France: filing your income tax return, the checklist
From the documents to gather to the tax notice: the steps of the income return of an employee or retiree, in order.
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Time: one to two hours, over a few days
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Before you start
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It gives a non-taxation notice, useful for some benefits such as housing aid, and lets you claim tax credits back.
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The tax website lets you check the deadline that applies to you; a late return brings penalties.
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It applies to those taxed only on pre-filled income the previous year who reported no change: you just check the information.
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Several accounts are accepted: Impots.gouv, Ameli, La Poste, MSA, France Identité… Do not find out on the last day.
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They change the number of shares. After the notice, these changes cannot be fixed online: they go through the secure messaging.
Gather
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What your employers and agencies have sent is already in the return: compare it with your payslips and certificates.
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It is declared by hand. The mobile app only suits simple tax situations.
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The default is the 10% deduction, at least €509 and at most €14,555 per person; it already covers commuting and everyday meals.
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Retirement savings contributions are among the charges deductible from income.
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They give a right to a tax reduction.
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The tax credit is 50% of the spending, up to €12,000 a year in general, with increases depending on the family.
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Tax credit of 50% up to €3,500 of costs per child (€1,750 for shared custody); benefits received must be deducted, such as the childcare choice supplement.
Fill in
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It is mandatory if your main home has internet access; otherwise a paper form exists. If you do not comply: a 0.2% surcharge on the tax, minimum €60.
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Minor children, attached adult children: they change the number of family quotient shares. The tax calculator shows the effect.
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Correct and complete if needed: what you confirm is what the administration keeps.
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A tax reduction cannot exceed the tax due; a tax credit is refunded if it exceeds it or if you pay no tax.
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Each person chooses for themselves; you do not mix the two for the same salaries.
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This site’s calculator starts from net taxable income; the administration’s simulator is fuller, with the reductions and credits.
Send
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If you miss the date, you can still file, but the administration applies penalties.
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The administration can ask for them afterward.
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A correction service opens after the notice (in 2026, July 29 to November 30); the correction gives a new notice and updates the withholding rate.
Afterward
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It shows the balance: the calculated tax minus the previous year’s withholding payments.
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Up to €300, it is collected in one go in September; above that, in four installments from September to December.
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It applies from September. If your income changes, ask to adjust it in your account: it applies by the 3rd month after the request at the latest.
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The administration replies within 2 months (4 months if the request is complex); with no reply, the request is considered rejected.
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It must be made before December 31 of the 2nd year after the tax was put up for collection: until December 31, 2028 for tax collected in 2026.
Return sent
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Good to know
- This list follows the path of an employee or a retiree in a simple situation. Self-employed workers, landlords, investors and non-residents have additional forms: the path depends on your case.
- The automatic declaration exempts you from any step if nothing has changed: you check what the administration has recorded, and do nothing if it is correct.
- A deduction comes off taxable income, a tax reduction comes off the tax, a tax credit comes off the tax and the surplus is refunded (sums below €8 are not).
- Withholding tax is only an advance payment: the final tax is calculated with the return, and the difference is then paid or refunded.
- Nothing here is tax advice: for your case, see the tax information service (0 809 401 401, Monday to Friday 8:30 am to 7 pm), a France Services office or an accountant.
Frequently asked questions
Do I have to file a return when I earn little?
Yes: you must file even with low resources, or none. It gives the non-taxation notice, needed for some benefits such as housing aid, and lets you claim tax credits back (Service Public).
Is online filing mandatory?
Yes if your main home has internet access and you can use it; otherwise, a paper form is used. If you do not comply, a 0.2% surcharge on the tax applies, with a minimum of €60 (Service Public).
What is the automatic declaration?
A return that exempts you from any step: you were taxed only on pre-filled income the previous year and you reported no change. You just check the information in your account; if it is correct, you have nothing to do.
Can I correct my return after sending it?
Yes, online. After the notice is received, a correction service opens (in 2026, July 29 to November 30). Changes of family situation, marital status and address are requested through the secure messaging (Service Public).
10% deduction or actual expenses?
By default, the 10% deduction applies, with a minimum of €509 and a maximum of €14,555 per person. Actual expenses may be worth it if your professional expenses exceed this deduction; each person chooses for themselves, but not both on the same salaries (Service Public).
When is the tax balance paid?
It appears on the notice. Up to €300, it is collected in one go in September; beyond that, in four installments from September to December. You keep paying the current year’s withholding tax (Service Public).
Next step
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
- The calculatorFrance income tax calculator 2026
- The calculatorFrance mileage allowance (frais kilométriques) calculator
- The guideFrance: income tax explained in five minutes
- The guide, in a few minutesFrance: from gross to net, how to read your payslip
Sources
- Service Public — Income tax: annual income return (online, automatic, paper, app) (in French)
- Service Public — Income return deadline and lateness (in French)
- Service Public — How to correct your income return (in French)
- Service Public — Professional expenses: 10% flat rate or actual expenses (in French)
- Service Public — Deduction, tax reduction, tax credit: what differences? (in French)
- Service Public — Tax credit for employing a home worker (in French)
- Service Public — Tax credit for childcare outside the home (in French)
- Service Public — When must you pay an income tax balance? (in French)
- Service Public — How to change your withholding rate (in French)
- Service Public — Asking for a payment delay to pay your taxes (in French)
- Service Public — What is the deadline for tax claims? (in French)
For a particular situation (income from abroad, self-employment, property), see the tax office for individuals, a France Services office or an accountant.