2025 Taxes: What’s New in the 2024 Income Tax Return
The online income tax filing service for 2024 officially opened on Thursday, April 10, 2025. This year brings several changes to the tax process. Here’s an overview of the key updates for 2025.
Key Tax Filing Dates in 2025
April 10: Online filing opens on impots.gouv.fr
May 20: Deadline for paper tax returns
May 22 to June 5: Deadline for online submissions, varying by department
What’s New for the 2024 Income Tax Return
Updated Income Tax Brackets
To offset the impact of inflation on household taxes, income tax brackets have been increased by 1.8% across all tiers.
➡️ Learn more about the updated tax brackets
Personalized Withholding Rates for Couples
Starting September 1, 2025, couples who are married or in a civil partnership will automatically have individualized withholding rates applied to each partner—unless they specifically choose a different arrangement.
This adjustment won’t change the total tax due but alters how it’s split between partners. Taxpayers who prefer a single household rate can select that option when filing.
➡️ More on individualized tax rates
New Rules for Paper Tax Returns
To support the transition to digital filing, new criteria determine who receives a paper return in 2025:
If you filed online last year
If you’ve chosen paperless communication
If you’re a newly independent adult filer (PMR) who submitted a return in your own name in 2024
In these cases, no paper form will be mailed this year.
➡️ More on paper return distribution
Changes to Automatic Tax Returns
Taxpayers who were eligible for automatic filing in 2024 but no longer qualify in 2025 (for example, those who hired domestic help) will be notified to manually submit a return this year.
Email notification (mid-April) for online filers or those who opted out of paper forms
Printed notice on the paper return for others
➡️ More on automatic tax filing
Obligation to Declare Property Occupancy
All property owners must report the occupancy status of their properties if:
They didn’t submit the information in 2024
The occupancy status has changed since the last declaration
This must be done in the “Manage My Real Estate” section of their online account by July 1, 2025.
Additionally, individuals who rent out or use a secondary residence they don’t own must include it in their online income tax return this year.
➡️ More on “Manage My Real Estate”
Two-Factor Authentication Coming Soon
To enhance account security on impots.gouv.fr, two-factor authentication will be implemented by summer 2025. After entering your tax ID and password, you’ll receive a verification code by email to confirm your identity.
