French tax returns 2025 - 2026

Important Note: French Income and Wealth Tax returns. Tax year 1st January – 31st December 2025

Income Tax (Impôt sur le Revenu)

Both residents of France and non-residents with French property or income are obliged to submit an annual income tax return.

The French tax year is equal to the calendar year. The presentation deadlines are as follows:

Non-residents

Manual returns: 24th May.
Returns filed by internet: 24th May.

Our charge to file your annual tax declarations depends on whether your property is rented furnished or unfurnished, and the level of expenditure that you incur relative to your rental income. Please contact us and we will provide you with further details.

residents

For manual returns, the deadline is 19th May. The deadlines for returns filed by internet is as follows:

24th May: Départements 01 to 19;
31st May: Départements 20 to 54;
8th June: Départements 55 to 976.

Our standard charges before VAT are 205 Euros for a single return, and 260 Euros for a family return. Fee reductions may apply in cases where the client’s tax situation is straightforward and there are limited sources of income to declare. For manual filing, an additional fee of 15 Euros may be added to cover postal charges.

If you would like us to complete and file your tax return, please complete our Tax Questionnaire and return to us by e-mail or fax.

Returns can be submitted from the following dates:

Online filing: Early April;
Manual filing: Around early May.

After we file your Tax Return, the Tax Office will calculate the tax due and send you a payment notice, Avis d’Imposition. The date of issue is by late September. In the event that tax is payable, the tax due will normally debited directly to your French or SEPA bank account.

Real estate Wealth Tax- Impôt sur la fortune immobilière (IFI).

Residents of France are subject to Wealth Tax on their worldwide net real estate assets, although only French property is taxable during the first five years of residence in France. Non-residents only pay Wealth Tax on the net value of their French property.

You need to declare if your taxable net real estate assets are over €1,300,000.

Wealth Tax is now declared as part of the income tax declaration

If you are looking for a French tax return service for 2026 (tax year 2025) or to submit tax returns for France for the year 2025 (deadline May/ June 2026) then we will be happy to assist you. For those seeking the services of an accountant to complete and submit their 2026 French non-residents income tax returns, for the year ended 31st December 2025, or to assist with their 2026 French residents tax returns (for the year 2025), deadline during May-June 2026, then we provide a friendly and responsive service. We specialise in the completion and submission of income tax returns for France for residents or non residents. The current French tax returns, for the year 2025, are due by a date in May-June 2026 for residents and non-residents of France, with extensions granted for online filing via the French Tax Office (Impots) system.

Important Note: These notes are intended as a guideline to income tax in Spain and should not be used as a substitute for proper professional advice. Please contact us and we will be happy to assist you.