Key dates for 2026 tax year
Tax year runs from January to December in France
January 1 - December 31, 2025
The tax year for which you declare income in spring 2026.
January 15, 2026
For those paying monthly instalments under systems linked to PAS, this was the date of the first direct debit of the year, based on estimated amounts (PAS on salaries and French pensions is taken literally ‘at source’, usually once a month).
This was also the date for the 60% RICI pay-out of estimated tax credit and reduction money for 2025.
February 16, 2026
For those who pay instalments under the PAS systems and who opted to pay quarterly, the first instalment of the year was payable.
April 9, 2026
Online declarations open and tax forms are issued for 2025 income.
Mid May – early June, 2026
The declaration deadlines for French residents and non-residents. Deadlines for online declarations are later than those for paper.
Late July – mid - August, 2026
Tax and social charges assessment issued (avis d’impôt).
September – December, 2026
Payment of any tax due on 2025 income, in one go or spread out until the end of the year.