French Income Tax (IR): Key Deadlines for 2025
The French income tax, or Impôt sur le Revenu (IR), is a key component of the French tax system. For taxpayers in France, it is important to be aware of the various deadlines for filing and paying their tax return. Below is an overview of the main deadlines for 2025.
1. General Obligations
In France, income tax is progressive and is levied on the worldwide income of residents and on French-source income for non-residents. The tax return must be filed annually, with deadlines varying depending on the method of filing and the taxpayer's place of residence.
2. Tax Return Filing Deadlines
For 2025, the following deadlines apply:
- Paper return: Must be submitted no later than 20 May 2025. This option is only available to taxpayers without internet access or who have been granted an exemption.
- Online return: Deadlines vary depending on the taxpayer's department of residence:
- Departments 01 to 19: Deadline is 22 May 2025
- Departments 20 to 54: Deadline is 28 May 2025
- Departments 55 and above: Deadline is 5 June 2025
- Non-residents: Deadline is 22 May 2025
- Departments 01 to 19: Deadline is 22 May 2025
3. Payment of the Tax
In France, income tax is generally collected through a system of monthly or quarterly withholding. For taxpayers who need to make additional payments, the following deadlines are important:
- Small amounts (under €300): must be paid by 26 September 2025
- Larger amounts: paid in 4 instalments on the following dates:
26 September / 25 October / 25 November / 27 December 2025 - Automatic adjustment of the withholding rate: Starting in September, the monthly withholding rate is adjusted based on the submitted tax return.
4. Consequences of Late Filing
Failure to submit the tax return on time may result in penalties:
- 10% surcharge for late filing without prior notice.
Late payment interest of 0.20% per month may also be applied.
Conclusion
It is essential for taxpayers to keep track of the relevant deadlines for the French income tax (IR) in order to avoid fines and interest charges. By filing on time and making the correct payments, taxpayers can prevent unnecessary complications.
Do you have questions about your specific situation? Contact the RFN experts for more information. Don’t wait until the last minute!