2025 Income Tax Declaration: Deadlines, Key Changes, and Practical Advice

The 2025 income tax declaration campaign officially began on Thursday, April 10. Taxpayers can now declare their income earned in 2024, either online or, in specific cases, using paper forms. As in previous years, deadlines vary depending on the taxpayer’s department of residence:

• Departments 1 (Ain) to 19 (Corrèze): Thursday, May 22 at 11:59 p.m.

• Departments 20 (Corsica) to 54 (Meurthe-et-Moselle): Wednesday, May 28 at 11:59 p.m.

• Departments 55 (Meuse) to 974 (Réunion) and 976 (Mayotte): Thursday, June 5 at 11:59 p.m.

Paper declarations, reserved for those without internet access or for non-residents, must be submitted no later than Tuesday, May 20.

Fewer Paper Forms Being Sent

To reduce costs, the tax administration will no longer send pre-filled paper forms to households that filed online last year. However, a printed version can still be requested. The Solidaires Finances Publiques union warns that this change may result in increased demand at physical and phone-based support centers.

Key Updates to Know

Updated tax brackets:
As included in the 2025 budget, income tax brackets have been adjusted by 1.8% to account for inflation. This aims to prevent low-income households from becoming taxable solely due to salary increases. The progressive tax scale now ranges from 0% for income up to €11,497, to 45% for income exceeding €180,294.

New default withholding tax rate for couples:
Starting September 1, a personalized withholding rate will automatically apply to married or civil union couples, unless they choose otherwise. This measure promotes fairer tax contributions, especially in cases of unequal income between partners—often to the detriment of women under the current system.

New contribution for high earners:
Taxpayers earning more than €250,000 per year (single) or €500,000 (couple without children) will be subject in 2025 to a new Differential Contribution on High Incomes (CDHR). This temporary measure ensures a minimum tax rate of 20% for the wealthiest.

Penalties for Late Filing

Missing the deadline can result in the following penalties:

• 10% increase without prior notice

• 20% increase if filed within 30 days after official notice

• 40% increase if filed more than 30 days after notice

• 80% increase in case of undeclared income or hidden activity

Late payment interest also applies at a rate of 0.20% per month on the amount owed.

Support for Taxpayers

To assist filers, the National Council of Chartered Accountants is offering a dedicated website (allo-impot.fr) and a toll-free helpline (0800 06 54 32) available two days a week starting May 21.