Déclaration de Revenus (Income Tax Return)
Annual French income tax declaration, staggered by département number. Paper filing closes mid-May; online deadlines vary by département.
Filing deadline
May 20 – June 5, 2026 (staggered by département)
- Country
- France
- Tax year
- 2025
- Official
- Tax authority
What is this deadline?
Every French tax resident files an annual declaration — historically a paper form, now mostly online. Deadlines stagger from roughly May 20 to June 5, grouped by département number.
Who needs to file?
- Every French tax household with income
- Auto-entrepreneurs / micro-entreprises (separately declared via URSSAF)
- Real estate owners (separate Foncière declaration)
Key dates
- Paper filing: around May 20, 2026
- Online Départements 1-19: ~May 25, 2026
- Online Départements 20-54: ~June 1, 2026
- Online Départements 55+ and DOM: ~June 5, 2026
How to file
- impots.gouv.fr personal space
What people miss
- Micro-entreprise regime taxes gross revenue with a flat abatement (50% BNC, 71% BIC sales, 34% BIC services)
- Régime réel taxes actual net profit — sometimes better for high-expense businesses
- Versement libératoire option — flat-rate income tax paid with URSSAF quarterly; available only under certain thresholds
- Foncière / real estate income declared separately from employment / business
- CFE (Cotisation Foncière des Entreprises) has its own deadline (December 15)
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.
Use this skill whenever asked about French social contributions (cotisations sociales URSSAF) for self-employed individuals (travailleurs independants), including professions liberales and BNC taxpayers. Trigger on phrases like "cotisations URSSAF", "charges sociales independant", "CSG CRDS freelance France", "CIPAV retraite", "ACRE reduction", "social contributions France", "cotisations minimales", "prelevement URSSAF", "cotisations trimestrielles", or any question about French self-employed social security. Also trigger when classifying bank statement transactions showing URSSAF prelevements, CIPAV debits, or cotisations trimestrielles. ALWAYS read this skill before touching any French social contribution work.
Use this skill whenever asked to prepare, review, or classify transactions for a French VAT return (déclaration de TVA CA3) for a self-employed individual or small business under the régime réel normal in France. Trigger on phrases like "prepare CA3", "French VAT return", "TVA", "déclaration de TVA", "classify these transactions for French VAT", or any request involving France VAT filing. This skill covers France only, régime réel normal (monthly CA3) and régime réel simplifié (annual CA12 with two advance payments). Micro-entreprise (franchise en base de TVA), partial exemption, and margin schemes are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any French VAT work.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.