Income tax - What are the penalties for late reporting?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2025 income tax return for 2024
This page is up to date on 1er January 2025.
However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.
Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.
The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.
If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.
If you report your income late, you will have to pay penalties, an increase in your taxes and possibly late interest.
If you missed the deadline, you can still complete your tax return.
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The online declaration remains available
You can file your tax return from your personal online space:
Online declaration is no longer available
You can file your tax return using a paper form:
Who shall I contact
Increase in tax due
If you report your income late, your tax will be increased by one of the following penalties:
- 10% in the absence of formal notice
- 20% where the declaration is lodged late within 30 days of the formal notice being given
- 40% where the declaration has not been lodged within 30 days of receipt of a formal notice
- 80% in the event of discovery of hidden activity, without the need for formal notice.
Warning
Penalties for late filing are calculated on the total amount of tax due, without taking into account the prepayments and levies already paid.
Interest on late payments
Interest on late payment is also charged.
They amount to 0.20% the tax due per month of delay (i.e 2.4% over 1 year).
This interest applies until the last day of the month in which the tax return is filed.
Please note
The basis for calculating interest on arrears is reduced by the payments you have already made (e.g. withholding tax).
Who can help me?
Find who can answer your questions in your region
For general information
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
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)