TLDR: The deadline for filing income tax returns in France depends on the submission method (paper or online) and the geographical area of residence. Deadlines are subject to annual extensions by ministerial decision.
Who must file an income tax return
All taxpayers in France are required to file an income tax return, even if their income is non-taxable or unchanged from the previous year. The obligation applies to everyone, with no exceptions for zero or unchanged income.
Submission methods
The tax return can be filed online or by mail. For online filing, you need your tax number, teleservice number, and a password generated on the official website. For paper filings, the deadline is determined by the postmark date.
Deadlines
Income tax return deadlines in France are defined by Article 175 of the CGI. Paper returns must be mailed by the second business day following April 1st, with possible extensions until July 1st. Online filings follow a staggered schedule based on geographical zones, with dates published annually on the official website.
Extensions and communications
Online filing deadlines may be extended annually and vary depending on the taxpayer’s geographical area of residence. Extensions are published on the tax administration’s official website. In case of delay, taxpayers must notify the tax authorities.
Required documentation
To access online filing, you need your tax number, teleservice number, and a password generated on the official website. These identifiers are listed on the last paper return received or in a dedicated letter sent by the tax administration.
Obligations and penalties
All taxpayers must file an income tax return, even if their income is non-taxable. In case of delay, taxpayers must inform the tax authorities. Specific penalties for late filing are not mentioned, but it is mandatory to report any delays.