Declaration of income: procedures, forms and deadline for taxes 2025

The tax return is to be completed each year, in April, May and June. Taxpayers notify the tax administration of income they received in the previous year. Despite the implementation of the withholding tax since January 1, 2019, this declarative obligation continues. How to declare your taxes? On what date? What are the forms to be completed and the steps to be taken online? Focus on the 2025 income declaration.

Capital video: declare your income

• 
  

  To safeguard
  

  
  
  

  Saved
  

What is the declaration of income in France?

A declaration of professional income to taxes

The income tax return is a document to be completed each year to declare its income to the tax administration. Any adult in France, an employee or independent, must declare their professional income of the past year. The 2025 declaration therefore relates to the revenues of 2024.

People who have perceived little or no resources must also complete their declaration. And this, to benefit from advantages such as obtaining a notice of non-taxation or a refund of tax credits. Taxpayers residing abroad, but whose resources come from France, must also make their declaration for taxes.

An automatic declaration, online or via a paper form

The declaration is made necessarily online For taxpayers with an internet connection. For the others, it can be done via a paper form. It is also possible to opt for an automatic tax declaration, provided that:

• The tax return was pre -filled by taxes the previous year
• The taxpayer’s situation has not changed between the previous year to the new declaration

When should you make your tax return in 2025?

On Monday, March 17, the Directorate General for Public Finance (DGFIP) unveiled the date of opening of the income declaration campaign. The revenue remote control service will be accessible on the tax site.gouv.fr from the THURSDAY April 10, 2025. For this 2025 declaration, the tits of the tax scale were revalued by 1.8%, in order to take into account inflation.

What is the last day to make his statement on the Internet in 2025?

Online tax declaration dates according to the place of residence

The declaration limits depends on the taxpayer’s residence department and are set each year. For 2025, they are not yet known. But they should be between the end of May and early June. The official dates will be communicated by the DGFIP from April 10, the opening date of the online declaration. In 2024, the declaration limits were as follows:

• Thursday, May 23, 2024 At midnight for departments 1 to 19 and for the French living abroad.
• Thursday May 30, 2024 at midnight for departments 2A to 54.
• Thursday June 6, 2024 at midnight for departments 55 to 95 and the DOM (974 to 976).

Deadline to fill out your declaration of paper income

For people who make a declaration on a 2042 paper form, the declaration deadline differs. That of 2025 is not yet known. In 2024, it was fixed at Monday, May 20 at midnight.

Note : Some taxpayers may receive an SGC sample between September and December. It corresponds to the amount of taxes which has not been set by the withholding tax.

Is it mandatory to make your tax declaration online?

Online declaration compulsory

Since January 1, 2019, the Declaration of internet income has become compulsory, As soon as the taxpayer’s main residence is equipped with internet access and the latter is able to declare it online. If the taxpayer does not comply with this obligation, he exposes an increase of 0.2% of the amount of the tax to be paid, with a minimum of 60 euros.

Declaration of income on paper: exceptions

Only people who do not have access to the Internet or not being able to declare online because of their age, a handicap or the non-maitrise of digital can still declare their income on a paper form.

In this case and if the taxpayer has not received the forms from the tax administration (first declaration, change of address, change of family situation), he must then download the necessary forms from early May on the tax site.

>> Our complete tax guide. How to declare your income? How to reduce your tax bill via investments? What to do in the event of administration control?

How to complete your income declaration online?

Make your declaration on the tax site.gouv.fr

To declare your income online, it is advisable to connect to the impots.gouv.fr site. To access his online declaration, the taxpayer must have the pre-reproductive income tax declaration form which he received by post and his tax notice from the previous year. In the “private” space, he must click on “I wish to declare my income online”.

Connect to your particular space with your tax number or remote control

He must then indicate:

• his 13 -digit tax number and his teledlarant number as they appear on the income declaration form received by post;
• its reference tax income which appears on the tax notice of the previous year;
• A valid email address.

If you cannot connect or have any questions about your declaration, you can contact taxes.

Check your pre -filled declaration online

After validating this stage, the taxpayer’s taxpayment declared on the screen. It is pre-filled according to the elements known by the tax administration (income declared by the employer, for example). The latter must then verify that this information is correct and modify it if necessary.

Inform missing income

The various income should then be informed of which the tax administration is not aware and which are not on the declaration.

Sign the income declaration

Once the declaration has been checked and possibly completed, the taxpayer must sign electronically by clicking on “Signing my online declaration”.

What forms to use to declare your income?

Depending on the nature of the income received, the taxpayer must use a specific form to declare his taxes. They are the same, it doesn’t matter whether the declaration is made on paper or online.

Form 2042

Form 2042 concerns all taxpayer’s income:

• property income,
• movable income,
• treatments and wages,
• retirement pensions, etc.

Form 2042 C-Pro

The 2042 C-Pro form concerns the professional income of the non-employees:

• property income under the status of a professional furnished rental company,
• income from the self -employed, etc.

Form 2044

Form 2044 concerns income from the rental of real estate or received from SCI or SCPI shares. This declaration must be completed even if the taxpayer has already informed this income on his declaration 2042.

Form 2074 and 2047

Form 2074 allows you to declare movable capital gains. The 2047 form allows you to declare the income received abroad.

Note : All of these documents can be downloaded from the Impots.gouv.fr site.