Overview
- The online portal opens Thursday, with deadlines by department on May 21, May 28, or June 4, and paper returns due May 19.
- Married or PACSed couples now default to an individualized withholding rate, so each partner’s payslip reflects their own income unless they opt to keep a single household rate.
- Key rates shift this year, with the income‑tax scale indexed by 0.9% for 2025 income and the flat tax on capital income set at 31.4%.
- Claimants of the home‑services tax credit must name the provider or employee in a new field, and filers access their account with two‑factor login and can use the DGFiP simulator to estimate bills.
- Bercy reported a record €17.1 billion in audit claims for 2025, much of it steered by AI tools, while €11.4 billion was actually collected in what officials frame as tougher enforcement.