People in 19 departments in France must file their tax return by May 25, one week from today. We recap the national schedule and what happens if you miss your deadline.
The income declaration window opened on Thursday, April 13 this year. Everyone resident in France or with relevant France-sourced income, most commonly from renting out a second home, must make a declaration.
Your tax return this year concerns 2022 income.
The departments that must file (online) by May 25 are:
The next deadline after that is June 1 and the next is June 8.
If you are filing on paper, you must send it by 23:59 on May 22, with a postmark attesting to this, regardless of where you live. If this is the first time that you are filing taxes in France, you cannot do it online, and will need to send a paper return.
However, the vast majority of people now file their French tax return online at the impots.gouv.fr website (and more specifically, on the Telepaiement.dgfip.finances.gouv.fr site).
To log in, you will need your numéro fiscal. If you do not have one yet, you can request one via the website.
For extra help, you can also call the service (free service plus phone call cost) on 0 809 401 401 from Monday to Friday, from 08:30 to 19:00. There are also options for people who have trouble hearing.
The deadline for non-residents to declare France-based income is 23:59 on May 25.
Tax changes for 2023
There have been a series of tax changes for 2023.
Income tax bands have increased by 5.4% this year, meaning any earnings up to €10,777 are not subject to any tax. The next bands are:
From €10,778 to €27,478: 11%
From €27,479 to €78,570: 30%
From €78,571 to €168,994: 41%
More than €168,994: 45%
There are also new rules for all homeowners, who must make a one-off declaration of their property’s (or properties’) occupancy.
Other new rules include:
A re-evaluation of kilometrage allowance for people who use their vehicles for work
An increase in the minimum amount eligible for a childcare tax credit
New regulations for at-home help employees
An end to the 30% tax credit for a press subscription
A full list of the new rules, and more information on what they mean, can be seen here: France income tax return 2023: What is new this year as website opens?
What if I miss the deadline in my department?
If you miss the deadline, the most immediate impact is that your tax bill will increase.
It will increase by rising percentages, depending on when you do eventually pay, after being informed that your return is late.
10% if you declare before the formal notice is given, and if you have not paid your tax within 45 days following the deadline
20% if you declare within 30 days of receipt of the formal notice
40% if you do not declare within 30 days of receipt of the formal notice
80% if the tax office discovers that you are engaged in a covert activity (such as undeclared work or illegal activity). You will not receive a prior notice informing you of this.
Interest is also charged in addition, amounting to 0.20% of tax due per month, and 2.4% of the tax due if you have not declared anything after one year.
What if I cannot pay?
If you are experiencing financial hardship that is affecting your ability to pay your taxes, you can appeal to the tax authority, and read more information here (in French)
Depending on your situation, you may be given extra time to pay, or have any penalties waived. For example, if you have been in hospital for a prolonged amount of time, which has affected your ability to pay, you will be exempt from any late penalties.
The Connexion’s new Income Tax in France 2023 (for 2022 income) Helpguide is now available as a digital, PDF version. It helps with declarable income such as pensions, rent, ISAs, shares, savings and interest, Airbnb income, and self-employment, with an overview of the various French forms. You can buy it here.