Penalties for Errors in Your French Tax Return

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If your tax return contains mistakes or omissions that reduce the amount you owe or increase a tax benefit in your favor, the tax authorities can apply penalties. These include both a tax surcharge and late payment interest.

Tax Surcharge


A 10% increase applies to the additional tax due or to the amount of any undue advantage you received.
You can avoid this surcharge by either:

  • Correcting your situation voluntarily by submitting an amended return, or

  • Responding to a tax administration reminder within 30 days.

In cases of fraud or intentional non-compliance, higher penalties may be applied.

Late Payment Interest
Late interest is charged at 0.20% of the unpaid tax per month of delay (equivalent to 2.4% annually).

Note: No late payment interest will apply if you have contacted the tax authorities in writing with questions at the time of filing your return.