Income tax, property tax… Here are the different dates to know in 2025 to avoid unpleasant surprises with the tax administration.
France begins 2025 without a budget… but with a “special law” which allows the government to continue to collect taxes. Apart from the non-indexation of the income tax scale which could have consequences for hundreds of thousands of households if this situation were to persist, the absence of a finance law for this year does not change much for taxpayers who will always have to meet certain deadlines. Overview of the main dates of the tax calendar to remember.
• January
Like every year, January 15 will be marked by a first levy for taxpayers who have opted for the monthly payment of certain taxes, such as property or housing taxes. The following samples will also take place on the 15th of each month, except when this day is a public holiday (August 15) or falls on a weekend. In the latter case, the collection will take place the following Monday.
The first monthly advance payment “for the withholding tax on income without collectors” which mainly concerns property income, the income of self-employed workers and farmers or even alimony will also take place on January 15.
Finally, mid-January will also coincide with the payment of an advance for taxpayers benefiting from credits and tax reductions aimed at covering part of their expenses linked to the employment of an employee at home or even to the costs of childcare. Last year, some 9 million tax households were affected by this advance for an amount of 634 euros on average.
• Avril
No change for the income tax return which must, as always, be completed in the spring. If the precise opening date of the 2025 campaign is not known, this will take place in April with the sending of paper forms first, then the opening of the online declaration service a few days later .
As a reminder, online declaration is mandatory unless the taxpayer's main residence is not equipped with internet access or if the taxpayer is not able to use the online declaration service.
• May-June
Depending on their method of declaration and their place of residence, taxpayers will have more or less time to declare their income. The 2025 campaign will end around May 20 for paper filers. Then it will be the turn a few days later of online filers from departments 01 to 19 and non-residents.
Households in departments 20 to 54 will benefit from an additional week to complete their online form. The others (departments 55 to 974/976) will have seven more days, with a closure planned for the first week of June.
Note also that taxpayers who wish can opt for monthly payment of their local taxes for the current year provided they make the request before June 30.
• July
In the event of a change in the occupancy situation of a property and if they have not already done so, the owners must inform the tax administration on the tax website, section “Manage my real estate”. The changes concerned are a change of tenant, a property that has become unoccupied, accommodation that is no longer your main residence or the purchase of a new property.
Taxpayers who received an advance of 60% in January corresponding to their expenses qualifying for reductions and tax credits will also see their situation regularized thanks to the new information available to the tax administration after the tax declaration campaign. Unless they received too high an amount in January, they will be able to receive the remaining 40% in the summer, or even more if the amount paid at the start of the year was underestimated.
Households that paid too much tax at source the previous year will also be refunded at the end of July. Finally, it is during this same period that the online tax return correction service will open.
• September
Thanks to the income tax return completed in the spring, the tax administration will be able to calculate the new withholding tax rate which corresponds to the situation of each taxpayer. This new rate will be communicated to employers and applied to pay slips from September 1.
Taxpayers who have not paid enough income tax in 2024 will have to pay the balance before September 15 if they do not pay online. Same deadline for those subject to real estate wealth tax. Those who pay online, however, will have until September 20 to pay these two taxes.
The first income tax collection will take place on September 25. If the amount remaining to be paid is greater than 300 euros, the amount due is taken in four installments between September and December.
• October
Owners will have until October 15 to pay their property tax if they do not use the online service. They will have an additional five days if they pay on the tax website. The levy will be made on October 27, as will the second income tax levy.
• November
Taxpayers subject to real estate wealth tax will have until November 17 to pay it if they do not pay online. Otherwise, the deadline is November 22, for a deduction on the 27th. Date on which the third income tax deduction will also take place.
• December
Regarding housing tax, the payment deadline is December 15 if you do not use an electronic payment method. If you pay online, you will have until December 20, for a withdrawal on the 29th. This will also be the date that the fourth and final income tax withdrawal will take place.
