Declare and pay Q4 (Oct–Dec) self-employed contributions.
Monthly micro-entrepreneurs declare the prior month's turnover.
Companies closing on Dec 31 typically pay the IS balance this month.
Gather income, foreign accounts and deductible receipts.
Online filing for 2025 income usually opens mid-April.
Declare and pay Q1 (Jan–Mar) contributions.
Deadline for paper income-tax returns, around May 20.
Online deadline for departments 01–19, late May.
Online deadlines for departments 20+, early to mid-June.
Declare and pay Q2 (Apr–Jun) contributions.
Tax authorities begin issuing income-tax notices.
Peak holiday month: processing slows — avoid key submissions.
Any remaining tax due is usually withdrawn in instalments from September.
Property owners receive their taxe foncière notice.
Online property-tax payment due around October 20.
Declare and pay Q3 (Jul–Sep) contributions.
Check whether annual turnover nears the VAT or micro thresholds.
Online CFE payment due around December 15.
Most companies close their financial year on December 31.
HY Conseil's long-term advisory alerts you before every deadline and files on your behalf.