Overview
- Residents of departments numbered 55 to 974 and 976 must file their 2025 income tax declaration online by Thursday 4 June 2026 at 23:59 to avoid being late.
- The tax administration applies graduated surcharges for late filing: 10% for initial late cases, 40% after 30 days following a notice, and 80% when undeclared hidden activity is found, plus interest at 0.20% of tax due per month of delay.
- Taxpayers can correct declarations freely up to the closing date and avoid penalties, but corrections made after the deadline will be treated as late and the online correction service will not reopen until early August.
- Refunds for taxpayers owed money will be paid by bank transfer at the end of July or start of August and by mailed cheque if bank details are missing, while balances of €300 or less are debited on 25 September and larger balances are split into four debits on 25 Sep, 26 Oct, 25 Nov and 28 Dec.
- Bercy can grant case-by-case payment extensions or full or partial remissions for financial hardship, and this year's income tax haul is reported to exceed €100 billion with liability concentrated among a minority of households.