Tax deadlines for a one-person company in France

The dates a France freelancer actually has to hit, with the source behind each one. Where an authority has not published a date yet, it says so rather than guessing.

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  1. Income tax

    Income declaration campaign opens for 2025 income

    The online service opens. Your own deadline depends on your département — the three zone dates are below.

    Source: La finance pour tous · relates to 2025

    Micro cotisationsVersement libératoire

  2. Income tax

    Paper income declaration, all départements

    Midnight on 19 May, including for residents filing from abroad. One date for everyone — the staggered zones apply online only.

    Source: impots.gouv.fr · relates to 2025

    Micro cotisations

  3. Income tax

    Online declaration — départements 01 to 19, and non-residents

    Until 23:59 on 21 May. Your PER contribution for 2025 has to already have been paid — declaring it now does not create the deduction.

    Source: impots.gouv.fr · relates to 2025

    Versement libératoirePER deduction

  4. Income tax

    Online declaration — départements 20 to 54

    Until 23:59 on 28 May, the middle of the three zones. The zone is set by where you live, not where your clients are.

    Source: impots.gouv.fr · relates to 2025

    Versement libératoire

  5. Income tax

    Online declaration — départements 55 to 974 and 976

    Until 23:59 on 4 June, the last of the three zone deadlines and the only one that covers the overseas départements.

    Source: impots.gouv.fr · relates to 2025

    Versement libératoire

Rules verified 2026-07-20; these dates were sourced and recorded on 2026-08-05.

General information for a SASU/EURL or micro-entreprise, not tax advice. Deadlines can shift and extensions have conditions — confirm anything you are planning around with your accountant.

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