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France tax & financial deadlines

DGFiP business obligations: corporate tax, VAT and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Monthly VAT return (TVA, régime réel normal)

    File & pay

    Between the 15th and 24th of the following month, on the date shown in your professional space (espace professionnel).

    File and pay the monthly VAT return.

    Applies to: Businesses under the normal real VAT regime

    Authority: Direction générale des Finances publiques (DGFiP)impots.gouv.fr — Calendrier fiscal professionnelLast checked Sunday 4 October 2026

  • Corporate tax instalments (acomptes d'IS)

    2571-SD
    Pay

    Four instalments per financial year; the dates depend on the date your financial year closes (DGFiP summary table).

    Four instalments of corporate tax during the financial year.

    Applies to: Companies liable to corporate tax (IS)

    Authority: Direction générale des Finances publiques (DGFiP)impots.gouv.fr — Acomptes d'impôt sur les sociétésLast checked Sunday 4 October 2026

  • Corporate tax balance (solde d'IS)

    2572-SD
    File & pay

    By the 15th of the 4th month after the financial year closes.

    Settle the balance of corporate tax for the financial year.

    Applies to: Companies liable to corporate tax (IS)

    Authority: Direction générale des Finances publiques (DGFiP)impots.gouv.fr — Acomptes d'impôt sur les sociétésLast checked Sunday 4 October 2026

  • Monthly payroll declaration and withholding (DSN)

    File & pay
    Verification pending

    Around the 5th of the following month for employers with 50 or more employees, around the 15th for others; check the DGFiP calendar.

    Monthly social declaration (DSN) including income tax withheld at source from salaries.

    Applies to: Employers

    Exact rule not yet read on the official page; verify before relying on this.

    Authority: Direction générale des Finances publiques (DGFiP) / URSSAFimpots.gouv.fr — Calendrier fiscal professionnelLast checked Sunday 4 October 2026