The avis d'imposition: what it is and where to get it
What the French tax notice (avis d'impôt) is, what it shows, how it differs from the ASDIR, when it arrives and how to get a copy from the impots.gouv.fr online account.
The tax notice (avis d'impôt sur le revenu) is official confirmation of the income a person has declared, and government bodies, banks and private individuals such as landlords ask to see it. It is issued in the summer after the return is filed, including to people who owe no tax (avis de situation). Copies are available in the online account (espace Finances publiques) on impots.gouv.fr, under "Documents".
The notice at a glance
| Question | What the source says | Source |
|---|---|---|
| What it is for | Confirms the amount of income declared; requested by government bodies, banks and private individuals | service-public F99 |
| When it arrives | In the summer after the return, whether filed online or on paper | service-public F99 |
| If no tax is due | A notice is still issued (avis de situation) and can open access to certain social benefits | service-public F99 |
| Where to find a copy | Online account → "Documents" → year; the notice opens as a PDF | impots.gouv.fr |
| Older notices | The account holds every notice for returns filed online, going back to the 2015 notice for 2014 income | service-public F99 |
| ASDIR | A statement confirming the return has been filed, available immediately after filing online, but not a tax notice | service-public F99; impots.gouv.fr |
What the notice is used for
The notice (avis d'impôt) confirms how much income was declared. According to service-public, it is typically provided when requested by a government body, a bank or a private individual, such as a landlord letting a home. People who pay no income tax also receive one (avis d'impôt or avis de situation), and it can give access to certain social benefits.
Until a new notice is issued, the most recent one remains the one to provide. Service-public gives this example: until the 2026 notice for 2025 income arrives, the 2025 notice for 2024 income is the one used.
Anyone given a copy of a notice can check that it is genuine using the tax authorities' online verification service (service de vérification en ligne des avis).
What the notice shows
Service-public lists, among other items:
- declared income (revenus déclarés);
- the number of family quotient shares (nombre de parts de quotient familial);
- the reference tax income (revenu fiscal de référence);
- the date the tax becomes collectable (date de mise en recouvrement) and the payment deadline (date limite de paiement);
- the amount of tax (montant de l'impôt);
- the average rate (taux moyen) and the marginal rate (taux marginal), which is the rate applied to the top slice of income.
The average rate is not the same as the withholding rate (taux de prélèvement à la source, PAS). The PAS rate leaves out tax reductions and credits (réductions, crédits d'impôt) and some types of income, such as gains on the sale of securities or income taxed at a flat rate.
The ASDIR is not the notice
As soon as a return has been filed online, a filing statement (avis de situation déclarative à l'impôt sur le revenu, ASDIR) becomes available. Impots.gouv.fr says it can be used for administrative procedures, but service-public points out that it is not a tax notice. The notice itself follows in the summer.
How it is delivered and how to get a copy
- Paperless option (zéro papier) chosen, or no paper copy requested: the notice is posted to the online account and an email says it is there.
- Paper copy requested: the notice comes by post.
- Return filed on paper: the notice comes by post.
A notice that never arrived or has been lost can be retrieved from the online account. Impots.gouv.fr describes the steps: log in to the espace Finances publiques, open "Documents" and select the year. The notice opens as a PDF identical to the paper version and can be read, downloaded or printed. To stop receiving paper copies, the "zéro papier" option can be selected in the account, under "Mes options".
Someone else's notice
It is not possible to view another taxpayer's notice. However, the departmental (or regional) public finance directorate (direction départementale des finances publiques, DDFIP) can, on presentation of an identity document, give some details about taxpayers whose tax home is in the same département: surname and first initial, number of shares, revenu fiscal de référence and amount of tax. This information is given orally and must be kept confidential. Service-public warns that disclosing it can lead to criminal prosecution and an administrative fine equal to the amount of tax disclosed.
Who can confirm
Service-public lists the tax information line (service d'information des impôts) on 0809 401 401, Monday to Friday from 8:30 to 19:00, except public holidays, and the local tax office (service en charge des impôts).
About Fiscly
Landlords, banks and government offices all ask for the tax notice, yet to a newcomer it is an unfamiliar document full of lines that are hard to decode. We went through this ourselves and built Fiscly for ourselves and for others who have moved here.
A questionnaire in six languages that ends with a step-by-step guide to the declaration.
This material is for general information and does not replace individual advice.
Fiscly is an educational tool to help you understand the French tax system. It is not a substitute for professional tax advice. Tax situations are individual — always verify with impots.gouv.fr or a qualified accountant (expert-comptable) for your specific case.