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What is the time limit for claiming taxes?
Verified 25 August 2020 - Directorate for Legal and Administrative Information (Prime Minister)
Claim periods vary depending on the tax involved. In addition, there are specific deadlines in certain situations.
What applies to you ?
The claim period varies depending on the type of tax.
Income tax
The claim must be made before 31 December of the 2e the year following the year in which the tax was collected (indicated on the tax notice).
Example: the deadline ends on december 31, 2022 for income tax assessed in 2020.
Local taxes
The claim must be filed before December 31 of the year following the year in which the tax is assessed as shown on the tax notice.
Example: the period ends on 31 december 2021 for the residential tax assessment in 2020.
Property tax
The claim must be made before 31 December of the 2e the year following the year in which the tax was assessed, as indicated on the notice of assessment.
Example: the deadline ends on december 31, 2022 for income tax assessed in 2020.
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 file a claim until December 31 of the year following the year you received the new tax notice.
Tax wrongly established
In the event of erroneous or duplicative tax assessments, you may file a claim until December 31 of the year following the year in which you became aware of the existence of the improperly assessed contribution.
Recovery or rectification procedure
If you are the subject of a correction procedure, you can file a claim until 31 December of the 3e year following that in which the rectification proposal was made.
For example, if you are subject to a correction procedure in 2020, you have until 31 December 2023 to file a claim.
Withholding and levies
In the case of withholding and deduction (for example, for certain moveable income), you can file a claim until December 31 of the year following the year in which the deductions were made.
- Taxes: access your Home
Online service
FAQ
- Entering the tax administration (payment difficulties, claim, ...)Service-Public.fr
- Tax ClaimsService-Public.fr
- Tax SiteMinistry of Finance
- 2020 Practical Brochure - 2019 Income Tax ReturnMinistry of Finance
- Practical brochure - Local taxes 2020 (PDF - 12.2 MB)Ministry of Finance
- I want to challenge a tax: i am making a complaintMinistry of Finance