{"id":3674,"date":"2023-06-26T09:19:57","date_gmt":"2023-06-26T07:19:57","guid":{"rendered":"https:\/\/www.univ-lorraine.fr\/welcome\/?p=3674"},"modified":"2023-07-12T11:27:49","modified_gmt":"2023-07-12T09:27:49","slug":"taxes-in-france-for-phd-students-and-researchers","status":"publish","type":"post","link":"https:\/\/www.univ-lorraine.fr\/welcome\/en\/taxes-in-france-for-phd-students-and-researchers\/","title":{"rendered":"Taxes in France for PhD students and researchers"},"content":{"rendered":"
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You’ve received a salary in France, paid by a French organization, you work in France, whether as an employee or not, and France is your country of residence (for more than 183 days a year): then you must submit a tax return to the French tax authorities every year.<\/p>\n\n<\/div><\/div>\n\n

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salaRY<\/strong><\/p>\n\n<\/div><\/div>\n\n

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& TAXES<\/strong><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n

Important!<\/strong> If you’re a couple and one of you lives abroad and the other in France, you are considered as a \u00ab\u00a0mixed\u00a0\u00bb couple. You can be regarded as tax resident in France and your spouse as non-resident. You could be taxed differently.<\/p>\n\n\n\n

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Taxes on impots.gouv.fr<\/a><\/div>\n<\/div>\n\n\n\n

Income tax<\/h2>\n\n\n\n

France introduced withholding tax<\/strong> in 2019: the tax is deducted from your salary every month. You must declare your income to the French tax authorities once a year, so they can assess what you’ve paid and what you should be paying depending on your situation.<\/p>\n\n\n\n

When you signed your work contract<\/strong>, your employer applied a default withholding tax rate<\/a> to your income (this rate depends on your income and your personal situation).<\/p>\n\n\n\n