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France Opens 2026 Income‑Tax Filing With Staggered Deadlines and New Rules

The campaign introduces individualized withholding for couples, a change that alters paychecks without raising total tax.

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.