French tax return deadlines: how the campaign dates work
How French income tax deadlines work: a yearly filing campaign starting in April, online or paper filing, where each year's dates are published, and what happens after a missed deadline.
Income tax returns (déclaration de revenus) are filed once a year, during a campaign held the following year: income earned in 2026 is declared in the campaign that, according to service-public, opens in April 2027. The exact dates of each campaign are published on service-public page F359. Filing online is compulsory if the main home has internet access and the person is able to file online.
How the deadlines work
| Question | What the rules provide | Source |
|---|---|---|
| Which year is declared | Income for year N is declared in the year N+1 campaign: "La déclaration 2027 des revenus de 2026" | service-public F359 |
| When the campaign opens | The 2027 return, covering 2026 income, opens in April 2027 | service-public F359 |
| Online or paper | Online is compulsory where the main home has internet access and the person can file online; otherwise, a paper return | service-public F359 |
| Dates for a particular situation | The page has a checker, "Vérifier la date limite de votre déclaration de revenus" | service-public F359 |
| Missed deadline | A return can still be filed late, online while the service is open or on paper; penalties (pénalités) apply | service-public F359 |
A campaign held the following year
Each return covers the previous year's income, and service-public labels campaigns with both years: "déclaration 2026 des revenus de 2025" and "déclaration 2027 des revenus de 2026". When this article was checked, the page said that the 2026 campaign for 2025 income had closed (terminée) and that the 2027 campaign for 2026 income would open in April 2027 (débutera en avril 2027). The same applies to online and paper filing.
Online or on paper
Online filing (déclaration en ligne) is compulsory if the main home (résidence principale) has internet access and the person is able to file online. Everyone else files on paper, and for paper forms service-public refers people to the tax office (service en charge des impôts). The page deals with online and paper filing in separate sections ("Si vous devez faire une déclaration papier").
Where each year's dates are published
This article does not repeat the dates of any particular campaign. They are published on service-public F359, which also has a checker for individual deadlines: "Vérifier la date limite de votre déclaration de revenus".
After a missed deadline
According to service-public, a return can still be completed after the deadline (date limite): in the online account (espace personnel) while the online service is still open, and on a paper form via the tax office once it has closed. The tax authorities charge penalties (pénalités) on late returns; the amounts are set out on a separate service-public page, "Quelles sanctions en cas de déclaration en retard ?".
Who can confirm
Service-public lists the tax information line (service d'information des impôts) on 0809 401 401, Monday to Friday from 8:30 to 19:00, except public holidays; the local tax office (service en charge des impôts); and France Services centres.
About Fiscly
The deadline depends on that particular year's campaign, and relying on last year's dates from memory is an easy way to miss it. We went through this ourselves and built Fiscly for ourselves and for others who have moved here.
A questionnaire in six languages that ends with a step-by-step guide to the declaration.
This material is for general information and does not replace individual advice.
Fiscly is an educational tool to help you understand the French tax system. It is not a substitute for professional tax advice. Tax situations are individual — always verify with impots.gouv.fr or a qualified accountant (expert-comptable) for your specific case.