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What is the time limit for claiming taxes?
Verified 24 November 2021 - Directorate for Legal and Administrative Information (Prime Minister)
The claim periods vary according to the tax concerned. There are specific deadlines in certain situations.
What applies to you ?
The claim period varies depending on the type of tax:
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Income tax
The complaint must be made before 31 December of 2e the year following the year in which the tax is collected (indicated on the tax notice).
Example :
The deadline expires on December 31, 2025 for income tax assessed in 2023.
Local taxes
The claim must be made before 31 December of the year following the year in which the tax indicated on the tax assessment notice is collected.
Example :
The deadline is 31 December 2024 for the property tax assessed in 2023.
Real estate wealth tax
The complaint must be made before 31 December of 2e the year following the year in which the tax is collected, as indicated on the tax assessment notice.
Example :
The deadline expires on December 31, 2025 for income tax assessed in 2023.
Specific time limits apply in specific cases:
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New Tax Notice
If you send a new tax notice (tax notice corrected due to shipping errors), you can submit a claim.
The claim is open until December 31 of the year following the year you received the new tax notice.
Tax erred
If you make a false or duplicative tax assessment, you can file a claim.
The claim is possible until December 31 of the year following the year in which you became certain of the existence of the unduly imposed contribution.
Recovery or rectification procedure
If you are subject to a rectification procedure, you may submit a complaint until 31 December of 3e year following the year in which the proposal for rectification took place.
Example :
If you are subject to a rectification process in 2023, you have until December 31, 2026, to file a claim.
Withholding tax and direct debits
In the case of withholding tax and deduction (for example for certain income from movable property), you can submit a claim until 31 December of the year following the year in which the deductions were made.
Example :
For a 2023 direct debit, you have until December 31, 2024, to submit a claim.
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Department in charge of taxes (treasury, tax department...)
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