Démarches administratives : Impôt sur le revenu - Première déclaration de revenus

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Guide des droits et des démarches administratives

Particuliers

Professionnels

Associations

Accueil particuliers Argent - Impôts - Consommation Impôt sur le revenu : déclaration et revenus à déclarer Impôt sur le revenu - Première déclaration de revenus

Impôt sur le revenu - Première déclaration de revenus
Fiche pratique

Vous avez 18 ans et vous n'êtes pas rattaché au foyer fiscal de vos parents ? Vous devez remplir une déclaration de revenus sous certaines conditions. Nous vous indiquons les informations à connaître.

Qui est concerné par la première déclaration de revenus ?

Votre situation dépend de votre âge au 1^er janvier 2025 :

Vous êtes né(e) en 2007

Vous avez les choix suivants :

Déclarer personnellement vos revenus perçus (ou votre absence de revenus) entre le jour de vos 18 ans et le 31 décembre
Vous rattacher au foyer fiscal de vos parents pour l'année de vos 18 ans.

Si vos parents sont séparés, vous pouvez vous rattacher à un seul d’entre eux. C’est celui qui vous compte à charge au 1^er janvier de l’année de vos 18 ans.

Vous êtes né(e) en 2004, 2005 ou 2006

Vous avez les choix suivants :

Remplir personnellement une déclaration de revenus
Demander à être rattaché au foyer fiscal de vos parents.

Vous pouvez vous rattacher à l'un des foyers fiscaux suivants :

Celui de vos parents
Celui de l'un de vos parents s'ils sont imposés séparément
Celui de vos parents ou de vos beaux-parents (ou de l'un d'eux s'ils sont imposés séparément) si vous êtes marié ou pacsé.

Vous êtes né(e) en 2000, 2001, 2002 ou 2004

Vos choix dépendent de votre situation :

Vous poursuivez des études

Vous avez les choix suivants :

Remplir personnellement une déclaration de revenus
Demander à être rattaché au foyer fiscal de vos parents à condition de justifier que vous poursuivez vos études.

Vous pouvez vous rattacher à l'un des foyers fiscaux suivants :

Celui de vos parents
Celui de l'un de vos parents, s'ils sont imposés séparément
Celui de vos parents ou de vos beaux-parents (ou de l'un d'eux s'ils sont imposés séparément), si vous êtes marié ou pacsé.

Vous ne poursuivez pas d'études

Vous devez obligatoirement souscrire votre propre déclaration de revenus.

Si vous n'êtes pas imposable, vous devez tout de même effectuer une déclaration pour recevoir un avis de non-imposition.

Ce document permet d'effectuer certaines démarches et de demander certains avantages (par exemple, attribution d'un logement social).

Vous êtes né(e) en 1999 (ou avant)

À partir de 25 ans, vous devez obligatoirement souscrire votre propre déclaration de revenus.

Si vous n'êtes pas imposable, vous devez tout de même effectuer une déclaration pour recevoir un avis de non-imposition.

Ce document permet d'effectuer certaines démarches et de demander certains avantages (par exemple, bourse sur critères sociaux).

Comment faire sa première déclaration de revenus ?

Vous recevez un courrier des impôts

Vous recevez un courrier en avril si vous remplissez les conditions suivantes :

Vous avez 20 ans et plus
Vous étiez rattaché au foyer fiscal de vos parents l'année passée.

Vous devez créer votre espace Finances publiques en ligne avec le numéro fiscal et le numéro d'accès fournis.

Impôts : accéder à votre espace Finances publiques

Choisissez un mot de passe.

Ajoutez un revenu fiscal de référence égal à 0.

Vous ne recevez pas de courrier des impôts

Pour que vous puissiez créer votre espace Finances publiques, une vérification de votre identité est nécessaire.

Vous devez vous adresser à votre service des impôts.

Service des impôts des particuliers du centre des finances publiques du Vigan

Vous pouvez le faire par l’un des moyens suivants :

Directement au guichet
Courrier postal.

Vous devez communiquer les éléments suivants :

Votre état civil (nom, prénoms, date et lieu de naissance)
Une adresse postale
Copie d'une pièce d'identité.

Après vérification, vous recevrez un mail vous indiquant que vous pouvez créer votre espace Finances publiques, en renseignant votre numéro fiscal et votre date de naissance.

Impôts : accéder à votre espace Finances publiques

Vous devrez indiquer votre adresse mail et un mot de passe que vous aurez choisi.

Si vous ne pouvez pas déclarer vos revenus en ligne, vous devez déposer une déclaration de revenus papier.

Déclaration 2026 des revenus 2025 (papier) CERFA 10330

Quand faut-il transmettre la déclaration de revenus ?

La déclaration des revenus par internet est obligatoire si votre résidence principale est équipée d'un accès à internet et que vous êtes en mesure de faire votre déclaration en ligne.

La déclaration en ligne des revenus de 2025 débute le 9 avril 2026.

La date limite varie selon que vous effectuez votre déclaration en ligne ou sur formulaire papier.

Vous pouvez utiliser le simulateur suivant pour connaître la date qui vous concerne :

Accéder au service "Impôt sur le revenu - Première déclaration de revenus"

Direction de l'information légale et administrative (Dila) - Premier ministre

Date limite pour faire votre déclaration de revenus en ligne
Département	Date limite de déclaration
01 au 19	Jeudi 21 mai 2026 à 23h59
20 au 54 (y compris le 2A et le 2B)	Jeudi 28 mai 2026 à 23h59
55 au 974/976	Jeudi 4 juin 2026 à 23h59
Non-résidents	Jeudi 21 mai 2026 à 23h59

Site internet : https://cfspart.impots.gouv.fr/LoginMDP

Ministère chargé des finances

Si vous devez faire une déclaration papier

La déclaration de revenus doit être déposée avant le mardi 19 mai 2026 à 23h59, y compris pour les résidents français à l'étranger.

Comment obtenir de l'aide pour remplir sa première déclaration de revenus ?

En cas de difficulté, selon votre besoin, vous pouvez utiliser l'un des dispositifs d'aide suivants :

Site des impôts

Pour poser votre question à un agent de l'administration fiscale, vous pouvez passer par la messagerie sécurisée en vous connectant à votre espace Finances publiques :