Last Updated on October 21, 2025
If you are a non-resident living in France or someone with French-sourced income, the process of obtaining a tax identification number (TIN) can be a confusing one.
In this guide we will explain everything you need to know about the French TIN, what it is, how to get one, and what it’s used for, as well as providing more details around French income and property tax.
What is a TIN in France?
In France, a tax identification number (TIN) is a tax processing number issued to all individuals with a tax obligation in France by the French tax authorities. This number is unique, reliable, and fixed forever.
In French, the TIN is known as the Numéro d’Identification Fiscal.
How to get a TIN in France?
The French TIN is automatically issued to individuals once they have been identified by the French Tax administration (FTA) as a taxpayer.
Usually, this occurs following a first tax return or following a first tax payment obligation for an individual.
As a non-resident, you will most likely receive your TIN when you receive your notice of assessment (avis d’imposition) following the submission of your first tax return.
What is the format of the TIN in France?
The French TIN consists of 13 numbers in the format: 00 00 000 000 000. The first digit of the TIN is always 0, 1, 2, or 3.
To find your French TIN, check the first page of the pre-filled tax return for income tax (déclaration pré-remplie d’impôt sur le revenu) and on the first page of the notice of assessment (avis d’imposition) of income tax, residence tax, or property tax.
What is the French TIN used for?
You will not need a TIN in France to carry out legal or financial transactions such as opening a bank account, receiving social security payments, or buying property.
However, you will need it for all tax-related procedures, such as paying your income or property tax and accessing your fiscal information.
Possessing a TIN also allows you to file property tax return and all your taxes online through your personal account on impots.gouv.fr, removing the need for paper filing.
Can I use my TIN in other EU countries?
In short, no, your French TIN cannot be used in other EU countries. TINs differ on a country-to-country basis, and there is no universal TIN at EU level.
TIN specifications (structure, syntax, etc.) are set by each individual national authority. Some countries even apply different TIN structures depending on the category of individual (e.g. nationals and foreign residents).
What should I do if my TIN is lost or stolen?
If you have lost your French TIN, recovery is straightforward.
A lost TIN can be retrieved by:
- Heading to your personal account on impots.gouv.fr
- Clicking on “Où trouver votre numéro fiscal?” (Where can I find my tax number?) in the help section
- Then click on “Recevoir votre numéro fiscal par courriel” (Receive my tax number by email).
If your TIN has been stolen, that’s another matter entirely.
In the case of a stolen TIN, the first thing you should do is contact the tax office immediately to notify them, particularly if you have been the victim of a scam.
If it is just your TIN that has been stolen, there is no need to be overly concerned. While with your TIN someone may try to gain access to your personal tax account online to find your bank account information, they will be unable to do so with just your TIN, they will also need your password. While this may be the case, it is still best to keep your TIN safe and secure.
In the case that your TIN has been accessed, remain vigilant to never share your password. You should also regularly change the password to your tax account, using complex symbols to increase security.
What are the taxes for non-residents in France?
People in France who are not tax residents are only taxed on income from French sources. Unless otherwise provided for by a tax treaty, salaries paid to non-residents are subject to tax deducted at source.
Tax deducted at source – 2024 tax rates – 2023 income (mainland France)
| Applicable rate | Year | Quarter | Month |
|---|---|---|---|
| 0% on the portion of income under: | €16,820 | €4,205 | €1,402 |
| 12% on the portion of income between: | €16,820 to €48,790 | €4,205 to €12,198 | €1,402 to €4,066 |
| 20% on the portion of income greater than: | €48,790 | €12,198 | €4,066 |
If you have rental income as a non-resident, from French properties, you will be required to file a French income tax return (déclaration des revenus) on an annual basis to report any rental income, even if there is a loss.
Returns are due in April/May of the following year, and you will also have to report your income in your country of residence.
French rental income is subject to both French income tax and social charges, so you need to keep both in mind.
If you are non-resident, your rental income will be taxed at 20% for revenue up to a threshold of €28,797 (2024). Any rental income above this amount will be taxed at a rate of 30%. These rates apply to the net rental income after the deduction of eligible costs or the standard allowance.
What happens if you don’t declare tax in France?
If you do not declare tax in France there can be hefty penalties applied.
- If you haven’t filed your tax return on time, you will typically be sent a formal notice known as a ‘mise en demeure’. If you file your taxes between the deadline and receipt of this notice, you will be subject to pay an extra 10% on top of any tax owed.
- If you have received a ‘mise en demeure’, you will then have 30 days to submit your tax return and you will be subject to pay an extra 20% on top of any tax owed.
- If you have received a ‘mise en demeure’ but then take longer than 30 days to submit your tax return, you will be subject to pay an extra 40% on top of any tax owed.
Penalties also apply from 45 days after receiving your tax bill for late payment, non-payment, or partial payment:
- You will be obliged to pay an extra 10% on top of any tax owed.
- An additional 0.2% per month interest rate can be applied to any tax owed.
Finally, if the French tax authorities find out about any activity or income that has not been declared on your French tax return you will be hit with the highest penalty of all – an 80% surcharge.
How to reduce rental income tax in France?
Whether you rent out a furnished or unfurnished property in France, understanding which expenses are deductible can significantly reduce your taxable income.
For furnished lettings, eligible deductions include:
- Depreciation of the building, furniture, and purchase costs
- Operating expenses such as loan interest, utility bills
- Cleaning and repairs, property insurance, advertising, and professional fees
- Management costs like agency fees and facility charges
For unfurnished lettings, deductible costs include:
- Management and caretaker fees
- Provisional and balancing syndic charges
- Mortgage interest, bank charges, and insurance
- Maintenance and repairs
- Local property taxes
- A €20 flat notional deduction
- Professional fees, including accounting and filing support
By claiming the right deductions, and choosing the right tax regime, you can dramatically reduce your French property tax bill. Our expert team helps you identify and apply all eligible expenses for maximum tax efficiency.
Do you feel overwhelmed and stressed by the prospect of dealing with tax papers?
We are here to help you!
PTI Returns is part of Clunetech. We have more than 25 years of experience in international tax and we will keep you compliant with the French tax authorities.
At PTI Returns we can:
- Handle all documentation and filing
- Apply tax agreements and deductions on property tax services
- Communicate directly with French tax authorities
- Provide multilingual support