Tax Returns in 2026: Key Changes, Deadlines in Île-de-France, and What to Do If You’re Late

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From April 10, 2025, all households in France—including those not subject to income tax—must complete and submit their annual tax returns. While the process remains largely the same as last year, several updates have been introduced. These include adjustments to tax brackets, new deductions, and a minimum tax for high earners. Here’s everything you need to know for a smooth filing process.

2025 Tax Return: What’s New?

Although the overall process hasn’t changed significantly, a few updates deserve attention:

  • Tax Bracket Adjustment: To reflect inflation, tax thresholds have increased by 1.8%. The entry threshold for income tax is now €11,497, while the 45% tax rate applies to income exceeding €180,294. As a result, around 800,000 households will be exempt from tax this year.

  • Tip Income Exemption: Employees in the hospitality sector continue to benefit from tax exemption on declared tips.

  • Expanded Deductions: Tax relief is now available for donations made to Mayotte (from December 2024 to May 2025) and to organizations supporting victims of domestic violence, capped at €1,000.

  • Energy-Saving Incentives: The reduced 5.5% VAT rate remains in effect for energy efficiency improvements and now extends to renewable heating networks.

  • Duty-Free Gifts: Financial support for thermal renovation can be gifted—up to €100,000 per donor and €300,000 per recipient—without incurring transfer duties.

  • New Minimum Tax for High Incomes: A new tax applies to households earning over €250,000 (or €500,000 for couples) who were previously taxed at a rate below 20%, ensuring they now pay at least this minimum rate.

Withholding Tax: A Shift for Couples

Starting September 1, 2025, the default withholding rate for married and civil union couples will be individualized. It will apply to personal income like salaries and pensions, while joint income (such as property or annuities) will remain taxed at the shared rate.

Couples may still opt for the common rate, but they must manually make this selection in their online tax account under the “Manage My Withholding Tax” section.

This aims to better balance taxation between partners with unequal incomes.

Is Paper Filing Still Allowed?

Since 2019, online filing is required for all taxpayers with internet access. However, exceptions still apply:

  • Households without internet at their primary residence.

  • Individuals who declare themselves unable to file online.

  • Residents of “white zones” (areas with poor internet access) until the end of 2024.

In these situations, paper returns remain valid if submitted by the same deadlines as online declarations.

Filing Deadlines in Île-de-France

Tax season officially opened on April 10, 2025. For residents in Île-de-France (departments 75–95), the deadline for online filing is Thursday, June 5, 2025.

Made a Mistake or Missed the Deadline?

You can correct your return online—even after signing it—via your personal account on the tax website. However, late filings may result in:

  • A penalty of 10% to 80% of the tax owed.

  • Interest of 0.20% per month on overdue amounts.

If you completely missed the deadline, some taxpayers are covered by automatic filing (considered complete unless changes are needed), except those subject to the real estate wealth tax (IFI).

If you’re not eligible for automatic filing, you can still request a penalty waiver by proving good faith. The online platform remains open until June 26, 2025. Beyond that date, only paper submissions will be accepted.

Stay Alert: Beware of Tax Scams

The tax season is a prime time for phishing scams. Be cautious of emails promising refunds or asking for your bank details. The tax administration will never request sensitive information by email. Always use the official site: impots.gouv.fr.

Claiming the Tax Credit for Home Services

To benefit from tax credits on services like cleaning, tutoring, or gardening, you must now provide:

  • The name of the company or service provider.

  • The nature of the services used, reported via form RICI 2042.

This update helps improve fraud control and ensure transparency.

Special Provisions for Seniors, People with Disabilities, and Farmers

  • Elderly and Disabled Individuals: May receive an automatic allowance of up to €2,796 (doubled for qualifying couples), without any special request.

  • Farmers: Continue to benefit from specific support measures, including exemptions on property taxes, favorable savings deductions, and relief from taxes on off-road diesel fuel.