Online filing is mandatory if your home has internet access.
Automatic filing waives any action if your situation has not changed, subject to verification.
Online filing of 2025 income begins on April 9, 2026.
The deadline for paper form filing is Tuesday, May 19, 2026 at 11:59 PM.
You can get assistance via secure messaging, phone, or France Services centers.
Who Can File
You must declare your income to the tax authority if you reside in France or your tax residence is in France.
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To be eligible for automatic filing in 2026 (for 2025 income), you must meet both of the following conditions simultaneously:
You were taxed only on income pre-filled by the tax authority in 2025.
You did not report any change in situation in 2025.
An exception exists: you can still benefit from automatic filing if you reported one of the following events in 2025:
Birth
Adoption
Guardianship of a minor child
The tax authority will clarify whether you are eligible for automatic filing. If you are no longer eligible in 2026 when you were in 2025, you will be notified of this change and your obligation to file a declaration for your 2025 income.
If you are not eligible for automatic filing, you must file a standard declaration, either online or on paper form if you do not have internet access.
Steps
Case 1: Automatic Filing
Automatic filing waives any action on your part, but it requires one crucial step: verification.
Receiving the notice: In spring, you receive a notice indicating the income retained by the tax authority.
Verifying information: You must verify all information provided by the tax authority. This includes in particular:
Your family status
Your income (salaries, pensions, investment income)
Home employment expenses paid via Cesu or Pajemploi
Action based on verification results:
The information is correct: You have nothing to do. No further action is required.
Your situation has changed: You must complete or modify the relevant elements of your online declaration.
How to verify online:
Go to your Public Finances space on impots.gouv.fr, then click "Verify my filing data". You can also view your automatic filing in the Impots.gouv mobile app, available free on Play Store (Android) and App Store (iOS).
If you cannot file online (paper form):
If you are eligible for automatic filing but do not have internet access, you use a paper form. The process depends on your verification results:
The information is correct: You have nothing to do.
Your situation has changed: You must complete or modify the relevant elements and return the completed or modified paper declaration.
Case 2: Standard Online Filing
Online filing is mandatory if you have internet access.
Service access: Log in to your personal space on the impots.gouv.fr website.
Beginning the process: Online filing of 2025 income begins on April 9, 2026.
Filing: Follow the instructions to declare your income. The system will guide you section by section.
Validation: Once your filing is complete, validate it before your applicable deadline.
To find the exact deadline that applies to your department or situation, you can use the simulator available on the site: "Check your income tax filing deadline".
Case 3: Paper Form Filing
This option is reserved for taxpayers whose home does not have internet access.
Obtaining the form: Use the paper form provided by the tax administration.
Filing: Indicate your income and family status on the document.
Submission: Your income declaration must be filed before Tuesday, May 19, 2026 at 11:59 PM. This date applies even to French residents abroad filing on paper.
Documents
No specific documents are mentioned as needing to be attached physically for automatic or standard online filing, as data is pre-filled or entered directly. For paper filing, the form itself is the main document to complete and return.
It is recommended to keep your tax notice from the previous year and supporting documents for your income (pay stubs, tax certificates) to verify the accuracy of pre-filled data.
Cost
Income tax filing is free.
The assistance channels mentioned below are also free, except as otherwise noted for the cost of phone calls.
Deadlines
Online filing opens: April 9, 2026.
Deadline for paper form filing: Tuesday, May 19, 2026 at 11:59 PM.
Deadlines for online filing: They vary depending on your department of residence. You should consult the official simulator to find your specific deadline.
Pitfalls to Avoid
Forgetting to verify automatic filing: Even though no action is needed if the data is correct, it is essential to log in to validate. Ignoring this step can lead to errors in your future taxation.
Failing to report changes in situation: If your situation has changed (other than birth, adoption, or guardianship of a minor) and you believe you are eligible for automatic filing, you risk a calculation error. In this case, you must complete or modify the relevant elements.
Missing the deadline: For paper filings, the deadline is fixed (May 19, 2026). For online filings, strictly respect the deadline assigned to your department.
Using a premium-rate number to contact the tax authority: The tax information service can be reached at 0809 401 401. This number is not premium-rate, but standard call charges apply. Avoid unofficial numbers.
How to Get Help
If you have any difficulties, several assistance options are available:
Secure messaging: Log in to your Public Finances space on impots.gouv.fr, click "Secure messaging" (top right of the page) to ask your question to a tax administration agent.
Online appointment: You can request an appointment with the competent service via the Pivot Local service by providing your city or postal code.
Practical guide: The "2026 Practical Guide - Declaration of 2025 Income" from the Ministry of Finance indicates, for each section, the relevant lines and boxes, with an image of the declaration section where they appear.
Phone: Contact the tax information service at 0809 401 401.
Hours: Monday to Friday from 8:30 AM to 7:00 PM, excluding public holidays.
Cost: Free service + call charges.
Note: Your personal tax office (SIP) number is shown on your tax notice.
France Services centers: Tax authority agents are present in France Services centers. They offer assistance and guide you through your online procedures. Find the nearest center via Pivot Local.
Town Hall: Tax service agents hold regular office hours at the town hall. Contact your local municipality via Pivot Local.
Official Source
The information contained in this guide is extracted exclusively from the official fact sheet "Income Tax - Annual Income Declaration" published on service-public.fr. This source guarantees the accuracy of the procedures and dates mentioned.
Online filing is mandatory if your home has internet access.
Automatic filing waives any action if your situation has not changed, subject to verification.
Online filing of 2025 income begins on April 9, 2026.
The deadline for paper form filing is Tuesday, May 19, 2026 at 11:59 PM.
You can get assistance via secure messaging, phone, or France Services centers.
Who Can File
You must declare your income to the tax authority if you reside in France or your tax residence is in France.
To be eligible for automatic filing in 2026 (for 2025 income), you must meet both of the following conditions simultaneously:
You were taxed only on income pre-filled by the tax authority in 2025.
You did not report any change in situation in 2025.
An exception exists: you can still benefit from automatic filing if you reported one of the following events in 2025:
Birth
Adoption
Guardianship of a minor child
The tax authority will clarify whether you are eligible for automatic filing. If you are no longer eligible in 2026 when you were in 2025, you will be notified of this change and your obligation to file a declaration for your 2025 income.
If you are not eligible for automatic filing, you must file a standard declaration, either online or on paper form if you do not have internet access.
Steps
Case 1: Automatic Filing
Automatic filing waives any action on your part, but it requires one crucial step: verification.
Receiving the notice: In spring, you receive a notice indicating the income retained by the tax authority.
Verifying information: You must verify all information provided by the tax authority. This includes in particular:
Your family status
Your income (salaries, pensions, investment income)
Home employment expenses paid via Cesu or Pajemploi
Action based on verification results:
The information is correct: You have nothing to do. No further action is required.
Your situation has changed: You must complete or modify the relevant elements of your online declaration.
How to verify online:
Go to your Public Finances space on impots.gouv.fr, then click "Verify my filing data". You can also view your automatic filing in the Impots.gouv mobile app, available free on Play Store (Android) and App Store (iOS).
If you cannot file online (paper form):
If you are eligible for automatic filing but do not have internet access, you use a paper form. The process depends on your verification results:
The information is correct: You have nothing to do.
Your situation has changed: You must complete or modify the relevant elements and return the completed or modified paper declaration.
Case 2: Standard Online Filing
Online filing is mandatory if you have internet access.
Service access: Log in to your personal space on the impots.gouv.fr website.
Beginning the process: Online filing of 2025 income begins on April 9, 2026.
Filing: Follow the instructions to declare your income. The system will guide you section by section.
Validation: Once your filing is complete, validate it before your applicable deadline.
To find the exact deadline that applies to your department or situation, you can use the simulator available on the site: "Check your income tax filing deadline".
Case 3: Paper Form Filing
This option is reserved for taxpayers whose home does not have internet access.
Obtaining the form: Use the paper form provided by the tax administration.
Filing: Indicate your income and family status on the document.
Submission: Your income declaration must be filed before Tuesday, May 19, 2026 at 11:59 PM. This date applies even to French residents abroad filing on paper.
Documents
No specific documents are mentioned as needing to be attached physically for automatic or standard online filing, as data is pre-filled or entered directly. For paper filing, the form itself is the main document to complete and return.
It is recommended to keep your tax notice from the previous year and supporting documents for your income (pay stubs, tax certificates) to verify the accuracy of pre-filled data.
Cost
Income tax filing is free.
The assistance channels mentioned below are also free, except as otherwise noted for the cost of phone calls.
Deadlines
Online filing opens: April 9, 2026.
Deadline for paper form filing: Tuesday, May 19, 2026 at 11:59 PM.
Deadlines for online filing: They vary depending on your department of residence. You should consult the official simulator to find your specific deadline.
Pitfalls to Avoid
Forgetting to verify automatic filing: Even though no action is needed if the data is correct, it is essential to log in to validate. Ignoring this step can lead to errors in your future taxation.
Failing to report changes in situation: If your situation has changed (other than birth, adoption, or guardianship of a minor) and you believe you are eligible for automatic filing, you risk a calculation error. In this case, you must complete or modify the relevant elements.
Missing the deadline: For paper filings, the deadline is fixed (May 19, 2026). For online filings, strictly respect the deadline assigned to your department.
Using a premium-rate number to contact the tax authority: The tax information service can be reached at 0809 401 401. This number is not premium-rate, but standard call charges apply. Avoid unofficial numbers.
How to Get Help
If you have any difficulties, several assistance options are available:
Secure messaging: Log in to your Public Finances space on impots.gouv.fr, click "Secure messaging" (top right of the page) to ask your question to a tax administration agent.
Online appointment: You can request an appointment with the competent service via the Pivot Local service by providing your city or postal code.
Practical guide: The "2026 Practical Guide - Declaration of 2025 Income" from the Ministry of Finance indicates, for each section, the relevant lines and boxes, with an image of the declaration section where they appear.
Phone: Contact the tax information service at 0809 401 401.
Hours: Monday to Friday from 8:30 AM to 7:00 PM, excluding public holidays.
Cost: Free service + call charges.
Note: Your personal tax office (SIP) number is shown on your tax notice.
France Services centers: Tax authority agents are present in France Services centers. They offer assistance and guide you through your online procedures. Find the nearest center via Pivot Local.
Town Hall: Tax service agents hold regular office hours at the town hall. Contact your local municipality via Pivot Local.
Official Source
The information contained in this guide is extracted exclusively from the official fact sheet "Income Tax - Annual Income Declaration" published on service-public.fr. This source guarantees the accuracy of the procedures and dates mentioned.
