French income tax 2025: deadlines, rates and key considerations

Who needs to file a French tax return?

You must file a French tax return if:

• You live and work in France;

• You are a non-resident with income from French sources (e.g. rental income, pensions, or dividends);

• You are involved in cross-border employment or own French property.

French tax rates in 2025

For residents, France applies a progressive income tax system. For non-residents, there is a flat rate of:

• 20% on income up to €29,315 ;

• 30% on income exceeding that threshold ;

• Plus an additional 7.5% social contribution.

Non-residents can opt to be taxed at the average rate (taux moyen) if it results in a lower tax burden.
Employees working in France pay taxes through withholding at source, deducted directly by their employer (prélèvement à la source).

Key deadlines for filing in 2025

Online declaration

The deadline depends on your département of residence or taxation:

• Départements 01 to 19 and non-residents: Thursday 22 May 2025

• Départements 20 to 54: Wednesday 28 May 2025

• Départements 55 to 974 and 976: Thursday 5 June 2025

Paper declaration

Paper returns must be submitted by Tuesday 20 May 2025.

A paper declaration is only possible in one of the following cases:

• Your primary residence has no internet access.

• You are unable to file online for specific reasons.

• This is your first-ever French tax return.

Note: Starting in 2025, paper returns will no longer be sent to those who filed online the previous year.

Consequences of late filing

Late returns may attract a 10% surcharge, as well as negligence interest of 0.20% per month.

Need help with your French tax return? Our tax experts are here to support you with clear, personalised advice and assistance.