid-year arrivals. You need the rate on each payment date, not a year-end average — especially for the partial year.

Frequently Asked Questions

Do I need to file a French tax return if I moved to France in 2025?

Yes, if you became a French tax resident during 2025. You file a 2026 return covering your income from your arrival date to 31 December 2025. Even if your income was modest, the obligation to file — and to declare foreign accounts — still applies.

Do I declare my UK income for the whole of 2025?

No — only from the date you became French tax resident. Income earned before your arrival date remains in the UK tax system.

Do I need to declare my UK bank account?

Yes. Every account held outside France during 2025 must be declared on Form 3916. This includes UK current accounts, savings accounts, ISAs, and digital accounts. The penalty for missing this is €1,500 per account.

What is Form 2047 and do I need it?

If you have any UK income — pension, rental, dividends, interest — yes. Form 2047 is the foreign income annex. You complete it before your main return (Form 2042) and the figures transfer across. Full guide to Form 2047 →

I only arrived in October 2025 — do I still need to declare anything?

Yes. Even a partial year requires a return. You declare income from your arrival date, declare all foreign accounts held at any point during 2025, and file by the normal deadline.

What if I'm not sure whether I'm a French tax resident?

Read the residency guide first. If you're still unsure, file as a resident — it's better to file and be corrected than not to file at all.