It will soon be May and the income tax must be paid. Indeed, for most of the 22 million working people in France, but also the retired workers, it is time to fill in the income tax declaration form.

If you have never paid your income tax in France, and if you are supposed to do so, you will have to go to the nearest “Centre des Impôts” to ask for the income tax form (“formulaire de déclaration des revenus 2006”). This form has to be filled in, and sent back before the end of May.

Most salaried scientists are concerned, except the “non residents” (scientist who do not live officially in France, who have maintained their official residency in another country. For these persons, the employer asked to benefit from the system called ‘prélèvement à la source’ , article 182 A du Code Général des Impôts. Thanks to this system, the employer deducts monthly the income tax  from the salary. Be careful : don’t mix up the social contributions (the amount deducted for the purpose of retirement, social security, unemployment...) with this ‘prélèvement à la source’.)

Fellowship holders (post-docs) are also concerned, and only students with a grant do not have to pay this income tax, under certain conditions.  The scientists with a resident’s permit with the mention “scientist” or “salaried worker” or “temporary worker” must declare their annual income . In order to know this amount, have a look at your last pay slip: “revenu net imposable”, and report this amount on the form.

To “declare” the income in France does not mean to “pay” the income tax here. Indeed, France has signed a lot of fiscal conventions with different countries. Some of them contain specific articles for scientist invited in universities or public institutions. But don’t worry, if you don’t pay in France, you will certainly pay in your country... !!

To find the fiscal conventions:

(French versions)

http://www2.impots.gouv.fr/conventions_fiscales/index-d.html

BE CAREFUL! Fiscal measures contained in a fiscal convention must not be interpretated personally, and the opinion and analysis of a professionnal is needed. Don’t hesitate to contact your Mobility Centre to obtain further information to know whether you will have to pay your income in France or not.

 Please read the document done by the French government, explaining, in English, how taxes work in France : http://www.impots.gouv.fr/portal/dgi/public/documentation.impot;jsessionid=YUCITME0SYH3FQFIEMPSFFGAVARW4IV1?espId=-1&pageId=docu_impots&sfid=410

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