May 2025 Tax and Payment Deadlines in France

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What tax deadlines should you keep in mind for May 2025? This month includes key due dates for property-related taxes and income declarations, especially for real estate partnerships (SCI) and individual taxpayers.

For SCIs: From May 5 to May 20

If you’re part of a Société Civile Immobilière (SCI) subject to personal income tax, you must file an annual tax return using Cerfa forms no. 2072-S and 2072-C.

  • The official filing deadline is May 5, 2025, the second business day following May 1.

  • Online filers benefit from a 15-day extension, giving them until May 20, 2025 to submit their declarations electronically.

Property Tax, Residence Tax, and Business Property Tax (CFE): May 15

May marks the fifth monthly installment for taxpayers enrolled in automatic payment plans for the following:

  • Property Tax (Taxe foncière)

  • Residence Tax (Taxe d’habitation) – applicable only to secondary residences

  • Business Property Tax (Cotisation Foncière des Entreprises – CFE)

Each installment equals one-tenth of the total amount owed the previous year.

Paper Income Tax Declarations: Deadline May 20

Although online filing has been mandatory since 2019, those unable to submit their tax return online can request an exemption and file using the paper form.

  • The deadline for submitting paper declarations is May 20, 2025, by 11:59 PM.

  • The postmark will serve as proof of timely submission.

Income and Real Estate Wealth Tax (IFI) Deadlines by Region

  • Zone 1: Departments 01 to 19 and non-residents earning taxable income from France must file by Thursday, May 22, 2025.

  • Zone 2: Departments 21 to 54, including Corsica’s two departments, have until Wednesday, May 28, 2025.

  • Zone 3: All other departments must file by June 5, 2025.

Important Note

The same deadlines apply to those required to file the Real Estate Wealth Tax (IFI).