Tax on the 2025 income. The income declaration campaign begins in a few days, with some changes. Info.
It is soon time to immerse yourself in it. The Directorate General for Public Finance has formalized the income tax declaration calendar. In the coming weeks, 40 million French people are called upon to fill out, online or in paper version, a form indicating all of their income received, but also certain charges supported during 2024. Beware of not being mistaken: only the elements relating to last year must be postponed to the declaration.
This year, two significant changes are to be taken into account in the form. These concern around 5 million taxpayers, at least (read below). For them, as for all the others, it will also be necessary to take care to respect the calendar fixed by the DGFIP, under penalty of receiving a fine for having completed its declaration too late. However, this should not take a long time because most of the elements are already pre-filled by the administration.
The DGFIP has therefore not yet communicated the exact calendar to declare its income. However, with regard to the dates which are usually retained every year, it is possible to establish the period during which the French will be called upon to fulfill their declaration.
As expected via the 2025 calendar, the declarative period will open, for everyone, Thursday, April 10, as confirmed by Bercy to Actu.fr. Then, the deadline will, like every year, vary depending on the departments. It is also possible to estimate it since it takes up the same mechanics each year. Some have six weeks, others of seven, and the last eight weeks. Thus, here is how the 2025 calendar of the online income declaration should arise:
- Thursday April 10: opening of the income declaration
- Thursday, May 22, 11:59 p.m.: Deadline for departments 1 to 19 and non-residents
- Thursday, May 29, 11:59 p.m.: Deadline for departments 20 to 54
- Thursday June 5, 11:59 p.m.: Deadline for departments 55 to 976
For the declaration of income in paper version, the opening date will be the same, possibly on Thursday April 10, therefore. As for the deadline, it could be set for Monday May 19 at 11:59 p.m., whatever the department. It is customary that this deadline is a few days before the first deadline of the online declaration.
This year, two new features appear in the income declaration. The first concerns around 5 million taxpayers and should not be taken lightly. This is a change on the tax credit for the employment of an employee at home.
When you use a nanny at your home, an assistant for tutoring a gardener or even help for the elderly or disabled, expenses are to be indicated in box 7DB, “tax credit for the employment of an employee at home.” Thanks to this device, half of the sum is deduced from taxes. So far, this was only declarative. The taxman did not systematically carry out a check.
Now the rule has changed. From the tax declaration From April 2025, the French who resorts to this system will necessarily have to detail, in a box, the nature of the organization, the person or the company which has been remunerated, as well as the details of the services provided, while preserving, at home, the supporting documents. Not doing this will prevent the application of the tax credit.
Another change, more marginal. This concerns certain tenants. A game rents a property as a second home. As of this year, those in this case will have to declare that their owner’s identity and the characteristics of the accommodation (address, surface, etc.) must declare to taxes, without specifying the amount of the rent. However, the taxman does not provide a fine if the declaration is not made.
Once your income tax return is filled, the tax site will automatically generate a “report reporting to 2025 tax on 2024 income.” This is a first tax notice, which only takes into account the elements you have declared. The final tax notice will arrive between the end of July and early August for online statements and between early August for paper declarations.