What sanctions should be imposed in the event of an error in his tax return?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
If your tax return contains errors or forgotten leading to a reduction in your tax or an increase in a tax advantage in your favor, tax penalties are applicable.
In addition to an increase in your tax, you will have to pay late interest.
You will have to pay an additional 10%.
It is applied to the additional tax you have to pay or the amount of the benefit you are not entitled to.
You can avoid this mark-up by one of the following 2 means :
- Regularize your situation spontaneously (by lodging an amending declaration)
- Respond within 30 days to a reminder from the administration.
In case of fraudulent maneuver or deliberate failure, heavier penalties apply.
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).
FYI
You will not have interest for late payment if you have notified the tax authorities in writing of your questions during the filing your return.
Who can help me?
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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...)
Late payment interest and mark-ups