Income tax declarations open in France: what's new in 2026?

People with French income tax declarations to make for 2025 income may do so from today via their personal accounts at impots.gouv.fr.

Declaration deadlines are also confirmed as being those stated previously by a tax workers’ union, which we reported earlier this week. 

As usual these are staggered from late May (starting on May 21 for departments 1-19) to early June, depending on the department of France you live in, if you are a French tax resident.

For non-residents with French income to declare (such as from renting out property) the online deadline is as for the first group of French departments.

Those submitting a paper declaration have the earliest deadline: May 19 (at midnight), with the date of the postmark on the envelope standing as proof, unless you drop the forms into your tax office in person.

Our help guide to French income tax for 2026 shows details of how to declare your 2025 income, however here are some of the new aspects to be aware of this year.

• Tax reductions for gifts to charity: For 2025 income declared this spring there are some changes to the ceilings for tax reductions for gifts to good causes.
  
  Notably, to benefit from a 75% tax deduction for gifts to charities helping the needy (with food, shelter, medicine…) the ceiling is raised to €2,000 from €1,000 with regard to gifts made from October 14, 2025 onwards (inclusive of gifts made before this date).
  
  Gifts to domestic violence charities also benefit from the high 75% (up from 66%) rate for gifts from February 15, 2025 onwards and the same ceilings are applied as to gifts to charities helping the needy (the two types of gift are combined for the application of the ceilings).
  
  As usual, for gifts above the ceilings for the 75% rate a standard 66% deduction is available within certain maximum annual limits depending on your taxable income for the year.
• Avis d’impôt: The tax office will no longer send paper avis d’impôt income tax statements in the summer if you declared online in 2025. The avis will only be available in your personal online space and you will be notified by email of this. It should arrive between July 24 and 31.
  
  However, there will be an option to state online that you wish to continue receiving a paper version, if necessary.
  
  This reverses the previous rule whereby paper statements were sent unless you had specifically opted to go ‘zéro papier’.
• Furnished holiday rentals: Tougher new micro-BIC tax rules are in place for the taxation of income from 2025. The ceiling to benefit from the simple micro-BIC regime has been lowered to just €15,000 for ‘unclassified’ holiday rentals (those without an official star rating) and the related tax allowance is now 30%.
  
  For star-rated holiday rentals and for chambres d’hôtes the ceiling and allowance are now €77,000 and 50%.
• Social charges rise: The contribution sociale généralisée (CSG) social charge has risen in many cases from 9.2% to 10.6%.
  
  This applies already with respect to non-professional furnished rental income from 2025 and to capital gains on shares from 2025.
  
  It applies to bank interest and share dividends from 2026 income onwards. It does not apply to assurance vie gains, property capital gains or income from plans épargne logement.