In brief

• Online filing is mandatory if your home has internet access.
• Automatic filing requires no action on your part if your situation hasn't changed, subject to verification.
• Online filing for 2025 income opens on April 9, 2026.
• The deadline for paper returns is Tuesday, May 19, 2026, at 11:59 PM.
• You can get help via secure messaging, phone, or France Services spaces.

Who can file

You must declare your income to the tax authorities if you reside in France or if your tax domicile is in France.

To benefit from automatic filing in 2026 (for 2025 income), you must meet both of the following conditions simultaneously:

1. In 2025, you were taxed only on income pre-filled by the tax authorities.
2. You did not report any change in your situation in 2025.

An exception exists: you may still qualify for automatic filing if you reported one of the following events in 2025:

• Birth
• Adoption
• Taking in a minor child

The tax authorities will inform you whether you are eligible for automatic filing. If you are not eligible in 2026 but were in 2025, you will be notified of this change and of your obligation to file a return for your 2025 income.

If you are not eligible for automatic filing, you must file a standard return, either online or on a paper form if you do not have internet access.

Steps

Case 1: Automatic filing

Automatic filing exempts you from taking any action, but it requires one crucial step: verification.

1. Receipt of notice: In spring, you will receive a notice showing the income recorded by the tax authorities.

2. Verify the information: You must check all the information provided by the tax authorities. This includes:

   • Your family situation
   • Your income (wages, pensions, investment income)
   • Home employment expenses paid via Cesu or Pajemploi

3. Action based on verification results:

   • Information is correct: You don't need to do anything. No further action is required.
   • Your situation has changed: You must complete or modify the relevant sections of your online return.

How to verify online: Log in to your Finances publiques space on impots.gouv.fr, then click on "Verify my return data." You can also view your automatic return on the free Impots.gouv mobile app, available on the Play Store (Android) and App Store (iOS).

If you cannot file online (paper form): If you are eligible for automatic filing but do not have internet access, you will use a paper form. The process depends on your verification results:

• Information is correct: You don't need to do anything.
• Your situation has changed: You must complete or modify the relevant sections and send back the completed or amended paper return.

Case 2: Standard online filing

Online filing is mandatory if you have internet access.

1. Access the service: Log in to your personal space on impots.gouv.fr.
2. Start the process: Online filing for 2025 income opens on April 9, 2026.
3. Fill out the form: Follow the instructions to declare your income. The system will guide you section by section.
4. Submit: Once your return is complete, submit it before the applicable deadline.

To find the exact deadline that applies to your department or situation, use the simulator available on the website: "Check your income tax return deadline."

Case 3: Paper return

This option is reserved for taxpayers whose homes do not have internet access.

1. Obtain the form: Use the paper form provided by the tax administration.
2. Fill out the form: Enter your income and family situation on the document.
3. Send it in: Your income tax return must be submitted by Tuesday, May 19, 2026, at 11:59 PM. This deadline also applies to French residents abroad filing on paper.

Documents

No specific documents are required to be physically attached when filing online (automatic or standard), as data is pre-filled or entered directly. For paper returns, the form itself is the main document to complete and return.

It is recommended to keep your previous year's tax notice and supporting documents for your income (pay slips, tax certificates) to verify the accuracy of the pre-filled data.

Cost

Filing your income tax return is free.

The support channels mentioned below are also free, except where noted for telephone call costs.

Deadlines

• Online filing opens: April 9, 2026.
• Deadline for paper returns: Tuesday, May 19, 2026, at 11:59 PM.
• Deadlines for online filing: These vary depending on your department of residence. Consult the official simulator to find your exact deadline.

Common mistakes to avoid

• Forgetting to verify your automatic return: Even if no action is needed when the data is correct, you must log in to validate it. Ignoring this step could lead to errors in your future tax assessments.
• Not reporting changes in your situation: If your situation has changed (excluding birth, adoption, or taking in a minor child) and you believe you are eligible for automatic filing, you risk an incorrect calculation. In this case, you must complete or modify the relevant sections.
• Missing the deadline: For paper returns, the deadline is fixed (May 19, 2026). For online returns, strictly adhere to the deadline assigned to your department.
• Using a premium-rate number to contact the tax office: The tax information service can be reached at 0809 401 401. This number is not premium-rate, but standard call charges apply. Avoid unofficial numbers.

How to get help

If you encounter difficulties, several support options are available:

1. Secure messaging: Log in to your Finances publiques space on impots.gouv.fr, click on "Secure messaging" (top right of the page) to ask a question to a tax administration agent.
2. Online appointment: You can request an appointment with the relevant service via Pivot Local by entering your city or postal code.
3. Practical brochure: The "2026 Practical Brochure – 2025 Income Tax Return" from the Ministry of Finance indicates, for each section, the relevant lines and boxes, along with an image showing where they appear on the return.
4. Phone: Contact the tax information service at 0809 401 401.
   • Hours: Monday to Friday, 8:30 AM to 7:00 PM, excluding public holidays.
   • Cost: Free service + call charges.
   • Note: The phone number for your local tax office (SIP) is shown on your tax notice.
5. France Services spaces: Tax office agents are present in France Services spaces. They offer assistance and guide you through online procedures. Find the nearest location via Pivot Local.
6. Town hall: Sessions with tax agents are held at town halls. Check with your municipality via Pivot Local.

Official source

The information in this guide is extracted exclusively from the official sheet "Income Tax – Annual Tax Return" published on service-public.fr. This source ensures the accuracy of the procedures and dates mentioned.