2024 tax return: last department deadline of June 5

As of April 10, you can access the online service on the tax website to report the income you collected in 2024.

If you report your income online, you get extra time. The due date depends on the department in which you reside (department of the address in your pre-filled return):

• May 22, 2025 at 23:59: departments 01 to 19, and for persons not resident in France;
• May 28, 2025 at 23:59: departments 20 to 54;
• June 5, 2025 at 23:59: departments 55 to 976.

Who has to make a statement?

You have to declare your income if you are in one of the following situations:

• you reside and have a main professional activity in France;
• you live abroad but your income comes from French sources;
• you turned 18 last year and you're not attached to your parents' tax home.

How to report your income?

Online Declaration

If you already have a tax number, online access number and reference tax income, you must report your income online on the site impots.gouv.fr following these steps:

• log in to your Special area, providing your tax number and password;
• Select the Declare topic.
• check the information provided, and if necessary correct and complete your tax return.

If you don't know your tax number, you can ask for it at the counter of your personal income tax department or from a form available on the impots.gouv.fr  (Contact > You are an individual > Your request relates to access to your particular space > About a difficulty in creating your particular space > You do not know your tax number).

Once you have completed your 2024 income tax return, you will be able to determine the withholding tax rate that will apply to your income starting in September 2025.

After you sign your return online, you can still change it if you wish until the filing deadline.

You will receive your 2025 tax notice (online or in hard copy), based on your 2024 income tax return, during the summer. If you notice an error, you can make a correction directly online from your Particular space.

Paper Declaration

You may file a paper return if you are:

• your main residence is not equipped with internet access;
• you reside in an area where no mobile service is available;
• your main residence is well equipped with internet access but you are not able to use the telecountering service correctly.

You can change your tax return by sending with the personal income tax office on which you depend, until the deadline for submission, a statement of amendment containing all the headings relating to you.

Auto Declaration

You can benefit from an automatic declaration (form 2042K AUTO) in 2025 if you meet the following 2 conditions:

• you are taxed only on 2024 income pre-filled by the tax authority;
• and your information has not changed in 2024 (address, marital status, amount of income and expenses, expenses eligible for tax credit or reduction, etc.). However, if you have declared a birth beforehand in your "Manage my direct debit" area, this information is included in your automatic declaration.

This declaration is pre-filled with known information: family situation, income (wages, pensions, income from movable capital), CSG deductible, home employment expenses paid via CESU or Pajemploi, withholding tax already paid.

It shows the amount of income tax calculated on the basis of these elements, and the resulting withholding tax rate that will apply as of September 2025.

If the information is correct and complete you don't have to do anything; your return will be automatically validated and your 2025 tax notice will be available starting this summer in your Personal Space.

The pre-filled information no longer matches your current situation? You will be required to report new items on the return in the usual manner:

• online;
• by returning the completed or amended paper return, if you do not have internet access or if you are unable to use the remote declaration service correctly.