French Corporate Tax Return Deadlines 2027: A Calendar for Foreign-Owned Companies
French corporate tax return deadlines shift slightly in 2027 because of how public holidays fall in May. For a foreign-owned company, those few days can matter: French figures often need to fit into a group reporting timetable, with approvals from people outside France.
This guide sets out the main dates for companies subject to French corporate income tax (impôt sur les sociétés, IS), the payments around them and how to organise your year-end from abroad.
In brief
- For a 31 December 2026 year-end, the tax return is due by 4 May 2027.
- The corporate tax balance is due by 18 May 2027.
- A late return can trigger a surcharge of 10% or more.
Key French Corporate Tax Return Deadlines in 2027
For a company with a financial year ending on 31 December 2026, the main dates are:
| Date | Obligation |
|---|---|
| Tuesday 4 May 2027 | Corporate tax return (form 2065 and schedules), statutory deadline |
| Tuesday 4 May 2027 | Final CVAE settlement for 2026, for businesses liable |
| Tuesday 4 May 2027 | Last annual CA12 VAT return, for businesses under the simplified regime |
| Tuesday 18 May 2027 | Corporate tax balance (form 2572) |
| 30 June 2027 | Approval of the accounts, generally within six months of year-end |
The 4 May date comes from article 223 of the French General Tax Code: the return is due on the second working day after 1 May for a 31 December year-end. In 2027, 1 May is a Saturday, so the working days to count are Monday 3 and Tuesday 4 May.
The balance payment normally falls on 15 May. That is a Saturday in 2027 and Monday 17 May is Whit Monday, so the payment moves to Tuesday 18 May.
Will There Be Extra Time for Online Filing?
In past campaigns, the authorities have allowed additional days for electronic filing, and the 2026 campaign gave 15 extra calendar days. At the time of writing, we recommend working to 4 May and treating any extension announced in the 2027 tax calendar as a margin, not a target. Check the official tax website when the calendar is published.
Corporate Tax Return Deadlines If Your Year Does Not End on 31 December
However, many foreign groups use a different year-end. In that case, the return is due within three months of the year-end, and the balance is paid by the 15th day of the fourth month after it.
| Year-end | Tax return due | Corporate tax balance due |
|---|---|---|
| 31 March 2027 | 30 June 2027 | 15 July 2027 |
| 30 June 2027 | 30 September 2027 | 15 October 2027 |
| 30 September 2027 | 31 December 2027 (aim for 30 December) | 17 January 2028 |
Note that the rule that moves a date falling on a weekend covers payments. Do not assume it automatically extends a filing deadline: if a filing date falls on a weekend, plan for the previous working day.
Corporate Tax Instalments in 2027
Corporate tax is generally paid in four instalments during the year, on 15 March, 15 June, 15 September and 15 December, followed by the balance. No instalments are due in a company’s first financial year, or when the reference tax does not exceed €3,000.
For this reason, foreign-owned companies should make sure the French entity has cash available on those dates. Delays in intra-group funding are a common cause of late payment.
Does a New French Subsidiary Have to File in May 2027?
Not always. A company set up in 2026 with a first financial year ending in 2027 generally has no return to file in May 2027 for 2026. Its first return will cover the longer period. If its first year closed on 31 December 2026, it does have to file for that date. Check the end date in your articles of association and how it fits with your group calendar.
Tax Rates to Keep in Mind
The standard corporate income tax rate in France is 25%. The reduced 15% rate applies to the first €42,500 of profit, but only for small companies with turnover under €10 million and qualifying shareholders: at least 75% of the capital must be held by individuals or by companies meeting the same conditions. A French subsidiary of a larger foreign group will often not qualify, which is worth checking before you budget.
What Missing Corporate Tax Return Deadlines Can Cost
| Situation | Consequence |
|---|---|
| Late return, no formal notice or filed within 30 days of notice | 10% surcharge |
| Return not filed within 30 days of formal notice | 40% surcharge |
| Undeclared activity discovered | 80% surcharge |
| Tax paid late | Late-payment interest of 0.20% per month |
In addition, companies must file corporate tax returns electronically. A paper filing can result in a specific penalty, so a foreign director cannot simply post a form to the tax office.
Corporate Tax Return Deadlines: Challenges for Foreign-Owned Companies
Group Reporting and French Accounts
Your group may report under IFRS or US GAAP, but the French company’s statutory accounts generally follow French accounting rules. Differences between the two need to be tracked, and group deadlines may arrive long before French ones. Therefore, agree on one timetable that covers group reporting and your corporate tax return deadlines.
Documents From Outside France
The return needs information that does not come from bookkeeping, including details of shareholders holding at least 10% of the capital, shareholdings and distributed income. When the owner is a foreign group, that data can take time to obtain, so start in March.
Intra-Group Charges
First, invoice, record and justify management fees, royalties, loans and recharges before the accounts close. Reconcile balances with the parent early.
Signatures and Approvals
Directors and shareholders based abroad still have to approve the accounts and sign the relevant decisions. After approval, the accounts must generally be filed with the commercial registry within one month, or two months if filed electronically. Build in time for time zones and internal sign-off.
Changes in VAT Filing
The simplified VAT regime is due to end for transactions on which VAT becomes chargeable from 1 January 2027. Companies affected should be ready to move to periodic CA3 returns. If your foreign company is registered for French VAT, see our guide to French VAT registration.
Corporate Tax Return Deadlines: Your 2027 Checklist
- Confirm your financial year-end and the deadlines that follow from it.
- Agree on a shared calendar with your accountant and group finance team.
- Reconcile intra-group balances and agreements.
- Reconcile declared VAT turnover with your accounts.
- Update your shareholder and subsidiary information.
- Plan cash for the balance and the June instalment.
- Schedule the approval of the accounts and filing at the registry.
- Check the official tax calendar when it is published.
Finally, keep an eye on legislation too. The final text of the 2027 Finance Bill could affect some companies, although the initial bill does not change the articles that set these deadlines.
Frequently Asked Questions
Is the French tax return deadline the same as the payment deadline?
No. For a 31 December 2026 year-end, the return is due by 4 May 2027 and the balance by 18 May 2027.
Do dormant French companies need to file a tax return?
Generally, yes. A company subject to corporate income tax usually has to file even if it had little or no activity or made a loss.
Does a French branch file a corporate tax return?
Yes, where it is subject to French corporate income tax. Read our guide to branch vs subsidiary in France for the differences.
Start Your 2027 Year-End Early
Meeting your corporate tax return deadlines begins months before the due date, particularly when decisions and data come from outside France. ESCEC International supports foreign-owned companies with French accounting, tax filings and year-end coordination, in English.
Need help with your French year-end?
Book a session with an ESCEC International expert to organise your 2027 calendar and file on time.
This article gives general information as of November 2026. Dates may be updated in the official 2027 tax calendar, and this article does not replace advice on your specific situation.
