Deadlines 

The due dates for declaration are as for French income tax and vary depending on where you live and whether you declare on paper or by internet. 

If you declare online, as for income tax, you will benefit from a later deadline than if you declare on paper.

Once you have declared, the amount of IFI payable will be calculated by the tax office. In August, you will receive an avis d'imposition showing the amount to pay.

In the case of a paper declaration, you have to send it in to your tax office, with all relevant annexes, to the Service des impôts des particuliers (tax office for members of the public) indicated on the first page of your pre-filled form if you received one, even if you changed address in 2025. 

You must send it at the same time as your income declaration if you have to make one. In recent years, the earliest deadline (around mid-May) was for those declaring by paper, whether residents or non-residents.

This was then followed by declarations online, at staggered dates through late May and early June, depending on the department in France where you live.

The earliest date for online declarations will be for non-residents and for residents in departments 01 to 19. Then come residents in departments 20-49, and then finally residents in departments 50-976.

If you live in Monaco you have to send the form to the:

Service des impôts des particuliers de Nice Est-Ouest-Menton
22 rue Joseph Cadei - CS 63151
06 172 NICE Cedex 2

Otherwise, if you live outside France you have to send it to:

Service des impôts des particuliers non-résidents
10 rue du Centre - TSA 10010
93465 NOISY-LE-GRAND Cedex

If you are declaring for the first time, declare to the tax office for the area where you lived on January 1, 2026.