Income tax - What penalties for late filing?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Income tax: 2026 income tax return for 2025
This page is up to date at 1er January 2026.
However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.
In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.
The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.
If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.
If you report your income late, you will have to pay penalties, an increase in your taxes and possibly late interest.
If you missed the deadline, you can still complete your tax return.
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The online declaration remains available
You can file your tax return from your personal online space:
The online declaration is no longer available
You can file your tax return using a paper form:
2025 Income Tax Return 2024 (paper)
Who shall I contact
Increase in tax due
If you report your income late, your tax will be increased by 10%.
The mark-up changes to 20% in the event of late submission of the declaration within 30 days of a formal notice of the tax administration.
In some situations, heavier penalties are applied:
- 40% where the declaration has not been lodged within 30 days of receipt of a formal notice
- 80% in case of discovery of a occult activity, without the need for a formal notice.
Warning
Penalties for late filing are calculated on the total amount of tax due, without taking into account deposits and levies already paid.
Interest on late payment
Late payment interest is also charged.
They amount to 0.20% of the tax due per month of delay (i.e 2.4% over 1 year).
This interest applies until the last day of the month in which the tax return is filed.
Please note
The basis for calculating default interest is reduced by the payments you have already made (for example, withholding tax).
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your file
Tax department (treasury, tax department...)