In brief
- Annual income declaration concerns all tax residents in France.
- Online filing is mandatory if your home has internet access.
- Automatic filing exempts you from any process if your situation has not changed, subject to verification.
- For paper filing of 2025 income, the filing deadline is Tuesday, May 19, 2026 at 11:59 PM.
- Filing deadlines for online declaration vary depending on your department of residence.
Who can file
You must declare your income to the tax service if you reside in France or if your tax domicile is located in France. This obligation also applies to French residents abroad for paper filing.
Online automatic filing is mandatory if you have internet access and meet certain conditions related to your tax situation from the previous year.
Steps
1. Identify the type of filing that concerns you
There are three main filing modes:
- Automatic filing
- Online filing (manual)
- Paper form filing
Your choice depends on your internet setup and changes to your family or professional situation compared to the previous year.
2. Automatic filing
Automatic filing exempts you from complex procedures, but requires a validation step.
Eligibility conditions for 2026: To benefit from automatic filing, you must meet the following two conditions:
- You were taxed only on pre-filled income by tax services in 2025.
- You did not report any change in situation in 2025.
Exception: You can still benefit from automatic filing if you reported one of the following events in 2025:
- Birth
- Adoption
- Taking in a minor child
Tax services will clarify whether you can benefit from this arrangement. If you cannot benefit from automatic filing in 2026 when you could in 2025, you will be informed of this change and your obligation to file a standard declaration for your 2025 income.
Verification procedure: In spring, you receive a notice indicating the income retained by tax authorities. You must verify all information, including:
- Your family status
- Your income (salaries, pensions, investment income)
- Home care expenses paid via Cesu or Pajemploi
To verify your automatic filing online:
- Log in to your government finance space on impots.gouv.fr.
- Click on "Verify my filing data".
- You can also view this filing on the Impots.gouv mobile app (available free on Play Store and App Store).
Verification result:
- The information is correct: You have nothing to do. The filing is automatically validated.
- Your situation has changed: You must complete or modify the relevant elements of your online filing.
If you cannot file online but are eligible for automatic filing with a paper form:
- If the information is correct: You have nothing to do.
- If your situation has changed: You must complete or modify the relevant elements and return the completed or modified paper filing.
3. Online filing (non-automatic)
Online filing for 2025 income begins on April 9, 2026.
This method is mandatory if you have internet access. The filing deadline varies depending on whether you file online or on paper form, and on your department of residence. It is recommended to use the simulator available on the tax authority website to find the exact deadline that applies to you.
4. Paper form filing
If your home is not connected to the internet, you can use a paper form.
The income declaration must be filed by Tuesday, May 19, 2026 at 11:59 PM. This deadline also applies to French residents abroad.
Documents
No specific documents are mentioned as needing to be attached physically for automatic or standard online filing, as data is pre-filled. However, it is essential to keep supporting documents relating to declared income and deductible expenses (such as home care expenses) in case of future audit.
For paper filing, you must use the official form provided by the tax administration.
Cost
The process is free. The Impots.gouv mobile app is available for free. The phone information service is a non-premium number (cost depends on your operator).
Deadlines
- Start of online filing: April 9, 2026.
- Paper filing deadline: Tuesday, May 19, 2026 at 11:59 PM.
- Online filing deadlines: Variable by department. Check the official simulator.
- Receipt of automatic filing notice: In spring.
Pitfalls to avoid
- Not verifying automatic filing: Even though it is "automatic," you must verify the data. If you do nothing and the data is incorrect, your tax assessment will be wrong. If the data is correct, no action is required.
- Confusing deadlines: The May 19, 2026 date applies only to paper format. Online dates are different and staggered. Follow the deadline indicated by the simulator for your department.
- Forgetting to report certain changes: If you had a child, adopted or took in a minor in 2025, you can remain on automatic filing, but you must verify that these elements were properly taken into account during the verification phase.
- Thinking filing is optional if you have internet: Online filing is mandatory if you have internet access. Paper form is reserved for people without internet.
Help and contact
If you need help, several support options are available:
- Secure messaging: Log in to your government finance space on impots.gouv.fr, click on "Secure messaging" in the top right to ask a question to an agent.
- Appointment: You can request an appointment with the relevant service via the online portal.
- Practical guide: The "Practical Guide 2026 - Declaration of 2025 Income" from the Ministry of Finance details each section, relevant lines and boxes, with explanatory images.
- Phone: Tax information service at 0809 401 401 (non-premium number), Monday to Friday from 8:30 AM to 7 PM, excluding public holidays.
- France Services centers: Agents offer assistance and guidance with online procedures. Find the closest center via the local hub on the service-public.fr website.
- Town hall: Regular office hours with tax service agents are organized at the town hall. Check with your municipality.
- Number on the notice: You can contact directly your individual tax office (SIP) whose number is listed on your tax notice.
Official source
The information in this guide is extracted exclusively from the official fact sheet "Income Tax - Annual Income Declaration" updated on April 15, 2026 by Service Public / Legal and Administrative Information Service (Prime Minister).