In brief: you must declare your taxable income according to the general income tax rules. The available sources do not make it possible to confirm its tax category or indicate the form or box to use for income from YouTube, Twitch, TikTok or Instagram.
You must declare your taxable income
Article 170 of the French General Tax Code provides that any person liable for income tax must submit to the authorities a detailed declaration of their income and profits, as well as the other information necessary to calculate the tax.
If you are not liable for tax on all your income or profits, the declaration concerns those subject to income tax. However, the available sources do not specify how to apply this rule to income from a particular platform.
Official information available on this income
The official page dedicated to income declarations lists questions about income from the collaborative economy and income from a micro-entrepreneur activity. The available extract only presents these headings and does not provide the procedure or the tax category to use for your creator income.
You therefore cannot infer the regime applicable to your situation, or the form or box to select, from this information alone. The platform used is not, by itself, sufficient to determine the tax treatment of your income.
Filing online
To file your declaration online, log in to your « Finances publiques » account using your tax number and password. If you do not yet have a password, the procedure requires you to enter your tax number, your online access number and your reference taxable income.
After authentication, select the « Déclarer mes revenus » service. The declaration is pre-filled with the information known to the authorities. Check your family situation, address and the pre-filled amounts, then complete the other income and information necessary to calculate the tax.
The available sources do not specify whether income paid by YouTube, Twitch, TikTok or Instagram is automatically included in the pre-filled declaration. You must sign the online declaration for it to be taken into account.
After submission
After submitting online, you immediately receive a confirmation email. An acknowledgement of receipt is also available in your « Finances publiques » account.
The online declaration can be corrected after it has been signed. The available sources do not specify the particular correction procedures applicable to income from these platforms.