Who Must Declare Their Income?

Every adult residing in France must declare their income, including students, retirees, and people without income. Online declaration is mandatory except in specific cases.

2026 Deadlines

Zone 1 (departments 01 to 19): May 22, 2026
Zone 2 (departments 20 to 54): May 29, 2026
Zone 3 (departments 55 to 976): June 5, 2026

Step 1: Gather Your Documents

Before you begin, gather:

Your December payslips (annual cumulative)
Statements of your investments (interest, dividends, capital gains)
Proof of deductible expenses (donations, childcare costs, home improvements)
Pôle Emploi certificates if applicable

Step 2: Check the Pre-filled Declaration

The tax authorities pre-fill your declaration with information provided by your employer, your bank, and your pension fund. Check each amount.

Step 3: Deductible Expenses Not to Forget

Actual expenses: if your professional expenses exceed the 10% flat-rate deduction, opt for the deduction of actual expenses
Alimony payments: deductible from taxable income
Retirement savings (PER): contributions are deductible
Donations to associations: tax reduction of 66% or 75%
Home employment services: 50% tax credit

Step 4: Choose the Right Tax Regime

The Flat-Rate Withholding Tax (PFU) or the Progressive Scale

For your investment income, compare the two options. The PFU (30%) is often more advantageous if your marginal tax rate exceeds 30%.

Step 5: Validate and Sign

Carefully re-read your declaration before signing it electronically. You can correct it until the deadline without penalty.

Declaring Your Income Online: Step-by-Step So You Don't Forget Anything