France tax calendar 2026: return and payment dates
In France the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026; the next tax return is expected by 19 May 2027 (tax year 2026; provisional, not yet confirmed by the tax authority), and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in France and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 19 May 2027Tax return expected — for tax year 2026 (in 206 days). Provisional: the tax authority has not confirmed this date yet.
- No fixed dayTax payment due — for tax year 2026: due after the tax assessment (see the details below).
Return deadline, in full
Dates are set each year. 2026 campaign (2025 income): paper 19 May 2026; online 21 May (departements 01-19 and non-residents), 28 May (20-54), 4 June 2026 (55-976). The 2027 campaign for 2026 income starts April 2027; dates not yet published - 19 May used as the conservative placeholder.Payment deadline, in full
Capital gains and investment income are outside withholding at source (PAS); the tax (and social levies) is assessed on the tax notice issued after the spring return and collected afterwards. Separate: the 12.8% advance on foreign-paid dividends/interest is paid with form 2778-DIV/2778 shortly after each payment (exact monthly deadline not re-verified).
Where to file and pay
Returns and payments go through the tax authority. Its own website: impots.gouv.fr (DGFiP) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in France runs from 1 January to 31 December. The current one ends on 31 December 2026.
The expected tax return date for France is 19 May 2027 (tax year 2026). It is provisional: the tax authority has not confirmed it yet. A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of France.
Tax payment in France falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: impots.gouv.fr (DGFiP), www.impots.gouv.fr. Allocaria files and pays nothing for you.
Who must file
Every French tax resident must file an annual return, even with little or no income (service-public.fr F358). Every sale at a foreign broker (gain or loss) must be reported; because a foreign broker does not compute PMP-based French gains, form 2074 is normally required. Each foreign account (including a broker account) must be declared every year on form 3916; failure is fined. Foreign-paid dividends/interest additionally trigger the 2778 advance for households above the reference-income thresholds.
Forms the tax authority names
- Declaration des revenus n° 2042
- 2042-C (lines 3VG gains / 3VH losses; 3SG abatement)
- 2074 (capital gains computation - required unless the institution computed all gains; a foreign broker normally does not)
- 2074-CMV / 2074-ABT (loss offset / abatement, scale option)
- 2047 (foreign-source income and treaty tax credits)
- 3916-3916 bis (each foreign account, every year; tick box 8UU)
- 2778-DIV / 2778 (12.8% advance on foreign-paid dividends / interest)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Service-public.fr F21618 - Impot sur le revenu: Plus-values sur valeurs mobilieres (verified 15 April 2026; PFU 31.4%, losses 10 years)
Official source · read 14 October 2026
- Service-public.fr F2329 - Prelevements sociaux sur les revenus du patrimoine et de placements (verified 30 June 2026; 18.6%)
Official source · read 14 October 2026
- Service-public.fr F358 - Declaration de revenus annuelle (who must file)
Official source · read 14 October 2026
- impots.gouv.fr - Les cessions mobilieres (12.8% + social levies, scale option, abatements, losses)
Official source · read 14 October 2026
- impots.gouv.fr - Revenus de capitaux mobiliers et plus-values mobilieres (2074, 2778-DIV, 2047)
Official source · read 14 October 2026
- BOFiP BOI-RPPM-PVBMI-20-10-20-40 - prix moyen pondere d'acquisition (PMP) mandatory
Official source · read 14 October 2026
- DGFiP Brochure pratique 2026 - Declaration des revenus de 2025 (deadlines, PFNL, foreign income, 3916, nouveautes LF 2026)
Official source · read 14 October 2026
- Loi n° 2025-1403 du 30 decembre 2025 de financement de la securite sociale pour 2026 (Legifrance)
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - France, Individual: Taxes on personal income (last reviewed 24 April 2026; CSG +1.4 pt, retroactivity)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - France, Individual: Income determination
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to France: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of France. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.