Overview

• The 2025 income tax declaration campaign, covering 2024 revenues, begins April 10, 2025, with deadlines varying by department and mode of submission.
• Filing is mandatory for all French fiscal residents, including those with low or no income, with online submissions due between May 22 and June 5, depending on location.
• A new requirement mandates taxpayers claiming home services credits to provide detailed information about service providers to reduce abuse.
• Tax brackets have been reindexed by 1.8% to account for inflation, preventing new tax liabilities solely from income adjustments.
• Automated individualization of tax rates for couples has been introduced to address income disparities, benefiting lower-earning partners, particularly women.