![[Jean-Marc Barrère /Hans Lucas /Hans Lucas via AFP]](/cdn-cgi/image/onerror=redirect,width=640,height=640,format=webp/https://storage.googleapis.com/uploads.mongoosehq.com/url/media/122075830/f2ac2a228e03c0e5bfbd983001e3f1393266c88e59f7234de7ce248fcb167a87)
Overview
- The 2026 filing portal, which opened Thursday, runs to staggered online deadlines from May 21 to June 4, with paper returns due May 19, and it arrives with fewer mailed forms and a new “plain language” AI to clarify tax messages.
- A higher social levy lifts the flat tax on capital income to 31.4% for those who opt for it, reflecting a new 10.6% CSG rate applied to many 2025 earnings.
- The annual ceiling for “Coluche” donations rises to €2,000 with a 75% tax break, but the higher cap counts only for gifts made on or after October 14, 2025.
- Home-employer filers must now choose the exact service from a 27-item list and report the beneficiary and amount to claim the domestic help credit.
- Non-classed tourist rentals fall under a tighter microbusiness regime with a €15,000 threshold and a 30% allowance, and crossing the threshold moves the activity to full real-accounting rules.