Annual French Income tax declarations (Declaration de l’impôt sur le revenu).

Tax year 1^st January – 31^st December 2025

NOTE: As

Income Tax (Impôt sur le Revenu)

Both residents of France, and non-residents with French income such as from property rental, are obliged to submit an annual income tax declaration.

The French tax year is equal to the calendar year. The approximate presentation deadlines this year are as follows (precise dates are to be confirmed by the Tax Office after 10^th April).

Non-residents

Manual and Full Disclosure Regime/ SCI tax declarations: 20^th May

Tax declarations filed by internet: 22^nd May

After June the online filing service is closed for the year except for corrections.

Our annual charges, before VAT when appropriate, for the preparation and submission of the tax declarations for a single property depends on whether your property is furnished or unfurnished, and if your property is registered formally for the full income and expenditure disclosure (Régime Réel), as follows.

Unfurnished 180 Euros

Furnished – Micro Regime 111 Euros

Furnished – Full disclosure Regime 281 Euros

SCI tax declarations 281 Euros

The full disclosure tax regime (Régime Réel) is generally favourable and economically viable to register if you have significant rental income, and your rental expenditure is more than 50% of your rental income. Our charge to register you for this regime is 232 Euros, and processing times by the Tax Office are currently around 2 weeks. The next available registration is for the tax year 2026, so would not apply to your FY 2025 tax declaration.

Residents

For manual and Full Disclosure Regime/ SCI tax declarations, the deadline is 20^th May.

For other tax declarations filed online:

22^nd May: Départements 01 to 19;

28^th May: Départements 20 to 54;

5^th June: Départements 55 to 976.

(After June the online filing service is closed for the year except for corrections).

Our charges, before VAT where appropriate, are 216 Euros for a single declaration, and 278 Euros for a family declaration.

If you would like us to prepare and file your annual tax declaration, please complete our attached tax questionnaire and return to us by email to: info@europeaccountants.com

The questionnaire is in spreadsheet format. If you do not have Excel, there are very good free equivalents available such as Open Office.

Annual tax declarations can be filed from the following dates:

Online filing: 10^th April

Manual filing: The manual forms are normally released by the first week of May.

After we file your Tax declaration, the Tax Office will calculate the tax due and send you a payment notice, Avis d’Impôt. The date of issue is by late September.

In France there are monthly payments on account of income tax which are based on the income tax bill in the previous year. Any balance of tax due is paid in August / September in your final tax assessment, and this will also be debited directly to your French bank account.

Wealth Tax on Property: Impôt sur la fortune immobilière (IFI)

Residents of France are subject to Wealth Tax on their worldwide property, with a 30% reduction to the taxable amount for the taxpayer’s main residence. There are exemptions available for the first five years of residence, please contact us for details.

Non-residents only pay Wealth Tax on their French property.

You need to declare if the net value of your owned real estate is over € 1,300,000.

Wealth Tax is now declared as part of the income tax declaration (2042C). Our charge to include Wealth Tax in your declaration is 30 Euros + VAT where appropriate.

Penalties for late filing

Filing your French income tax after the official deadline opens you up to possible penalties:

1. A surcharge of 10% of the income tax due. This surcharge will increase once the Tax Office has sent you a letter to remind you that you have not filed (Mise en Demeure).

Although it is not common for this penalty to be charged when a tax declaration is a little late, it is something that you should be aware of.

2, Interest payable of 0.2% of the income tax due, per month that the tax declaration is late after 1^st July.

If you need personalised assistance, do not hesitate to contact us on info@europeaccountants.com . You will also find informative articles on non-residents’ tax on our blog and website www.europeaccountants.com/france/