Direction générale des Finances publiques (impots.gouv.fr)
Avis d'impôt sur les revenus
The heading is the term used on the official page, not a quotation from the letter itself.
What it is
The result of last year's income tax: declared income, number of parts, revenu fiscal de référence, tax amount and the date by which it is paid. People who owe no tax receive it too (avis de non-imposition).
What the rules provide
The letter itself needs no reply. If tax is due, it is paid by the date shown on the avis. The document serves as proof of income: administrations, banks and landlords ask for it.
Deadline
The rules allow income tax to be contested until 31 December of the 2nd year after the year of mise en recouvrement (shown on the avis): for tax of 2026, until 31 December 2028.
Usual steps
- Check against the return: income, number of parts, revenu fiscal de référence.
- Find on the avis the mise en recouvrement date and the payment deadline.
- If there is a mistake, a réclamation is usually filed through the espace particulier on impots.gouv.fr.
Where
impots.gouv.fr, espace particulier; rules — service-public.fr, F99 and F1064.
How to tell it is genuine
Check your account, not the email: type impots.gouv.fr yourself and log in. Neither the sender's address, nor a logo, nor a link in the email proves anything.
Source: service-public.fr — F99 (2026-01-01) · service-public.fr — F1064 (délai de réclamation) (2026-07-30) — checked 2026-10-16