Updated June 1, 2026 · France Tax Guide

All Types of Taxes in France: Complete 2026 Guide with Due Dates

France has personal taxes, business taxes, VAT, property taxes, wealth-transfer taxes, customs duties, excise duties, payroll and social contributions, local taxes and environmental charges. For 2026, the most important dates include 19 May for paper 2025 income-tax returns, 21 May / 28 May / 4 June for online income-tax and IFI declarations by zone, 15 March / 15 June / 15 September / 15 December for corporate tax instalments, monthly VAT deadlines usually between the 15th and 24th, 15 June and 15 December for CFE, 15 October / 20 October for property tax payment, and 15 December / 20 December for secondary-residence housing tax and vacant-home taxes.

19 May 2026 Paper deadline for 2025 income tax and IFI declarations.

21 May / 28 May / 4 Jun Online income tax and IFI declaration deadlines by French department zone.

20% / 10% / 5.5% / 2.1% Main VAT rates used in France, depending on product and territory.

15 Dec 2026 Common final CFE deadline and ordinary non-online secondary-home tax deadline.

Quick Answer: What Taxes Exist in France?

The main taxes in France are income tax, social levies, CSG, CRDS, flat tax on investment income, capital gains tax, property wealth tax, inheritance tax, gift tax, corporate income tax, VAT, CFE, CVAE, payroll tax, apprenticeship tax, property tax, housing tax on second homes, vacant housing tax, tourist tax, customs duties, import VAT, excise duties on energy/alcohol/tobacco, vehicle taxes, digital services tax, financial transaction tax, TGAP and local municipal taxes.

For beginners

Use the quick answer, tax map and FAQ to understand the difference between income tax, VAT, local property taxes and social levies.

For property owners

Focus on taxe foncière, taxe d’habitation on secondary homes, vacant-home taxes, IFI, real estate capital gains and transfer duties.

For businesses

Use the VAT, corporate tax, CFE, CVAE, payroll tax, DSN, customs, excise and environmental tax sections as your working checklist.

Author note: This guide was prepared for RevisionTown readers using official French sources including impots.gouv.fr, Service-Public, Entreprendre Service-Public, Douane, Urssaf, economie.gouv.fr and CalculatorWallah references. It exists to make France’s scattered tax rules easier to understand for students, expats, business owners and finance researchers.

How France’s Tax System Is Organized

France is a unitary tax system, but taxes are collected through several channels: national income and corporate taxes, VAT, payroll/social contributions, local property taxes, customs and excise duties, and sector-specific levies. A taxpayer may deal with several systems at once. For example, a landlord may file income tax, pay property tax, charge VAT in limited cases, pay IFI if real estate wealth is high, and report real estate capital gains on sale.

Complete List of All Major Tax Types in France

The table below gives a practical master list for residents, non-residents, companies, freelancers, landlords, importers, employers, property buyers, heirs, donors, hotels and local businesses.

No.	Tax / charge	French name	Category	Who deals with it?	Typical deadline or trigger
1	Income Tax	Impôt sur le revenu / IR	Personal tax	Residents on worldwide income and non-residents on French-source income.	Annual declaration in spring; 2026 online deadlines by zone.
2	Pay-as-you-earn withholding	Prélèvement à la source	Collection mechanism	Employees, pensioners, self-employed and landlords through instalments/withholding.	Monthly withholding or instalment cycle.
3	CSG	Contribution sociale généralisée	Social levy	Employment income, replacement income, pensions, investment income and property income.	Withheld or assessed with relevant income.
4	CRDS	Contribution au remboursement de la dette sociale	Social levy	Broad income base similar to CSG.	Withheld or assessed with relevant income.
5	Solidarity levy	Prélèvement de solidarité	Social levy	Investment and property income in many cases.	With income or investment-tax assessment.
6	Flat tax on investment income	Prélèvement forfaitaire unique / PFU	Investment income tax	Dividends, interest and certain capital gains.	Withholding/annual return cycle.
7	Capital gains tax on securities	Plus-values mobilières	Capital gains tax	Investors selling shares or securities.	Annual income tax return and broker reporting.
8	Real estate capital gains tax	Plus-values immobilières	Capital gains tax	Property sellers except exempt cases such as main residence.	At notarial sale process, generally handled at completion.
9	Property Wealth Tax	Impôt sur la fortune immobilière / IFI	Wealth/property tax	Individuals with net taxable real estate wealth above €1.3 million.	Declared with income tax; same 2026 declaration deadlines.
10	Inheritance Tax	Droits de succession	Wealth-transfer tax	Heirs and beneficiaries.	Usually declared within 6 months if death occurred in France, 12 months if outside France.
11	Gift Tax	Droits de donation	Wealth-transfer tax	Donors and recipients.	Usually at registration/declaration of gift.
12	Corporate Income Tax	Impôt sur les sociétés / IS	Company tax	Companies and entities subject to IS.	Instalments 15 Mar, 15 Jun, 15 Sep, 15 Dec; balance generally 15th of 4th month after year-end.
13	Business income tax for sole traders	IR - BIC/BNC/BA	Personal/business tax	Sole traders, freelancers, farmers and professional income earners.	Annual income return and professional schedules.
14	VAT	Taxe sur la valeur ajoutée / TVA	Indirect tax	VAT-liable businesses and consumers indirectly.	Monthly/quarterly CA3 dates usually between 15 and 24 of following month; simplified regime uses instalments and annual return.
15	Import VAT	TVA à l’importation	Import tax	Importers of goods into France.	At customs/import or VAT reverse-charge reporting depending on regime.
16	Customs Duty	Droits de douane	EU customs duty	Importers from outside the EU.	At import declaration/clearance.
17	Dock dues	Octroi de mer / octroi de mer régional	Overseas-region duty	Goods entering or produced in certain French overseas regions.	Import/territorial reporting cycle.
18	CFE	Cotisation foncière des entreprises	Local business property tax	Businesses using premises or land for professional activity.	Deposit by 15 June if applicable; final payment by 15 December.
19	CVAE	Cotisation sur la valeur ajoutée des entreprises	Business value-added tax	Businesses above CVAE thresholds during transitional years.	Instalments 15 June and 15 September if prior CVAE exceeds threshold; annual liquidation in May.
20	CET	Contribution économique territoriale	Business local tax package	Businesses liable for CFE and/or CVAE.	Follows CFE and CVAE deadlines.
21	Payroll Tax	Taxe sur les salaires	Employer tax	Employers not subject to VAT or only partly subject to VAT.	Annual declaration by 15 January following the wage year; monthly/quarterly provisional payments depending on prior tax.
22	Apprenticeship Tax	Taxe d’apprentissage	Employer/training tax	Employers subject to the tax.	Collected through DSN/Urssaf and annual balance mechanisms.
23	Professional training contribution	Contribution formation professionnelle	Employer/self-employed contribution	Employers and self-employed persons depending on status.	DSN/Urssaf or annual contribution cycle.
24	Employer social contributions	Cotisations patronales	Payroll contribution	Employers.	DSN and payment usually on the 5th or 15th of the month depending on employer profile.
25	Employee social contributions	Cotisations salariales	Payroll contribution	Employees through payroll.	Withheld by employer and declared through DSN.
26	Transport mobility payment	Versement mobilité	Employer/local contribution	Employers in relevant transport authority areas.	DSN/Urssaf cycle.
27	C3S	Contribution sociale de solidarité des sociétés	Corporate social contribution	Large companies above turnover threshold.	Annual declaration/payment cycle.
28	Digital Services Tax	Taxe sur les services numériques / TSN	Digital business tax	Large digital groups meeting thresholds.	Annual reporting/payment cycle.
29	Financial Transaction Tax	Taxe sur les transactions financières / TTF	Financial transaction tax	Purchasers/intermediaries in certain French share transactions.	Transaction and reporting cycle.
30	Property Tax on Built Properties	Taxe foncière sur les propriétés bâties / TFPB	Local property tax	Owners or usufructuaries on 1 January.	2026 non-online payment by 15 Oct; online payment by 20 Oct.
31	Property Tax on Unbuilt Properties	Taxe foncière sur les propriétés non bâties / TFPNB	Local property tax	Owners of land/unbuilt property.	Usually same property tax payment cycle.
32	Household Waste Collection Tax	TEOM	Local waste tax	Often property owners via property tax notice.	Usually included on property tax bill.
33	Housing Tax on Secondary Homes	Taxe d’habitation sur les résidences secondaires	Local housing tax	Owners/usufructuaries/occupiers of secondary residences.	Typically December payment cycle; non-online 15 Dec and online 20 Dec pattern.
34	Vacant Housing Tax	Taxe sur les logements vacants / TLV	Vacant-home tax	Owners of vacant homes in applicable areas.	Typically December payment cycle.
35	Development Tax	Taxe d’aménagement	Planning/development tax	Builders, developers and property owners doing construction works.	Triggered by planning permission/development authorisation and collected by notice.
36	Real Estate Transfer Duties	DMTO	Property transaction tax	Property buyers.	At notarial property transfer.
37	Tourist Tax	Taxe de séjour	Local tourism tax	Hotels, short-term rentals and guests.	Local reporting/payment cycle set by municipality/intermunicipality.
38	Advertising Tax	TLPE	Local advertising tax	Businesses with outdoor advertising/signage.	Local declaration/payment cycle.
39	GEMAPI Tax	Taxe GEMAPI	Local environmental/flood tax	Local taxpayers in participating areas.	Added through local tax system.
40	Energy products excise	Accise sur les énergies / TICPE-related framework	Excise duty	Fuel/energy businesses and consumers indirectly.	Customs/excise declaration cycle; rates can update annually.
41	Electricity excise	Accise sur l’électricité	Excise duty	Electricity suppliers and consumers indirectly.	Excise declaration cycle.
42	Natural gas excise	Accise sur le gaz naturel	Excise duty	Gas suppliers and consumers indirectly.	Excise declaration cycle.
43	Alcohol excise duties	Droits d’accises sur les alcools	Excise duty	Alcohol producers, importers and consumers indirectly.	Customs/excise movement and release cycle; 2026 rates apply from 1 Jan.
44	Tobacco duties	Droits de consommation sur les tabacs	Excise duty	Tobacco businesses and consumers indirectly.	Excise/tax stamp and release cycle.
45	Sweetened drinks taxes	Taxes sur les boissons sucrées/édulcorées	Product tax	Producers/importers/distributors of sweetened drinks.	Product-tax declaration cycle.
46	Air passenger transport tax	Taxe sur le transport aérien de passagers	Transport tax	Air carriers and passengers indirectly.	Air transport reporting cycle.
47	Vehicle registration taxes	Taxes sur les certificats d’immatriculation	Vehicle tax	Vehicle owners/buyers.	At registration.
48	Automobile CO₂/weight malus	Malus automobile	Environmental vehicle tax	High-emission or heavy vehicle purchasers.	At registration.
49	Annual business vehicle taxes	Taxes annuelles sur véhicules affectés à des fins économiques	Business vehicle tax	Businesses using vehicles for economic purposes.	2025 taxes declared between 15 and 26 Jan 2026 for many taxpayers.
50	Gambling and betting taxes	Prélèvements sur jeux/paris	Gambling tax	Betting, gaming, lottery and casino operators.	Sector-specific reporting cycle.
51	TGAP pollution tax	Taxe générale sur les activités polluantes	Environmental tax	Waste, polluting emissions and selected polluting activities.	Annual/liquidation dates through professional tax calendar; May 2026 for 2025 balances in many cases.
52	Water agency fees	Redevances agences de l’eau	Environmental charge	Water users, polluters and water-service operators.	Agency-specific declaration/payment cycle.
53	Legacy: ISF	Impôt de solidarité sur la fortune	Replaced tax	Historical relevance.	Replaced by IFI from 2018.
54	Legacy: main-residence housing tax	Taxe d’habitation résidence principale	Abolished for principal residence	Historical relevance for main homes.	Abolished for main residences, still relevant for secondary residences.
55	Legacy: TV licence fee	Contribution à l’audiovisuel public	Abolished tax/fee	Historical relevance.	Abolished.

France Tax Dates Calendar 2026–2027

France uses several deadline systems: income-tax declarations by zone, corporate-tax instalments, VAT monthly/quarterly calendars, business local taxes, property tax payment windows, DSN payroll dates and event-driven customs/property/inheritance rules.

Date	Status	Tax / event	Who should care?	What is due or changing?
15 January 2026	Checking	Payroll tax annual declaration	Employers liable to taxe sur les salaires	Annual 2502-SD declaration/payment for the previous year where annual filing applies. Monthly/quarterly provisional payments can also apply depending on prior-year amount.
15–26 January 2026	Checking	Business vehicle taxes	Businesses with vehicles used for economic purposes	2025 annual vehicle taxes declared and paid in January 2026 for many taxpayers.
16 March 2026	Checking	Corporate income tax instalment	Companies liable to IS	15 March 2026 falls on Sunday; the first IS instalment is practically due on the next working day in many cases.
5 April 2026	Checking	Simplified VAT quarterly instalment pattern	Businesses under simplified VAT instalment regime	Quarterly VAT advance-payment dates can include 5 February, 5 May, 5 August and 5 November depending on regime and form availability.
5 May 2026	Checking	Annual result/VAT timing for calendar-year businesses	Businesses with 31 December year-end	Calendar-year businesses generally file annual results by the second working day after 1 May, with extra electronic filing tolerance in many cases. Simplified VAT annual regularisation also follows this early-May pattern.
15 May 2026	Checking	Corporate tax balance example	Companies with 31 December year-end	IS balance is commonly due by the 15th day of the fourth month after year-end, so 15 May for 31 December year-end companies.
19 May 2026	Checking	Income tax and IFI paper declaration	Individuals and IFI taxpayers using paper returns	Paper declaration deadline for 2025 income and 2026 IFI, including first-time filers and some non-residents using paper forms.
21 May 2026	Checking	Online income tax / IFI Zone 1	Departments 01–19 and non-residents	Online deadline for 2025 income declaration and IFI declaration for Zone 1.
15–26 May 2026	Checking	Monthly VAT and TGAP professional calendar	Businesses under monthly VAT and TGAP obligations	Professional calendar windows include monthly VAT filing/payment and TGAP balance filings according to the date shown in the business tax account.
28 May 2026	Checking	Online income tax / IFI Zone 2	Departments 20–54 including Corsica	Online deadline for 2025 income declaration and IFI declaration for Zone 2.
4 June 2026	Checking	Online income tax / IFI Zone 3	Departments 55–976	Online deadline for 2025 income declaration and IFI declaration for Zone 3.
5 or 15 monthly	Checking	DSN and Urssaf social contributions	Employers	DSN/social contribution due dates are usually the 5th or 15th of each month depending on employer size and payroll timing.
15 June 2026	Checking	IS instalment, CFE deposit, CVAE first instalment	Companies and businesses	Second IS instalment. CFE deposit due for businesses meeting prior-year threshold. First CVAE instalment due where prior CVAE exceeds threshold.
15–24 June 2026	Checking	Monthly VAT	VAT-liable businesses under normal regime	June professional calendar window for monthly VAT filing/payment according to the exact date in the professional tax account.
15 July 2026	Checking	Monthly payroll tax / DSN cycle	Employers and payroll teams	Payroll/social and wage-tax style obligations continue monthly through DSN/Urssaf and tax accounts.
31 July 2026	Checking	Correction/review season	Individual taxpayers	Income tax notices begin to appear in summer; taxpayers should check reported income, withholding rate, bank details and reductions/credits.
5 August 2026	Checking	Simplified VAT instalment	Simplified VAT regime businesses	Quarterly instalment pattern includes a 5 August deadline where applicable.
Mid-August 2026	Checking	Online correction service opens	Individuals correcting 2025 income return	Online correction service for 2025 income declarations is expected from mid-August to mid-December 2026.
15 September 2026	Checking	IS instalment and CVAE second instalment	Companies and CVAE-liable businesses	Third IS instalment and second CVAE instalment deadline where applicable.
September 2026	Checking	Income tax balance collection	Individuals with remaining income tax due	Balance of 2025 income tax may be collected in one or several instalments depending on amount and tax notice.
15 October 2026	Checking	Property tax non-online payment	Property owners	Deadline to pay property tax if not using online or dematerialised payment.
20 October 2026	Checking	Property tax online payment	Property owners paying online	Deadline to pay property tax online; debit usually occurs several days later according to the payment confirmation.
2 November 2026	Checking	CFE notice availability	Businesses liable to CFE/IFER	Expected online availability of 2026 CFE/IFER notices around early November.
5 November 2026	Checking	Simplified VAT instalment	Simplified VAT regime businesses	Quarterly instalment pattern includes a 5 November deadline where applicable.
15 December 2026	Checking	IS instalment, CFE final payment, secondary-home/vacant-home tax non-online payment	Companies, businesses, second-home owners and vacant-home taxpayers	Fourth IS instalment. Final CFE/IFER deadline. Non-online payment deadline pattern for taxe d’habitation on secondary homes and vacant-home taxes.
20 December 2026	Checking	Secondary-home/vacant-home tax online payment	Second-home owners and vacant-home taxpayers	Online payment deadline pattern for December local housing taxes.
31 December 2026	Checking	Year-end tax planning and online correction closure	Individuals and businesses	Review capital gains, donations, investment income, business deductions, VAT, payroll, IFI values and property positions. Online correction service closes around mid-December, not necessarily 31 December.
15 January 2027	Checking	Payroll tax annual declaration	Employers liable to taxe sur les salaires	Annual payroll tax declaration/payment for 2026 where annual filing applies.
15 May 2027	Checking	Corporate tax balance example	Companies with 31 December 2026 year-end	Expected IS balance deadline for 2026 calendar-year companies, subject to current rules.

Exact professional VAT, payroll, excise and local tax deadlines may appear in the taxpayer’s impots.gouv.fr professional account, Urssaf account, customs account or local authority notice. Use this table as a planning calendar, then verify the operational deadline in the official account.

Deadline Patterns by French Tax Type

Use this table when a tax is event-driven or when the exact date depends on the taxpayer’s regime, local authority or tax notice.

Tax / obligation	Normal deadline pattern	Common mistake to avoid
Income Tax	Spring declaration: paper deadline and three online zones.	Using another department’s online deadline.
IFI	Declared with income tax using the same paper/online deadlines.	Thinking IFI is separate from the income-tax declaration window.
PAYE withholding	Monthly withholding or instalments through tax administration and employers.	Ignoring the annual declaration because tax was withheld monthly.
Corporate Income Tax	Four instalments on 15 Mar, 15 Jun, 15 Sep, 15 Dec; balance generally 15th of fourth month after year-end.	Missing the balance because instalments were paid.
VAT normal regime	Monthly or quarterly CA3 between roughly the 15th and 24th, exact date in professional account.	Assuming all businesses have the same VAT date.
VAT simplified regime	Annual CA12 plus instalments, including July/December or quarterly patterns depending on situation.	Confusing simplified VAT instalments with monthly CA3.
CFE	Deposit by 15 June if applicable; final payment by 15 December.	Waiting for a paper notice; CFE notices are generally online.
CVAE	Instalments by 15 June and 15 September if threshold met; annual liquidation in May.	Assuming CVAE is already fully abolished.
Property tax	Usually 15 October non-online, 20 October online.	Assuming tenant pays; legal taxpayer is owner/usufructuary on 1 January.
Secondary-home housing tax	Usually December payment cycle.	Assuming taxe d’habitation disappeared for all homes; it remains for secondary homes.
Vacant housing tax	Usually December payment cycle.	Forgetting local/vacancy criteria.
Inheritance tax	Generally 6 months after death in France, 12 months if death outside France.	Waiting until estate division is complete before checking duties.
Gift tax	At gift declaration/registration.	Ignoring reporting because the gift is within an allowance.
DSN / social contributions	Usually 5th or 15th monthly depending on employer profile.	Treating Urssaf like an annual tax.
Tourist tax	Local declaration/payment cycle.	Using Paris rules for another municipality.
Customs / import VAT	At import or through customs/VAT reporting mechanism.	Ignoring customs value, origin, EU/non-EU status and excise goods.
Excise duties	Product movement, import, release for consumption or customs declaration cycle.	Thinking excise applies only at retail checkout.
Development tax	Triggered by construction/development authorisation and collected through notices.	Forgetting it when budgeting a pool, extension or new build.

Important France Tax Formulas

These formulas are simplified for education and planning. Real calculations depend on residency, household quotient, tax treaty, deductions, local rates, VAT regime, professional status, exemptions, abatements and tax notices.

Taxable income

\[ \text{Taxable Income} = \text{Gross Income} - \text{Deductible Expenses} - \text{Allowances} \]

Income tax using family quotient

\[ \text{Tax per Household} = \text{Tax}\left(\frac{\text{Taxable Income}}{\text{Number of Parts}}\right) \times \text{Number of Parts} \]

This is a simplified view. France’s quotient familial has caps and special rules.

VAT on tax-exclusive price

\[ \text{TVA} = \text{Price Excluding Tax} \times \text{TVA Rate} \]

\[ \text{TTC Price} = \text{HT Price} + \text{TVA} \]

Reverse VAT from tax-inclusive price

\[ \text{HT Price} = \frac{\text{TTC Price}}{1+\text{TVA Rate}} \]

\[ \text{TVA} = \text{TTC Price} - \text{HT Price} \]

Corporate income tax

\[ \text{IS} = \text{Taxable Profit} \times \text{Applicable IS Rate} \]

Standard IS rate is 25%. A 15% reduced rate can apply to the first €42,500 of profit for eligible SMEs.

PFU flat tax

\[ \text{PFU} = \text{Investment Income} \times 30\% \]

The 30% total normally includes 12.8% income tax and 17.2% social levies.

Real estate capital gain

\[ \text{Capital Gain} = \text{Sale Price} - \text{Acquisition Price} - \text{Allowable Costs} \]

Holding-period abatements, main residence exemption and social levies can change the final amount.

IFI taxable base

\[ \text{IFI Taxable Wealth} = \text{Real Estate Assets} - \text{Deductible Real Estate Debts} \]

IFI applies when net taxable real estate wealth exceeds €1.3 million.

Property tax concept

\[ \text{Taxe Foncière} = \text{Cadastral Rental Value Base} \times \text{Local Rates} \]

CFE concept

\[ \text{CFE} = \text{Business Property Tax Base} \times \text{Local CFE Rate} \]

Development tax

\[ \text{Taxe d'Aménagement} = \text{Taxable Area} \times \text{Flat Value per m^2} \times \text{Local Rate} \]

Customs duty

\[ \text{Customs Duty} = \text{Customs Value} \times \text{Tariff Rate} \]

Mini France Tax Calculators for This Article

These calculators are educational examples only. Use impots.gouv.fr, official simulators, customs tools, payroll software or an expert-comptable for filing-grade calculations.

France VAT calculator

Amount

Amount type

VAT rate

Enter values and calculate French VAT.

Corporate tax estimate

Taxable profit

SME reduced rate eligible?

Enter profit and estimate French corporate income tax.

PFU flat tax estimate

Investment income / gain

Enter investment income and estimate PFU at 30%.

Related CalculatorWallah Tools for France Tax Planning

These tools help with estimates and education. They are not a substitute for impots.gouv.fr declarations, customs filings, payroll software or professional advice.

VAT Calculator

Add VAT, remove VAT, reverse VAT, compare country presets and use custom France rates.

Open VAT Calculator

GST Calculator

Useful for comparing VAT/GST transaction-tax logic across countries.

Open GST Calculator

Property Tax Calculator

Useful for property tax, local-rate and cadastral-value style examples.

Open Property Tax Calculator

Capital Gains Tax Calculator

Useful for sale price, acquisition cost and taxable gain examples.

Open Capital Gains Calculator

Payroll Deductions Calculator

Useful for payroll deduction education. Use French payroll software for filing-grade DSN and social contributions.

Open Payroll Deductions Calculator

Currency Converter

Useful for EUR conversions, imports, cross-border invoices and non-resident examples.

Open Currency Converter

Tax Calculators Hub

Browse tax calculators for VAT, property tax, capital gains, payroll and related finance workflows.

Open Tax Calculators Hub

How to Build a France Tax Compliance Calendar

France becomes easier to manage when you separate annual declarations, monthly business taxes, local property taxes, payroll obligations and transaction-triggered taxes.

Identify the taxpayer profile. Classify the person or business as resident, non-resident, employee, landlord, investor, sole trader, company, employer, importer, property owner, heir, donor or hotel/accommodation operator.
Map annual personal dates. Add paper and online income-tax declaration dates by department zone. Add IFI to the same calendar if real estate wealth exceeds the threshold.
Map corporate-tax dates. Add 15 March, 15 June, 15 September and 15 December for IS instalments, plus the balance deadline after year-end.
Map VAT dates by regime. Use the exact CA3 date in your professional account for normal regime businesses. Use CA12 and instalment rules for simplified regime businesses.
Map local business taxes. Add CFE 15 June deposit if applicable, 15 December final payment, CVAE instalments and May liquidation where relevant.
Map payroll and social contributions. Add DSN and Urssaf due dates, usually 5th or 15th monthly depending on employer profile.
Track property taxes separately. Add property tax October deadlines, secondary-home housing tax December deadlines, vacant-home tax, tourist tax and local development tax notices.
Map event-driven taxes immediately. Add inheritance deadlines, gift registration, notarial property transfer duties, customs duty, import VAT and excise duties when the taxable event occurs.
Keep proof. Save impots.gouv.fr confirmations, tax notices, bank debits, notarial statements, customs declarations, VAT returns, DSN reports and local authority receipts.

Practical rule: create separate reminders for “declaration,” “payment,” “instalment,” “local tax notice,” and “transaction-triggered tax.” France often separates these events.

Common Mistakes to Avoid

Using the wrong online income-tax zone

France’s online income-tax deadlines depend on department number. Non-residents have a specific deadline group.

Thinking housing tax is fully gone

Taxe d’habitation was abolished for principal residences, but it remains for secondary homes and certain furnished non-main-residence properties.

Ignoring IFI

IFI applies to net taxable real estate wealth over €1.3 million and is declared with the income-tax return.

Assuming all VAT dates are identical

Monthly VAT, quarterly VAT and simplified VAT regimes have different filing calendars. The exact date appears in the professional tax account.

Forgetting CFE because no paper notice arrives

CFE and IFER notices are generally available online in the professional account. Businesses must check them.

Confusing tax with social contributions

CSG, CRDS, employer contributions and DSN obligations are not always classified like ordinary taxes, but they materially affect payroll and investment income.

Frequently Asked Questions About Taxes in France

What are the main types of taxes in France?

The main taxes in France include income tax, VAT, corporate income tax, CFE, CVAE, property tax, housing tax on secondary homes, IFI, inheritance tax, gift tax, payroll tax, social levies, customs duties, import VAT, excise duties, vehicle taxes, tourist tax and environmental taxes.

When is the French 2026 income-tax declaration due?

For 2025 income declared in 2026, the paper deadline is 19 May 2026. Online deadlines are 21 May for Zone 1, 28 May for Zone 2 and 4 June for Zone 3.

When is IFI due in France?

IFI is declared with the annual income-tax return, so the same paper and online deadlines apply. IFI applies when net taxable real estate wealth exceeds €1.3 million.

What are the main French VAT rates?

The main VAT rates in France are 20%, 10%, 5.5% and 2.1%, depending on product, service and territory.

When are French VAT returns due?

For businesses under the normal VAT regime, monthly or quarterly VAT returns are generally filed and paid between the 15th and 24th of the following month, on the exact date shown in the professional tax account.

When are French corporate tax instalments due?

Corporate income tax instalments are due on 15 March, 15 June, 15 September and 15 December. The balance is generally due by the 15th day of the fourth month after the year-end.

When is CFE due in France?

CFE has a 15 June deposit deadline for businesses meeting the threshold and a 15 December final payment deadline. Notices are generally available online in the professional tax account.

When is French property tax due in 2026?

For 2026 property tax, the non-online payment deadline is 15 October 2026 and the online payment deadline is 20 October 2026.

Does France still have taxe d’habitation?

Taxe d’habitation has been abolished for principal residences, but it still applies to secondary residences and some furnished premises that are not used as the main home.

What is PFU in France?

PFU is the flat tax generally applied to certain investment income. It is commonly 30% total, made up of 12.8% income tax and 17.2% social levies.

Does France have wealth tax?

France replaced the broader wealth tax ISF with IFI, a real-estate-focused wealth tax. IFI applies to net taxable real estate wealth above €1.3 million.

Are CSG and CRDS income taxes?

They are social levies rather than ordinary income tax, but they are collected on many forms of income and are important for payroll, pensions, investment income and property income.

Quality-Control Audit

Is this better than a generic article?

Yes. It combines tax types, deadlines, formulas, practical mistakes, local-tax caveats, calculator examples and official references in one page.

Does it help beginners and advanced readers?

Beginners get definitions and answer boxes. Businesses and advanced readers get filing patterns, source links and tax-specific timing rules.

Are claims verifiable?

The source table links to official French tax, customs, payroll and business portals, plus CalculatorWallah tools for estimates.

What should be checked before filing?

Always check the taxpayer’s impots.gouv.fr account, Urssaf account, customs account, local authority notice, notarial file or professional adviser’s calendar.

Official Sources and Reference Links

Use these official and reference links to verify dates, rates, tax types, filing rules and calculator assumptions before making a filing or payment decision.

Source	Use it for	Link
Impots.gouv.fr: individual tax calendar	2026 income-tax and IFI declaration deadlines by paper and online zone.	Open individual calendar
Impots.gouv.fr: professional tax calendar	VAT, CFE, CVAE, TGAP and professional filing dates.	Open professional calendar
Impots.gouv.fr: income declaration 2026	Declaration conditions, correction service and online filing context.	Open 2026 income declaration guide
Impots.gouv.fr: IFI calculation	€1.3 million IFI threshold and progressive IFI scale.	Open IFI guide
Service-Public: taxe foncière	Property tax on built properties and owner/usufructuary rule.	Open property tax guide
Impots.gouv.fr: property tax 2026 payment	15 October non-online and 20 October online property tax payment deadlines.	Open online property tax deadline
Service-Public: secondary home housing tax	Taxe d’habitation on secondary residences and calculation base.	Open housing tax guide
Entreprendre Service-Public: VAT rates	French VAT rates including 20%, 10% and 5.5% examples.	Open VAT rates guide
Entreprendre Service-Public: VAT declaration	VAT declaration and payment under normal and simplified regimes.	Open VAT declaration guide
Entreprendre Service-Public: corporate tax	IS rate, declaration, instalments and payment timing.	Open corporate tax guide
Impots.gouv.fr: business results taxation	IS instalments on 15 March, 15 June, 15 September and 15 December.	Open results taxation guide
Impots.gouv.fr: CFE/IFER notices	2026 CFE/IFER notice availability and payment deadlines.	Open CFE/IFER notice guide
Impots.gouv.fr: CVAE form 1329-DEF	CVAE instalments on 15 June and 15 September where applicable.	Open CVAE form
Service-Public: CVAE abolition schedule	CVAE transition and abolition postponed to 2030.	Open CVAE update
Economie.gouv.fr: payroll tax	Taxe sur les salaires annual declaration by 15 January and periodic rules.	Open payroll tax guide
Urssaf: DSN	DSN declaration timing and examples.	Open DSN guide
Urssaf: contribution payment	Social contribution payment due dates aligned to DSN dates: 5th or 15th.	Open Urssaf payment guide
French Customs: import duties and taxes	Customs duty, import VAT and duties on non-EU purchases.	Open customs import guide
French Customs: alcohol excise 2026	Alcohol and alcoholic beverage excise rates applicable from 1 January 2026.	Open alcohol excise rates
French Customs: excise duties	Energy products, tobacco and alcohol excise information.	Open excise overview
Service-Public: development tax 2026	2026 taxe d’aménagement flat values and examples.	Open development tax values
CalculatorWallah VAT Calculator	French VAT add/remove/reverse VAT examples.	Open VAT Calculator
CalculatorWallah Property Tax Calculator	Property tax, assessed value and local-rate examples.	Open Property Tax Calculator
CalculatorWallah Capital Gains Tax Calculator	Capital gain formula examples and planning math.	Open Capital Gains Calculator
CalculatorWallah Currency Converter	EUR conversion, imports and cross-border invoice examples.	Open Currency Converter

Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, accounting, payroll, customs, investment or real estate advice. Confirm final obligations through impots.gouv.fr, Douane, Urssaf, local authorities, notaries and qualified advisers.