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Income Tax - Annual Income Tax Return
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.
You live in France and you have to declare your income for the year? Online declaration is mandatory if your home is connected to the internet. Otherwise, you can use a paper form. Automatic reporting exempts you from any action if your situation has not changed since the previous year. We indicate the information you need to know according to the type of declaration you want to subscribe.
What applies to you ?
Automatic
Automatic reporting exempts you from any steps. You just need to check the information available to the tax authorities.
Automatic online reporting is mandatory if you have internet access.
You can benefit from an automatic declaration in 2026 if you complete the following 2 conditions :
- You were taxed only on pre-filled income by tax services in 2025
- You didn't report a change in 2025.
However, you can benefit from automatic reporting if you reported one of the following in 2025:
- Birth
- Adoption
- Collection of a minor child.
The tax authorities tell you whether you can benefit from an automatic declaration.
Please note
If you are not eligible for automatic reporting in 2026, whereas you were eligible in 2025, you will be informed of this change and of your obligation to file a return for your 2025 income.
You receive a spring notice showing you the income that has been withheld by taxes.
You must check all information indicated by the tax authorities.
Automatic declaration allows you to check in particular the following:
- Family situation
- Income (wages, pensions, income from movable capital)
- Home employment expenses paid via the Cesu: titleContent or Pajemploi.
To check your automatic declaration online, you must go to your particular space on impots.gouv.fr, then click on “Check the data of my declaration”.
Taxes: access to your space Private
Please note
You can also view your automatic return on the mobile application Impots.gouv. It is available for free on Play store (smartphone on Android) and on App store (smartphone on IOS).
The process depends on the outcome of your audit:
Répondez aux questions successives et les réponses s’afficheront automatiquement
The information is correct
You have no nothing to do.
Your situation has changed
You must complete or modify the relevant elements of your online declaration.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
If you can't report online, you can use a paper form.
The process depends on the outcome of your audit:
Répondez aux questions successives et les réponses s’afficheront automatiquement
The information is correct
You have no nothing to do.
Your situation has changed
You must complete or modify the elements concerned.
Return the completed or amended paper return.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
In case of difficulty, according to your need, you can use one of the support devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Site
To ask your question to a tax administration agent, you can go through the secure messaging by logging into your Private space:
Taxes: access to your space Private
Click on “Secure Messaging” (top right of the page).
You can also request an appointment with the competent service:
Tax Brochure
You can find help on all topics in the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal income tax department.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
Tax Information Service
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Hotspots with tax service agents are organized in the town hall:
Online
Online reporting is mandatory if you have internet access.
You must declare your income to the tax department if you reside in France or your tax domicile is in France.
Warning
If you live abroad but whether your resources come from France, you also have to declare your income.
You must make this declaration even if you have received only limited resources (or no resources).
This can allow you to benefit from the following advantages:
- Get a notice of non-taxation, necessary to qualify for certain aid (e.g. housing aid)
- Request the refund of tax credits you can claim.
Example :
You can benefit from the refund of a tax credit for childcare expenses, whether it is at your home or outside.
You must realize a single statement of income by tax home.
The income and expenses of all members of your tax household are therefore taken into account to establish a single tax in your name.
Internet reporting is mandatory if your principal residence is equipped with internet access and that you are able to make your declaration online.
In the event of non-compliance with the obligation to declare income via the internet, an increase of 0.2% the amount of tax payable is provided for, with a minimum of €60.
Your declaration is made from your online space:
2025 online 2024 income tax return (Individual section)
Before validating your pre-filled return online, you must check the information provided and if necessary, correct and complete them.
Keep the supporting documents for 3 years in the event of a request from the administration.
Please note
If you live in an area where no mobile service is available, you are exempt from remote reporting. You must complete a paper return.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
FYI
You can still correct certain elements of your return after it has been transmitted to the tax authorities.
In case of difficulty, according to your need, you can use one of the support devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Site
To ask your question to a tax administration agent, you can go through the secure messaging by logging into your Private space:
Taxes: access to your space Private
Click on “Secure Messaging” (top right of the page).
You can also request an appointment with the competent service:
Tax Brochure
You can find help on all topics in the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal income tax department.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
Tax Information Service
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Hotspots with tax service agents are organized in the town hall:
About the application Taxpots.gouv
You can file your tax return on smartphone or tablet using the mobile application Impots.gouv.
Application is available free of charge on Play store (smartphones on Android) and on App store (smartphones on IOS).
You must declare your income to the tax department if you reside in France or your tax domicile is in France.
Warning
If you live abroad but whether your resources come from France, you also have to declare your income.
You must make this declaration even if you have received only limited resources (or no resources).
This can allow you to benefit from the following advantages:
- Get a notice of non-taxation, necessary to qualify for certain aid (e.g. housing aid)
- Request the refund of tax credits you can claim.
Example :
You can benefit from the refund of a tax credit for childcare expenses, whether it is at your home or outside.
You must realize a single statement of income by tax home.
The income and expenses of all members of your tax household are therefore taken into account to establish a single tax in your name.
Application is limited to simple tax situations.
You cannot use it in the following situations:
- Change in your marital status (for example, civil partnerships, marriage, divorce)
- Use of a side declaration (e.g. tax reductions or credits).
Please note
If you are unable to use the application, an informational message tells you the reason for the exclusion.
The “Declare my income” service is accessible from the mobile application's homepage.
Information known to the administration is automatically displayed or pre-filled.
To declare your income, you must go through a journey in 4 stages :
- Situation
- Income
- Expenses
- Summary.
You can modify or add the following items:
- Dependants (minor or adult children)
- Certain income (wages, pensions, annuities, movable income, micro-land)
- Certain expenses (e.g. maintenance)
- Certain tax reductions or credits (child care expenses, donations, personal assistance, etc.)
- Change of address (in France).
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
FYI
You can still correct certain elements of your return after it has been transmitted to the tax authorities.
In case of difficulty, according to your need, you can use one of the support devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Site
To ask your question to a tax administration agent, you can go through the secure messaging by logging into your Private space:
Taxes: access to your space Private
Click on “Secure Messaging” (top right of the page).
You can also request an appointment with the competent service:
Tax Brochure
You can find help on all topics in the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal income tax department.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
Tax Information Service
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Hotspots with tax service agents are organized in the town hall:
Paper form
If you can't report online, you can use a paper form.
You must declare your income to the tax department if you reside in France or your tax domicile is in France.
Warning
If you live abroad but your resources come from France, you must also visit declare your income.
You must make this declaration even if you have received only limited resources (or none).
This can allow you to benefit from the following advantages:
- Get a notice of non-taxation, necessary to qualify for certain aid (e.g. housing aid)
- Request reimbursement of tax credits you can claim.
Example :
You can benefit from the refund of a tax credit for childcare expenses, whether it is at your home or outside.
You must not realize only one statement of income by tax home.
The income and expenses of all members of your tax household are therefore taken into account to establish a single tax in your name.
You can report your income on paper form if you are in one of the following situations :
- Your principal residence is not equipped with internet access
- Your main residence is equipped with internet access, but you are not able to file your declaration online.
You are using the pre-filled paper return received in April/May.
Depending on your situation, this is the declaration no. 2042 or No 2042 C.
The declaration RICI No. 2042 includes major tax reductions and credits.
If you do not receive a printout (1st declaration, change of address, change in family situation), you can download the necessary declarations from the end of April/beginning of May on Service-Public.fr or on the tax website.
Some income is to be reported on a annexed declaration. You can also download them online.
The main ancillary declarations are as follows:
- Form 2044 for the declaration of property income
- Form 2074 for the declaration of capital gains
- Form 2047 for income received abroad.
Before signing your declaration, you must check information indicated and, if necessary, correct and complete them.
You must reach the supporting documents to your paper return only if it is a document drawn up by you (detailed list of your actual costs for example).
However, keep the other supporting documents for 3 years in the event of a request from the administration.
If you reported your income online (or on the Taxpots.gouv application) in 2025, you will not receive a pre-filled paper return in 2026.
If you need to file a paper return for your 2025 income, you can get a pre-filled form from your tax department.
FYI
You must use a paper return if you are reporting for the 1re twice your income, and you weren't attached to your parents' return the previous year.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
FYI
You can still correct certain elements of your return after it has been transmitted to the tax authorities.
In case of difficulty, according to your need, you can use one of the support devices following:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tax Brochure
You can find help on all topics in the declaration in the tax brochure :
It shall indicate, for each heading, the lines and boxes concerned, together with an image of the part of the declaration where they are located.
Telephone
You can contact your personal income tax department.
Its number is indicated on your tax notice.
In case of difficulties in completing your return, you can contact the tax information service (non-surcharged number):
Who shall I contact
Tax Information Service
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
Espace France Services
You can find tax agents in the spaces France Services :
The agents of the France Services spaces also offer support and guide you in your online procedures.
Town Hall
Hotspots with tax service agents are organized in the town hall:
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.
Free service + price call
To contact the local service managing your file
Tax department (treasury, tax department...)To be helped in his statement
France Services / House of services to the public
Income tax returns
Electronic reporting (Articles 1649c Bb and 1649c Bd)
Presentation and content of income tax returns
Online service
Online service
FAQ
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance