Starting from 2018, the income tax is directly deduced from your salary. Usually the percentage depends on how much you think you will earn this year. But often the percentage is arbitrary set by the human resources office and the money paid are corrected by the tax office in the beginning of the next fiscal year. Although, the taxes are deducted from the salary, you still have to fill the declaration form.
If you don’t have your tax payer number (which is the case if you just arrived in France) you can do the first declaration sending paper documents by post or ask for the taxpayer number a bit in advance of the declaration period and do everything online.
For this you have to go : https://www.impots.gouv.fr/contacts?778 – and fill the form (“access formulaire”) and send the necessary documents (the usual pack : passport, rental contract, payslips, RIB, ). Within a week, the service assigns you the taxpayers number.
Website : https://www.impots.gouv.fr/accueil
The documents you will need to send are (please check to know if something has changed) :
1. Cerfa 2042 (Déclaration des revenues) : https://www.impots.gouv.fr/formulaire/2042/declaration-des-revenus
2. Payslips
3. Housing contract
4. RIB
5. Your ID
6. Residence permit (in case you need one)
7. In case you have bank accounts outside France you will need to fill up the document Cerfa 3916 for each bank account you have. 3916 DÉCLARATION PAR UN RÉSIDENT D’UN COMPTE OUVERT DÉTENU, UTILISÉ OU CLOS À L’ÉTRANGER : https://www.impots.gouv.fr/formulaire/3916/declaration-par-un-resident-dun-compte-letranger-ou-dun-contrat-de-capitalisation-o
You can send these documents by La Poste or take them directly to a « Centre des Finances publiques ». There are several centers in Marseille, but you must go to the one assigned to the district where you live.
We attach an usufull document to know how to fill up the document Cerfa 2042.