Filing a French tax return late: the penalties
The 10, 20, 40 or 80% surcharge and 0.20% a month in interest for a late French income tax return, according to service-public, and how far back the tax office can reopen a year.
Filing an income tax return (déclaration de revenus) late triggers a surcharge on the tax (majoration). It is 10%, 20% if the return is filed within 30 days of a formal reminder (mise en demeure), 40% if it is still missing 30 days after that reminder, and 80% if undeclared work (activité occulte) is uncovered. Interest (intérêts de retard) of 0.20% a month is added on top.
Penalties at a glance
| Situation | What is charged | Source |
|---|---|---|
| Return filed late | 10% surcharge on the tax | service-public F34175 |
| Return filed within 30 days of a mise en demeure | 20% surcharge | service-public F34175 |
| Return still not filed 30 days after the mise en demeure was received | 40% surcharge | service-public F34175 |
| Undeclared work (activité occulte) uncovered | 80% surcharge, with no mise en demeure needed | service-public F34175 |
| Any late return | Interest at 0.20% a month (2.4% a year) | service-public F34175 |
| How long the tax office has to reassess | Until the end of the 3rd year after the year the tax relates to; until the end of the 10th year if fraud is suspected | service-public F417 |
The surcharge (majoration)
The standard surcharge for a late return is 10% of the tax. If the tax office has sent a formal reminder to file (mise en demeure) and the return arrives within 30 days of it, the surcharge rises to 20%. If there is still no return 30 days after the reminder was received, it becomes 40%. Where undeclared work (activité occulte) is uncovered, the 80% surcharge applies without any reminder being sent.
The surcharge is calculated on the full amount of tax, without subtracting instalments (acomptes) or sums already deducted (prélèvements).
Interest (intérêts de retard)
Interest is charged in addition to the surcharge, at 0.20% of the tax for every month of delay, or 2.4% a year. It runs until the last day of the month in which the return is filed. Unlike the surcharge, interest is worked out after taking off what has already been paid, such as tax deducted under prélèvement à la source.
Filing after the deadline
Missing the deadline does not mean the return can no longer be filed. While the online service is still open, the return is completed in the online personal account (espace personnel); once online filing has closed, a paper form is used.
How far back the tax office can go (délai de reprise)
The tax office can claim extra tax (délai de prescription, also called délai de reprise) until the end of the 3rd year after the year the tax relates to. Service-public's example: for 2025 income, the deadline is 31 December 2028.
If the tax office sends a proposed reassessment (proposition de rectification), the clock stops and a new three-year period begins from the date of that notice. Where tax fraud (fraude fiscale) is suspected, including undeclared work, the period is extended to the end of the 10th year: for 2025 income, until 31 December 2035.
Where to ask
Service-public points to the tax information line (Service d'information des impôts) on 0809 401 401, Monday to Friday from 8:30 to 19:00, except public holidays. For questions about an individual tax file, the contact is the tax office that handles it (service des impôts).
About Fiscly
Once the deadline has passed, it is hard to tell what the surcharge is based on and whether the return can still be filed at all. We went through this ourselves and built Fiscly for ourselves and for others who have moved here.
A questionnaire in six languages that ends with a step-by-step guide to the declaration.
This material is for general information and does not replace individual advice.
Fiscly is an educational tool to help you understand the French tax system. It is not a substitute for professional tax advice. Tax situations are individual — always verify with impots.gouv.fr or a qualified accountant (expert-comptable) for your specific case.