French tax calendar 2026: all the deadlines not to miss
Between VAT, corporate tax instalments, the CFE, the CVAE and the annual profit return, tax deadlines follow one another throughout the year. A missed or late payment can lead to penalties and late-payment interest that needlessly weigh on your business’s cash flow. To help you stay in control, here is the complete 2026 French tax calendar, with all the key deadlines to anticipate, month by month.
Why following a tax calendar is essential
Beyond being mandatory, anticipating your tax deadlines above all helps you manage your cash flow better. A poorly anticipated corporate tax instalment or CFE balance can weaken the cash position of a small business or SME, especially during busy periods or when cash is tight. An up-to-date tax calendar also helps you avoid late-payment penalties, which generally amount to 0.20% per month of delay, plus a surcharge of up to 10% for late filing.
This calendar does, however, depend on your financial year-end: the dates below correspond to a 31 December year-end, the most common case for small businesses and SMEs. If your financial year is different, the deadlines need to be adjusted accordingly.
VAT deadlines in 2026
For businesses under the standard real regime, the VAT return (form CA3) is monthly, with a deadline that varies according to the SIREN number, generally between the 15th and 24th of the following month. Businesses under the simplified real regime file an annual return (CA12) in May, with two half-yearly instalments in July and December.
- Standard real regime: monthly return and payment (or quarterly if VAT due is less than €4,000 a year).
- Simplified real regime: instalments in July and December, adjustment via the CA12 in May.
- VAT exemption scheme (franchise en base): no return, provided the revenue thresholds are respected.
Corporate tax (IS) deadlines
For companies subject to corporate tax with a 31 December year-end, four quarterly instalments must be paid during the year, followed by a balance when the tax return is filed.
- 15 March: 1st corporate tax instalment
- 15 June: 2nd corporate tax instalment
- 15 September: 3rd corporate tax instalment
- 15 December: 4th corporate tax instalment
- 15 May (generally): corporate tax balance, when the tax return is filed (form 2572)
Newly created businesses are exempt from instalments in their first financial year. SMEs benefiting from the reduced 15% rate should carefully check that their profits are eligible for this rate for each instalment.
Income tax (IR) deadlines
For sole traders and companies subject to income tax, the profit return (form 2031 for BIC, 2035 for BNC) must be filed in May, alongside the personal income tax return 2042 and its appendix 2042-C-PRO. The income tax balance is then paid according to a schedule set each year by the tax authorities, generally between July and September, with the option of monthly direct debits.
CFE and CVAE: the local business taxes not to forget
The Cotisation Foncière des Entreprises (CFE, the local business property tax) applies to almost all businesses and must be paid in two stages: an instalment in June for businesses whose previous year’s contribution exceeded €3,000, then the balance on 15 December. The Cotisation sur la Valeur Ajoutée des Entreprises (CVAE, the business value-added contribution), due from businesses with revenue above €500,000, is paid through an instalment in June and a balance in July, together with return no. 1329-DEF.
Tax return package and annual reporting obligations
Whatever the tax regime, every business must produce an annual tax return package, made up of its balance sheet, income statement and appendices. This package must be submitted electronically to the tax authorities, generally within 3 months of the financial year-end, with an additional 15 days granted for online filing (around 15 May for a 31 December year-end).
French tax calendar 2026: the month-by-month summary
Month | Main deadline | Details |
January | VAT (standard real regime, monthly) | Filing and payment of December VAT (CA3), deadline depending on SIREN number. |
February | DSN / Payroll tax | Nominative social declaration for January; annual balance of payroll tax for certain employers. |
March | 31/12 year-end: filing the tax return package | For companies with a 31 December year-end, the tax return package is filed and the corporate tax balance paid by 15 May in principle, but the first accounting work should start in March. |
April | 1st corporate tax instalment | Payment of the first corporate tax instalment for companies with a 31 December year-end (actually 15 March, to be checked against your year-end). |
May | Profit return and CFE | Filing of the profit return (tax return package no. 2065) for companies subject to corporate tax, and of return 2042-C-PRO for entrepreneurs subject to income tax. |
June | 2nd corporate tax instalment / Income tax balance | Payment of the 2nd corporate tax instalment (15 June); payment of the income tax balance according to the schedule set by the tax authorities. |
July | CVAE (balance) | Payment of the balance of the business value-added contribution for the businesses concerned. |
August | Summer VAT | Monthly or quarterly VAT returns continue; watch out for bank processing times during the summer holidays. |
September | 3rd corporate tax instalment | Payment of the 3rd corporate tax instalment (15 September) for companies with a 31 December year-end. |
October | CFE (balance) | Payment of the balance of the local business property tax, generally before 15 December, but preparation should start in October. |
November | 4th corporate tax instalment | Payment of the 4th and final corporate tax instalment (actually 15 December); calculate it in November to avoid adjustments. |
December | CFE and financial year-end | Final payment of the CFE balance (15 December); for companies with a 31 December year-end, final tax and accounting decisions before the end of the financial year. |
This calendar is for guidance only and should be adjusted according to your tax regime, your financial year-end and your sector. The exact dates are published each year by the tax authorities and may vary by a few days.
How to never miss a tax deadline again
The best way to avoid oversights is still automation and centralised tracking of your tax obligations. A management tool like Dirigeoo lets you track your tax deadlines, anticipate your corporate tax instalments with a dedicated simulator, and benefit from expert support to secure every return. Rather than juggling several tools and manual reminders, centralise the management of your tax and cash flow on a single platform designed for entrepreneurs.
External reference (in French): impots.gouv.fr