There are 3 different dates, depending on place of residence, as follows:

• Departments 01 to 19 (zone 1) - 23rd May;
• Departments 20 to 54 (zone 2) - 30th May;
• Departments 55 onwards (zone 3) - 6th June.

The dates for each department are shown on the graphic below.

If you submit a paper-based return the date is 21st May, whichever the department, as well as non-residents. Such a declaration is only permitted to those with no internet connection or who are unable to complete on on-line form due to age or infirmity.

For non-residents, the date for submission of the on-line tax return is similarly 23rd May.

These same dates also apply for those required to make a wealth tax declaration -

Impôt sur la fortune immobilière - IFI.

If you seek advice on French tax, you can contact our Property Clinic, and one of our advisors will get back to you.