Income tax

The deadline usually expires on 31 December of the second year following the year when the tax was assessed, as indicated on the tax notice.
Example: The deadline expires on 31 December 2028 for 2025 income tax assessed in 2026.

Local taxes

The deadline expires on 31 December of the year following the year when the tax was assessed. 
Example: The deadline expires on 31 December 2027 for residence tax assessed in 2026.
In certain cases, special deadlines are provided for, in particular in the event of a tax audit.

Correcting online returns

If you notice that you made a mistake when filing your income tax return online, you can report this on the website. The service is available from the start of August until the end of November.

To do so, log on to your personal account and go to the “Corriger ma déclaration en ligne” section.