Income tax return time in France

French income tax returns are due between 21 May and 4 June, depending on your department. Find out the deadlines, rates, and what French residents and non-residents need to declare for 2025 income and gains.

France’s online portal for 2025 income tax declarations opened on 9 April 2026. If you were resident in France last year, or earned income from a French source, you now have to complete and submit your annual tax return for income and gains made over the 2025 tax year.

The deadline dates vary slightly each year and depend on where you live. This year’s dates for online submissions on the impots.gouv.fr platform are:

All income tax returns are now filed online, unless you have a genuine reason for needing to do a paper return. If you do need to complete a paper return, the deadline (for both residents and non-residents) is Tuesday 19 May. This is the date your envelope is postmarked, rather than when it is received.

A few months later, you will receive your 2026 tax notice, based on your 2025 return. The notice will confirm if you paid the right amount of tax, or if you will receive a refund or have further payment to make.

Income tax rates

Income tax is payable on earnings, pensions and rental income, and you are taxed as a household rather than an individual – the parts familiales system – which can prove beneficial.

Taxes are declared in arrears, so this return needs to report the income you earned last year. The tax rates for 2025 income are:

There is an additional 3% for an individual with income between €250,000 and €500,000 (nothing is due from a family) and 4% for income exceeding €500,000. Couples pay 3% or 4% for income over €500,000 and €1,000,000, respectively. Households subject to it must currently pay a minimum liability of 20% (with some relief for income below €330,000 per person, or in certain cases for exceptional income).

Various deductions and tax credits are available, so make sure you are using all the ones you are entitled to.

Social charges are paid on top of income tax and will vary depending on the income. On pension income, social charges amount to 9.1% – but if you have a Form S1, no social charges apply on this income.

Social charges are usually calculated based on the income declared in your income tax return. The authorities will send notification of the amount payable in the autumn, along with your income tax assessment.

Tax on investment income – the Prélèvement Forfaitaire Unique (PFU)

Interest, dividends and capital gains on shares received in 2025 are taxed at a flat rate of 30%. This rate increases to 31.4% for income received in 2026.

Real estate capital gains, assurance-vie and certain tax wrappers, and rental income were taxed at 30% in 2025 and will continue to be taxed at 30% in 2026.

In both cases, the rate is comprised of 12.8% income tax, plus social charges. If you have Form S1, you only pay one social charge, the 7.5% PdS (Prélèvement de Solidarité), so your fixed rate on investment income is 20.3% in 2025. The 7.5% Prélèvement de Solidarité was not increased by the 2026 Budget, so if you have an S1, the total tax rate on your investment income will remain at 20.3% in 2026.

Unless you are a low-income household, you need to declare interest or dividends received from abroad within 15 days of the month end and pay the tax. This is then offset against the tax due on your tax return.

What you need to declare

French tax residents are liable to French income tax on their worldwide income and gains, so you need to declare all income you earn in the UK and anywhere else outside France, whether it is pension, rental or investment income.

You will not, however, pay tax twice on income that is taxable in the UK. Under the terms of the France-UK double taxation treaty, UK government service pension and rental income are only taxable in the UK. This does not mean that you do not declare it in France – you must include it on your French tax return. You will then receive a credit equal to the French income tax and social charges.

Real estate gains are liable to tax in both countries, but you receive a credit in France for UK tax paid. Gains made on the disposal of capital investments are generally taxed in the country where the seller is resident.

Declaring all your foreign accounts 

Remember that if you are resident in France, you are also obliged to declare all your foreign bank accounts, non-French life insurance policies etc. This applies even if you do not earn an income and/or the accounts are dormant, and you must include every account that was opened, held, used or closed during the year. This is done when you submit your annual tax return.

Non-residents of France need to submit a tax return listing all income earned in France (eg, rental income).

Property wealth tax return

If the total real estate assets of your household amount to €1.3 million or more, you are liable for France’s annual property ‘wealth tax’ – Impôt sur la fortune immobilière (IFI).

You need to file your IFI declaration at the same time as your income tax return, as part of your online declaration.
This article summarises the basic elements of income tax in France. It is important to seek personalised, professional advice.
For questions about completing your tax return, speak to your local tax accountant.

If you have any general questions about taxation in France and how you may be able to lower your tax liabilities, please do not hesitate to contact us. Our advisers are cross-border tax and wealth management specialists with in-depth knowledge of the French tax regime and the compliant tax planning opportunities available here.

Contact Blevins Franks today