Income Tax Return: Answers to Your Most Common Questions

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Each year, April kicks off France’s income tax return season. But who exactly needs to file? What’s the timeline? How do you submit your return? This guide addresses the most common questions regarding the 2025 tax declaration.

What’s New in 2025?

Some important changes are in effect this year, including:

  • Implementation of individualized tax rates starting September

  • Changes to how paper returns are mailed

  • Adjustments to the income tax brackets

Who Needs to File?

You’re required to file an income tax return if any of the following apply:

  • Your main residence is in France (over 6 months a year)

  • Your primary job is in France

  • Your key financial interests (investments or business) are in France

  • You turned 18 in 2024 and are no longer attached to your parents’ tax household

  • You live abroad but earn income from French sources

📌 Important: Filing is mandatory even if your income is low or zero. It ensures your situation is updated and deductions (donations, tax credits, etc.) are correctly applied.

How to File Your Income

Online Filing (default option)
Since 2019, most people must file online unless they cannot. To file:

  1. Visit impots.gouv.fr

  2. Log into your personal account using your tax number and password

  3. If you’re new, create an account using:

    • Your tax number

    • Online access code (from last year’s tax form)

    • Reference taxable income (from last year’s tax notice)

You can also file via the impots.gouv mobile app, which includes new features this year.

Paper Filing (exceptions only)
If you cannot file online, paper returns are allowed. The deadline is May 20, 2025 at 11:59 p.m. (postmark counts).

From 2025, paper forms are no longer mailed to those who filed online the previous year. They’re available to download from the tax website.

Are You Eligible for Automatic Filing?

You may not need to submit a return at all if:

  • You were taxed only on income already known to the tax office (e.g., wages or pensions)

  • You did not report a change in family situation or new types of income in 2024 (e.g., real estate or freelance activity)

If eligible, you just need to review the pre-filled information. If everything is correct, no further action is required.

📌 Remember to update your address if you moved in 2024.

2025 Filing Deadlines

Online Filing Opens: April 10, 2025
Deadlines depend on your department of residence:

  • Departments 01–19 and non-residents: May 22, 2025

  • Departments 20–54: May 28, 2025

  • Departments 55–976: June 5, 2025

Paper Filing Deadline: May 20, 2025 at 11:59 p.m.

Made a Mistake? Here’s How to Fix It

Online Corrections
You can edit your return as many times as needed before the deadline. After receiving your tax notice, a correction service will be available from August to mid-December 2025.

No penalties apply for on-time returns, but interest may be charged for late or omitted amounts.

Paper Corrections
Send a revised paper return to your local tax office marked “RECTIFIED – CANCELS AND REPLACES.” After receiving your tax notice, you can file a complaint online or by mail until December 31 of the second year following filing.

Avoid common errors by checking the list of frequent mistakes published by Services Publics+.