What Is a French Tax Number and Why Do Foreign Students Need One?
The French tax number — known as the numéro fiscal or numéro SPI (Simplification des Procédures d'Imposition) — is a 13-digit identifier assigned by the General Directorate of Public Finance (DGFIP). As a foreign student in France, you need it to:
- Create your account on impots.gouv.fr and file a tax return
- Obtain a non-taxation certificate (requested by the CAF, some banks, and sometimes the prefecture)
- Apply for social assistance (CROUS emergency funds, regional aid)
- Complete certain bank account opening forms or insurance applications
- Include in your residence permit renewal file in some cases
Contrary to what many students assume, you do not need income to obtain a tax number. Any resident in France can have one, regardless of their financial situation.
Tax Residency: The 183-Day Rule Explained
Tax residency determines the country in which you must declare your income. In France, Article 4B of the General Tax Code (CGI) sets the criteria. You are treated as a French tax resident if any one of the following applies:
- Main home or habitual place of residence: your family home or primary dwelling is in France
- Length of stay: you are present in France for more than 183 days during the calendar year
- Main professional activity: your primary employment is carried out in France
- Center of economic interests: your principal income or investments are based in France
For the vast majority of foreign students in France, the relevant criterion is the duration of stay. A standard academic year (September to June — roughly 10 months) comfortably exceeds the 183-day threshold.
What this means in practice: if you reside in France for more than 183 days, you are a French tax resident and must declare all your worldwide income. Note that regular family bank transfers are not taxable income in themselves, but foreign scholarships and work income earned abroad may be taxable depending on bilateral tax treaties.
Non-Tax-Resident Status: When It Applies to You
If you are in France for a semester (less than 183 days) or on a short Erasmus exchange, you may qualify as a non-tax-resident. In that case:
- Only your French-source income is taxable in France (paid internship, student job, etc.)
- You are not required to declare income received in your home country
- You can still obtain a tax number for your French administrative procedures
- A bilateral tax treaty between France and your country may provide specific provisions (income exemptions, reduced tax rates)
France has signed tax treaties with more than 120 countries. To check whether a treaty exists with your country and what it covers, visit the DGFIP website: https://www.impots.gouv.fr/conventions-fiscales-et-echange-de-renseignements.
Step-by-Step: Getting Your Tax Number Online
Here is the detailed process to create your tax account and obtain your number:
1. Access the impots.gouv.fr portal
Go to https://www.impots.gouv.fr and click on 'Votre espace particulier' (Your personal account) in the top right corner.
2. Create your account for the first time
Click 'Créer mon espace particulier'. Select 'Je n'ai jamais déclaré en France' (first-time declarant / new arrival). Fill in your civil status details: surname, given name, date and place of birth, nationality.
3. Enter your French address
Your current French address is required. If you live in a CROUS student residence, use the full residence address. If you are in private accommodation, use your personal address.
4. Your tax number is automatically assigned
Once your account is created, your 13-digit SPI number appears in your personal space under 'Mes informations' (My information). It also appears on the first tax document mailed to you.
5. Generate your non-taxation certificate if needed
From your account, go to 'Documents' → 'Attestations' → 'Attestation de non-imposition'. This document is downloadable as a DGFIP-timestamped PDF and is immediately valid for your administrative procedures.
When Do You Need to File a Tax Return?
The French income tax filing season runs each year from April to June for the prior year's income. Deadlines vary by department of residence.
You must declare if you received in France:
- Wages (student job, paid internship lasting more than 2 months)
- Doctoral contract remuneration or ATER position
- Unemployment benefits (Pôle Emploi / France Travail)
- Pensions or annuities of French origin
You are generally not taxable on:
- Need-based grants (CROUS BPCS)
- French government scholarships (Eiffel, government scholarships)
- Family bank transfers (pocket money from parents)
- Expense reimbursements (transport, meal allowances during internship)
If your taxable income falls below the non-taxation threshold (approximately €17,000 for a single person without dependents in 2026), you will owe no tax but should still file a return to receive a zero-tax assessment notice or a non-taxation certificate.
Online vs. Postal Process
Creating your tax account online is free and immediate. The paper process (sending a letter to your local tax office) takes 3 to 6 weeks by comparison. The online route is strongly recommended for practical reasons.
If you encounter difficulties creating your account online — particularly if your name contains special characters or accents not recognized by the system — contact your local tax office (Centre des Finances Publiques) directly via the contact form on impots.gouv.fr.