The Direction Générale des Impôts restated that 2 March 2026 was the final deadline for several annual tax returns relating to the 2025 year. The one-day extension followed from the fact that 1 March fell on a Sunday.

Returns concerned

The deadline covered, among others, certain returns of wages, salaries, pensions and life annuities, as well as the annual obligations of taxpayers with rental income or other income subject to the 1 March calendar. Filing had to be completed electronically through the SIMPL-IR online services.

For a landlord, the existence of a withholding tax on rents does not always remove the filing obligation. Exemption depends in particular on whether the option for the 20% final rate has been exercised and on the nature of the other income. Failing that, the 10% or 15% withholdings are credited against the income tax determined when the global income return is filed.

Practical lesson

An annual deadline is not something to prepare for on the last day alone. Withholding certificates, salary statements, tenant details, municipal services tax references and evidence of deductible expenses should be reconciled ahead of time.

Even after the deadline, the announcement remains useful as a prompt to check whether a 2025 return has been filed and paid. Where something has been omitted or is incorrect, prompt regularisation limits the build-up of surcharges and documents the voluntary nature of the step.

Sources

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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.