In 2024, French people must declare their income, between May and June depending on their department. The system is however reserved for taxpayers who, for the year 2023, have declared only income known to the administration.
Taxpayers who, on December 31 of the penultimate year, were domiciled outside France for tax purposes cannot benefit from it in 2024. The following are targeted: those whose income tax for the previous year has not been established and which the tax administration cannot correctly identify in view of the elements it holds.