What is the French tax number?
Your numéro fiscal (also called SPI — référence de votre dossier fiscal) is a 13-digit number that uniquely identifies you in the French tax system. It appears on all correspondence from the tax authority (Direction Générale des Finances Publiques, DGFiP), including your tax return and assessment notices. Without it, you cannot access your personal tax account at impots.gouv.fr.
Who needs one?
Anyone who is tax resident in France — meaning anyone who spends more than 183 days per year in France, or whose main home or economic interests are in France. Even if your income is zero, if you reside legally in France, you are likely tax resident and should have a tax number.
Don't confuse it with your social security number
Many people confuse the numéro fiscal (SPI, 13 digits, starts with 0) with the numéro de sécurité sociale (NIR, 15 digits, starts with 1 or 2). They are completely different, managed by different administrations (DGFiP vs CPAM/URSSAF). Make sure you use the right one for each administration.
How to get your tax number: the standard way
The most direct method is to file your first income tax return on a paper form (cerfa 2042), even if your income is zero. Submit it to the Service des Impôts des Particuliers (SIP) responsible for your home address. Your tax number will appear on the first notice you receive. This process takes 4 to 6 weeks.
How to get it urgently
If you need a tax number quickly — to open a bank account, sign a lease, or apply for benefits — contact your local SIP by phone or in person. Explain your situation and the reason for urgency. Some SIPs will issue a provisional tax number on the spot if you bring your passport, residence permit, and proof of address in France.
💡 Your SIP's address is searchable at impots.gouv.fr by entering your postal code.
Your tax obligations as a foreign resident
If you are tax resident in France, you must declare your worldwide income — not just your French income. France has signed double taxation treaties with around 100 countries, which generally ensure each type of income is taxed in only one country. If you're earning in two countries, consult a tax adviser to understand your obligations.
What you can do with your tax number
- Access your personal account at impots.gouv.fr
- File your annual income tax return (online or on paper)
- Pre-filled tax returns (déclaration préremplie) once you've filed for one year
- Request a tax residency certificate (attestation de résidence fiscale) for use with other countries
- Respond to CAF, CPAM, and other social bodies that require it