In brief
- Online filing is mandatory if your home has internet access.
- Automatic filing requires no action on your part if your situation has not changed, subject to verification.
- The deadline for paper filing of 2025 income is Tuesday, May 19, 2026, at 11:59 PM.
- Online filing for 2025 income opens on April 9, 2026.
Who can file
Automatic filing
You may benefit from automatic filing in 2026 if you meet both of the following conditions:
- You were taxed only on income pre-filled by the tax authorities in 2025.
- You did not report any change in your situation in 2025.
However, you may still qualify for automatic filing if you reported one of the following events in 2025:
- Birth
- Adoption
- Taking custody of a minor child
The tax authorities will inform you whether you are eligible for automatic filing. If you were eligible in 2025 but are not in 2026, you will be notified of this change and informed that you must file a return for your 2025 income.
Online filing
Online filing is mandatory if you have internet access. You must declare your income to the tax authorities if you reside in France or if your tax domicile is in France.
Steps
1. Check your eligibility and receive the notice
In spring, you will receive a notice showing the income recorded by the tax authorities. You must verify all information provided by the tax services.
2. Access your personal account
To verify your automatic filing online, go to your Finances publiques space on impots.gouv.fr and click on "Verify my declaration data". You can also view your automatic filing on the Impots.gouv mobile app, available free of charge on the Play Store (Android smartphones) and the App Store (iOS smartphones).
3. Perform the verification
Automatic filing allows you to verify, in particular, the following details:
- Family situation
- Income (wages, pensions, investment income)
- Home employment expenses paid via Cesu or Pajemploi
Answer the successive questions, and the responses will appear automatically.
4. Depending on the verification result
Case A: The information is correct You do not need to take any action.
Case B: Your situation has changed You must complete or modify the relevant sections of your online declaration. If you are required to use a paper form for automatic filing (because you cannot file online), you must complete or modify the relevant sections and return the completed or amended paper declaration.
Important deadlines
- Online filing for 2025 income opens on April 9, 2026.
- Paper income tax returns must be submitted by Tuesday, May 19, 2026, at 11:59 PM, including for French residents living abroad.
- The deadline varies depending on whether you file online or on paper. You can use the following simulator to find your specific deadline: Check your income tax filing deadline.
Documents
- Tax notice (to find the phone number of your local individual tax office).
- Paper form (if you do not have internet access).
- Internet access and a Finances publiques account on impots.gouv.fr.
- Impots.gouv mobile app.
Cost
- The Impots.gouv mobile app is available free of charge.
- The tax information hotline is a free service + call charges.
Timelines
- Receipt of automatic filing notice: in spring.
- Opening of online filing: April 9, 2026.
- Closing of paper filing: May 19, 2026, at 11:59 PM.
Pitfalls to avoid
- Forgetting to verify pre-filled information: even with automatic filing, verification is mandatory.
- Failing to report changes in your situation (except for birth, adoption, or taking custody of a minor child): this may lead to errors in your declaration.
- Using a paper form when you have internet access: online filing is mandatory in this case.
- Missing the May 19, 2026, deadline for paper filings.
How to get help
If you encounter difficulties, you can use one of the following support options, depending on your needs:
Tax website
To ask a question to a tax administration agent, use the secure messaging system by logging into your Finances publiques space. Click on "Secure Messaging" (top right of the page). You can also request an appointment with the relevant department via Pivot Local.
Tax brochure
You can find guidance on all sections of the tax return in the official tax brochure: Practical Guide 2026 - Declaration of 2025 Income from the Ministry in charge of Finance. It indicates, for each section, the relevant lines and boxes, along with an image showing where they appear on the form.
Phone
You can contact your local individual tax office. Its phone number is listed on your tax notice. If you have trouble completing your return, you can contact the tax information service (non-premium number):
- By phone: 0809 401 401
- Monday to Friday, 8:30 AM to 7:00 PM, excluding public holidays.
France Services space
Tax office agents are available at France Services locations. They offer assistance and guide you through online procedures. Use Pivot Local to find the location nearest to you.
City Hall
Sessions with tax officials are organized at city halls. Use Pivot Local to find out where to go based on your city or postal code.