Laboratoire d’Études du Rayonnement et de la Matière en Astrophysique et Atmosphères

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During your stay in France you will have to settle two types of taxes :

- The income tax
- The local residence tax

Income taxes

In France, income taxes are not directly deducted from salary.

An income tax return must be declared year N + 1 (in May). The tax corresponding will be paid in one time in September (year N + 1).

The following years, the tax is paid in three times : February, May and October. In February and May two-thirds of the income tax paid the previous year. In September payment of the balance corresponding to the tax reported during the year.

You can get information at : "particuliers".
Unfortunately the site is only in French.

The form “declaration des revenus” is usually on line (imprimé n°2042) each year at the beginning of May.

Local residence tax

It is to be paid every year (in November) for the accommodation which you occupy on January 1st of the current year. You will receive it by postal mail from the tax office.