France Tax Filing Procedures Guide
the French tax filing system. The guide covers: the online filing (déclaration en ligne) — the income tax return must be filed online (the "déclaration des revenus" on impots.gouv.fr) for all taxpayers who have internet access; the paper return is only available for taxpayers who cannot reasonably access the internet; the deadlines for online filing depend on the taxpayer's department (département): (a) departments 01 to 19: approximately 25 May, (b) departments 20 to 49: approximately 1 June, (c) departments 50 to 974/976: approximately 8 June; the paper return deadline is approximately 20 May; the automatic declaration (déclaration automatique) — since 2020, the tax authorities pre-fill the tax return based on information provided by employers (the "déclaration sociale nominative" — DSN), banks, and other institutions; the taxpayer must verify the pre-filled information and make corrections if necessary; if the pre-filled information is correct, no action is required (the "déclaration automatique" is validated automatically); the prélèvement à la source (the withholding tax) — since 2019, the income tax is withheld at source from salaries, pensions, and other income; the employer withholds the tax directly from the employee's gross salary and pays it to the DGFiP (Direction Générale des Finances Publiques); the withholding rate is based on the taxpayer's previous year's income (the "taux de prélèvement"); the taxpayer can choose between: (a) the standard rate (taux non personnalisé — based on the household's income), (b) the individualised rate (taux individualisé — each spouse has a separate rate based on their own income), (c) the neutral rate (taux neutre — the rate applied by default for new taxpayers, based on a single person's rate); the withholding rate is updated in September each year based on the latest tax return; the payment schedule — the income tax is paid via the monthly withholding (the "prélèvement mensuel" — 12 monthly instalments) or the quarterly withholding (the "prélèvement trimestriel" — 4 instalments in February, May, August, November); the self-employed and professionals pay their tax via the "acomptes" (quarterly instalments) or the "paiement en ligne" (monthly or quarterly); the balance payment (the "solde") is due in September after the tax return is filed; the TVA return (CA3 and CA12) — the TVA return is filed monthly (CA3) or quarterly (CA3 quarterly) for most businesses, or annually (CA12) for small businesses under the "régime simplifié d'imposition" (RSI); the TVA must be paid by the 19th of the following month; the corporate tax return (liasse fiscale) — the annual corporate tax return must be filed within 3 months of the end of the fiscal year; for companies with a 31 December year-end, the deadline is 31 March (or 30 April for electronic filing); the quarterly corporate tax instalments (acomptes) are due on 15 March, 15 June, 15 September, and 15 December; the balance (solde) is due on 15 April of the following year.
The prélèvement à la source has simplified the payment of income tax, but the filing remains an annual obligation. All amounts in Euros (EUR). For related reading, see our Personal Tax Guide → and Corporate Tax Guide →.
Prélèvement à la Source (Withholding Tax)
- How it works: The employer withholds the income tax directly from the employee's salary. The employer calculates the tax using the taux de prélèvement communicated by the DGFiP. The rate is based on the taxpayer's tax return from 2 years prior (e.g., the 2026 rate is based on the 2024 income). The employer pays the withheld amount to the DGFiP via the DSN (Déclaration Sociale Nominative) — the monthly social declaration.
- Adjusting the rate: The taxpayer can adjust the withholding rate at any time via impots.gouv.fr. Reasons to adjust: (a) income decreased significantly (the taxpayer can request a lower rate to avoid overpayment), (b) income increased (the taxpayer can increase the rate voluntarily), (c) the taxpayer prefers separate rates for each spouse (the "taux individualisé"). The rate is updated in September each year after the tax return is processed.
Filing Deadlines
- Personal income tax: The online filing deadline depends on the département number: (a) departments 01–19: late May, (b) departments 20–49: early June, (c) departments 50–974/976: mid June. The paper return deadline is mid May for all departments. The prélèvement à la source continues throughout the year.
- Corporate tax: The annual corporate tax return (liasse fiscale 2065) must be filed within 3 months of the end of the fiscal year. Companies with a 31 December year-end must file by 31 March (paper) or 30 April (electronic). Instalments: 15 March, 15 June, 15 September, 15 December. Balance: 15 April of the following year.
For the TVA return obligations and the RSI regime, see our VAT Guide →. For the corporate tax instalment schedule, see our Corporate Tax Guide →.