In brief
- The annual income tax return applies to all tax residents in France.
- Online filing is mandatory if your home has internet access.
- Automatic filing requires no action if your situation hasn't changed, subject to verification.
- For the paper filing of 2025 income, the submission deadline is Tuesday, May 19, 2026, at 11:59 PM.
- Online filing deadlines vary depending on your department of residence.
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. This obligation also applies to French residents abroad for paper filings.
Automatic online 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 declaration that applies to you
There are three main filing methods:
- Automatic filing
- Online filing (manual)
- Paper form filing
Your choice depends on your internet equipment and any changes in your family or professional situation compared to the previous year.
2. Automatic filing cases
Automatic filing spares you from complex procedures but requires a validation step.
Eligibility conditions in 2026: To benefit from automatic filing, you must meet both of the following conditions:
- You were taxed only on income pre-filled by tax services in 2025.
- You did not report any change in situation in 2025.
Exception: You may still qualify for automatic filing if you reported one of the following events in 2025:
- Birth
- Adoption
- Foster care of a minor child
The tax authorities will specify whether you qualify for this scheme. If you cannot use automatic filing in 2026 even though you could in 2025, you will be informed of this change and required to file a standard return for your 2025 income.
Verification procedure: In spring, you will receive a notice indicating the income recorded by the tax authorities. You must verify all information, including:
- Your family situation
- Your income (salaries, pensions, investment income)
- Home employment expenses paid via Cesu or Pajemploi
To verify your automatic filing online:
- Log in to your Finances publiques space on impots.gouv.fr.
- Click on "Verify my declaration data".
- You can also view this declaration on the Impots.gouv mobile app (available free of charge on Play Store and App Store).
Verification result:
- Information is correct: No action is needed. The declaration is automatically validated.
- Your situation has changed: You must complete or modify the relevant items in your online declaration.
If you cannot file online but are eligible for automatic filing with a paper form:
- If the information is correct: No action is needed.
- If your situation has changed: You must complete or modify the relevant items and return the completed or amended paper declaration.
3. Non-automatic online filing cases
Online filing for 2025 income begins on April 9, 2026.
This method is mandatory if you have internet access. The submission deadline varies depending on whether you file online or on paper, and on your department of residence. It is recommended to use the simulator available on the tax website to find the exact date applicable to you.
4. Paper form filing cases
If your home is not connected to the internet, you can use a paper form.
The income tax return must be submitted by Tuesday, May 19, 2026, at 11:59 PM. This date also applies to French residents abroad.
Documents
No specific documents are mentioned as needing to be physically attached for standard automatic or online filings, as data is pre-filled. However, it is essential to keep proofs of declared income and deductible expenses (such as home employment costs) in case of a subsequent 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 free of charge. The telephone information service uses 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: Vary by department. Consult the official simulator.
- Receipt of automatic filing notice: In spring.
Pitfalls to avoid
- Failing to verify 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 formats. Online deadlines differ and are staggered. Respect the date 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 may remain in automatic filing, but you must ensure these elements were correctly accounted for during the verification phase.
- Thinking filing is optional if you have internet: Online filing is mandatory if you have internet access. Paper forms are reserved for those without connectivity.
Help and contact
If you encounter difficulties, several support options are available:
- Secure messaging: Log in to your Finances publiques space on impots.gouv.fr, click on "Secure messaging" at the top right to ask an agent a question.
- Appointment: You can request an appointment with the relevant service via the online portal.
- Practical brochure: The "2026 Practical Brochure - Declaration of 2025 Income" from the Ministry of Finance details each section, lines, and boxes, with explanatory images.
- Telephone: Tax information service at 0809 401 401 (non-premium number), Monday to Friday from 8:30 AM to 7:00 PM, excluding public holidays.
- France Services spaces: Agents provide assistance and guide you through online procedures. Find the nearest space via the local hub on service-public.fr.
- Town Hall: Sessions with tax authority agents are organized at town halls. Check with your municipality.
- Number on the notice: You can contact your local tax office for individuals (SIP) directly; the number is listed on your tax notice.
Official source
The information in this guide is extracted exclusively from the official sheet "Income Tax - Annual Income Declaration" updated on April 15, 2026, by Service Public / Directorate of Legal and Administrative Information (Prime Minister's Office).