Taxes in France for Ukrainians: Income Declaration and Document Translation

April hits, you open your mailbox - and there’s a letter from Direction Générale des Finances Publiques asking you to file a déclaration de revenus. You stare at the form and don’t understand a single word. Where do you put ADA? Do you need to declare money your mom sends from Ukraine? And your French salary - they already took tax out of that, right? If this sounds familiar, this article is for you. We’ll walk through step by step how Ukrainians file their income tax in France, which documents from Ukraine need translation, and how to avoid getting taxed twice on the same income.

Who needs to file a tax declaration¶

Short answer - if you’ve been living in France for more than 183 days a year, you’re automatically a French tax resident. This applies to all Ukrainians with temporary protection (APS), carte de séjour, or any other residence permit.

As a French tax resident, you declare all your income - both French and foreign. So if you’re earning a salary in France and also have income from Ukraine (renting out an apartment, freelancing, dividends) - all of it goes into the declaration.

The declaration is filed not by an individual but by a foyer fiscal - a tax household. Married couples file one joint declaration that includes income from both spouses and children under 18 (or under 25 if they’re students and you opt for it).

Even if your income is zero - file anyway. Because after processing your declaration, you’ll receive an avis d’imposition (or avis de non-imposition) - a document you’ll need for pretty much everything in France. More on that below.

What’s taxable and what’s not¶

This is question number one among Ukrainians. Let’s break it down.

Not taxable (don’t include in your declaration)¶

• ADA (Allocation pour Demandeur d’Asile) - the allowance for temporary protection beneficiaries, it’s not taxable income
• APL (housing rent assistance from CAF) - not taxable
• Allocations familiales (family child benefits) - not taxable
• RSA (Revenu de Solidarité Active) - not taxable
• Prime d’activité - not taxable

One Ukrainian woman asked on a forum: “I only receive ADA and APL, I don’t have a job - do I even need to file?” The answer is yes, file. You’ll put zero in the income field and get an avis de non-imposition, which you’ll need later for CAF, social housing, legal aid (aide juridictionnelle).

Taxable (must include)¶

• Salary from a French contract (CDI, CDD, intérim) - but tax is already partially deducted monthly through prélèvement à la source (withholding tax), so in the declaration you’re just confirming the amounts
• Freelance income or micro-entreprise revenue
• Rental income from property (including in Ukraine)
• Pension (French or Ukrainian)
• Dividends, bank interest - both French and Ukrainian
• Unemployment benefits (allocations chômage) - yes, these are taxable

2026 tax campaign calendar¶

The 2026 declaration covers income earned in 2025. Key dates:

If it’s your first declaration in France - you file on paper only. The online portal at impots.gouv.fr becomes available the following year, once they assign you a numéro fiscal (tax ID number).

First declaration: step-by-step guide¶

If you’re filing income tax in France for the first time, the process is slightly different from what regulars do.

Step 1: Get the form¶

Download the Cerfa n°2042 form from impots.gouv.fr or pick one up at your nearest centre des finances publiques (Service des Impôts des Particuliers - SIP). If you have foreign income, you’ll also need form n°2047 (déclaration des revenus encaissés à l’étranger).

Step 2: Fill it out¶

On the first page of form 2042, tick the box next to “Vous déposez une déclaration pour la première fois” (you’re filing a declaration for the first time). You don’t need a numéro fiscal at this stage - they’ll assign one after processing your first return.

What to include: - Full name (as it appears on your titre de séjour) - Date and place of birth - French address - Marital status - Number of dependent children - All taxable income for 2025

Step 3: Fill out form 2047 (if you have Ukrainian income)¶

If you received income in Ukraine (rent, freelance work, pension, dividends), fill out form 2047. Enter amounts in euros using the exchange rate on the date you received the income. These amounts then get transferred to the corresponding sections of the main form 2042.

Step 4: Attach documents¶

With your paper declaration, include: - Copy of your ID (passport or titre de séjour) - Proof of address (quittance de loyer, utility bill, etc.) - RIB (bank account details) - for any tax refund or for prélèvement - Income certificates from Ukraine with sworn translation (if filing form 2047)

Step 5: Submit¶

Drop it off in person at your local SIP, send it by registered mail, or submit through France Services. Paper deadline is May 19, 2026.

After processing (usually 2-3 months), you’ll receive your avis d’imposition with your numéro fiscal. From the following year, you can file online.

Which Ukrainian documents need translation¶

Here’s where things get interesting for anyone with Ukrainian income.

When translation is mandatory¶

The French tax authority (Direction Générale des Finances Publiques) may request proof of income earned abroad. They won’t accept documents in Ukrainian or Russian - you need a sworn translation (traduction assermentée) into French.

Documents you might need:

How much does sworn translation cost¶

Sworn translator prices in France depend on the language pair, document complexity, and urgency:

A sworn translator (traducteur assermenté) is a translator who has taken an oath before the Court of Appeal (Cour d’appel) and has the right to certify translations with their stamp and signature. Their translation has legal force in France without any additional notarization.

You can find a sworn translator from Ukrainian through the registry on your regional Court of Appeal’s website or via annuaire-traducteur-assermente.fr. ChatsControl is another option if you need a quick translation before submitting to a sworn translator or for your own understanding.

Double taxation: the France-Ukraine convention¶

France and Ukraine have a Convention for the Avoidance of Double Taxation, signed January 31, 1997 (effective November 1, 1999). This means you won’t be taxed twice on the same income.

How it works in practice:

• Salary is taxed in the country where you actually work. If you work in France, you pay only French taxes - even if your contract is with a Ukrainian company
• Rental property income is taxed in the country where the property is located. If you rent out an apartment in Ukraine, you pay tax in Ukraine. But you still declare the income in France (on form 2047), and France gives you a tax credit for the amount paid in Ukraine
• Pension is generally taxed in the paying country. Ukrainian pension - in Ukraine
• Dividends may be taxed in both countries, but with a capped rate in the source country (usually 5-15%)

One person shared on a forum: “I was renting out my apartment in Kyiv, paying tax in Ukraine. In France, I put that amount on form 2047 and they gave me a credit - basically didn’t pay double. But I had to get a sworn translation of my STS certificate showing the tax was actually paid.”

To prove you paid taxes in Ukraine, you’ll need a certificate from the STS (State Tax Service) about taxes paid - and yes, that needs sworn translation too.

Avis d’imposition and avis de non-imposition¶

After processing your declaration, the tax office sends you an avis d’imposition (tax assessment notice) or avis de non-imposition (non-taxation notice, if your income is below the tax threshold).

This document is one of the most important in France. Without it, you can’t:

• Apply for social housing (HLM)
• Get legal aid (aide juridictionnelle)
• Confirm income for CAF (benefit recalculation)
• Open accounts at certain banks
• Apply for credit or installment plans
• Renew or change your titre de séjour type

If you don’t work and only receive ADA and APL - your taxable income is zero, and you’ll get an avis de non-imposition. That’s not a bad thing - it actually opens up access to many benefits and assistance programs.

The avis arrives at the end of July. Keep it safe - in France, they ask for it constantly.

Prélèvement à la source: if you work in France¶

Since 2019, France has used prélèvement à la source (withholding tax) - similar to how employers in Ukraine deduct income tax from your salary. Your French employer deducts tax from your paycheck every month and sends it to the treasury.

For Ukrainians there’s a catch: when you first start working and don’t yet have a numéro fiscal, your employer applies the taux neutre (neutral rate). It’s usually higher than your actual rate because it doesn’t account for your family situation. After your first declaration and receiving your avis d’imposition, they’ll recalculate and apply the correct rate.

Progressive income tax rates in France 2026 (on 2025 income):

The parts system accounts for family size: single person = 1 part, couple = 2 parts, each child adds 0.5 part (third and subsequent children add 1 part each). More parts means less tax per unit of income.

FAQ¶

Do Ukrainians with temporary protection need to file a tax declaration in France?¶

Yes. If you’ve lived in France for more than 183 days, you’re a tax resident and must file. Even with zero income - file to get your avis de non-imposition, which you’ll need for CAF, social housing, and other benefits.

Are ADA and APL taxable in France?¶

No. ADA (temporary protection allowance), APL (housing assistance), allocations familiales, and RSA are not taxable income. You don’t need to include them in your declaration.

How do I avoid double taxation on Ukrainian income?¶

France and Ukraine have a Double Taxation Convention (1997). Fill out form 2047 and declare your Ukrainian income. For most income types, France provides a tax credit for taxes paid in Ukraine. Get certificates from the STS about taxes paid and have them sworn-translated.

How much does it cost to translate Ukrainian tax documents for the French tax authority?¶

Sworn translation of a single certificate costs between 30 and 60 euros depending on volume and complexity. A multi-page tax declaration or bank statement runs 40-60 euros per page.

When is the tax declaration deadline in France for 2026?¶

Paper declaration deadline is May 19, 2026. Online deadline depends on your department: May 21 (01-19), May 28 (20-54), or June 4 (55-976). If it’s your first declaration, paper only - online becomes available the following year.