Maître Hector CASTRO MONTESINOS

Avocat au barreau de Paris

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit commercial, des affaires et de la concurrence, Droit des sociétés, Droit international et de l'Union européenne, Droit des étrangers et de la nationalité

Barreau : Paris

Adresse : 17 RUE ALFRED ROLL 75017 PARIS

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Publié le 04/05/2026

Déclaration des revenus 2025 des Français non-résidents en France.

Evènement/Actualité institutionnelle

Par Me Hector CASTRO MONTESINOS

Déclaration des revenus 2025 des Français non-résidents en France.

La déclaration des revenus 2025 est ouverte depuis le 9 avril 2026 et constitue une échéance importante pour les Français établis hors de France. Ces derniers disposent d’un délai fixé au 21 mai 2026 à 23h59, heure de Paris, pour remplir leurs obligations fiscales en ligne.

Les personnes fiscalement domiciliées hors de France ne sont imposables en France que sur leurs revenus de source française. Il peut s’agir notamment de revenus immobiliers, de salaires liés à une activité exercée en France ou encore de certains revenus financiers.

Les non-résidents sont soumis au barème progressif de l’impôt sur le revenu, avec l’application d’un taux minimum. Celui-ci est fixé à 20 % pour la fraction du revenu net imposable jusqu’à 30 000 euros, et à 30 % au-delà de ce seuil.

Toutefois, une option alternative peut s’avérer plus avantageuse : le taux moyen d’imposition. Ce taux est calculé en tenant compte de l’ensemble des revenus mondiaux du contribuable, mais il s’applique uniquement aux revenus imposables en France.

Cette option permet, dans certains cas, de bénéficier d’un taux inférieur au taux minimum. L’administration fiscale applique toujours le taux le plus favorable au contribuable, sous réserve que l’option pour le taux moyen soit demandée.

Pour en bénéficier, il est nécessaire de déclarer l’ensemble de ses revenus, y compris ceux perçus à l’étranger, et de pouvoir fournir les justificatifs requis.

Par ailleurs, les conventions fiscales internationales permettent d’éviter les situations de double imposition et précisent les règles applicables selon les pays.

Pour le Mexique: https://bofip.impots.gouv.fr/bofip/429-PGP.html/identifiant%3DBOI-INT-CVB-MEX-20120912

Il est recommandé d’anticiper sa déclaration afin d’éviter tout retard pouvant entraîner des pénalités.

La fiscalité des non-résidents nécessite une attention particulière afin de respecter ses obligations tout en optimisant sa situation.

Nous vous invitons à nous contacter à hector.castro@francemexicoconsulting.com si vous avez besoin d’informations complémentaires ou d’un accompagnement personnalisé dans vos démarches.