Income tax

Whether you have income or not, you must fill in your tax notice every year.

International students

To find out more about how income tax works in France, what you need to do, and how to file your annual tax return, visit the UGA International website.

Do you declare your income personally or are you attached to your parents' tax household?

As soon as you turn 18, you can either remain attached to your parents' tax household, or file your own tax return. Attachment is possible up to the age of 25, with a student counting for half a tax share. Beyond that age, you must file your own tax return.

If you declare your income personally, you can benefit from certain advantages (various rates based on the family quotient, etc.), but your parents will lose the benefit of your tax share and certain allowances.

Each situation has its advantages and disadvantages. It is therefore important to simulate the different scenarios in order to determine the most advantageous for your family's situation.

If in doubt :
Contact your tax office

What income should I declare?

Not all student income has to be declared, whether by you or your parents. This is the case, for example, with social grants, housing allowances and internship bonuses, provided they do not exceed a certain annual amount.

Please note! Some academic scholarships are taxable and must be declared. Find out how to declare your scholarships. On the other hand, other income, such as wages, must be declared: income from your student job, summer job, salaried activity, etc., must be declared. in parallel with your studies. 

You must declare only that part of your income (net taxable income) which exceeds the taxable limit. 

Income from your student job, summer job or any other salaried activity carried out in parallel with your studies may be subject to declaration. If you earned more than €5,318 (3 times the minimum wage) in 2024, and you were under 26 on January 1, 2024, income in excess of €5,318 must be declared.
 

What you need to know

Even if income tax is deducted at source, you must declare your income each year between April and June.

Not taxable?

You still need to file your tax return, as your tax-exempt status may entitle you to benefits and assistance.
 
Published January 22, 2024
Updated April 17, 2025