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Taxation
Deposit of tax on businesses until September 15, 2025
Publié le 08 septembre 2025 - Directorate of Legal and Administrative Information (Prime Minister)
Is your company liable for business tax (IS)? You have until September 15 to make your next tax deposit.
Companies liable for the SI must pay 4 quarterly installments. The amount of each deposit is calculated from the results of the last financial year.
The deadline for the payment of the next deposit is set at September 15, 2025.
This advance payment shall consist of:
- on 1er advance payment for companies whose closing date for the financial year concerned is between May 20 and August 19 ;
- on 2e advance payment for companies whose closing date for the financial year concerned is between February 20 and May 19 ;
- on 3e advance payment for companies whose closing date for the financial year concerned is between November 20 and February 19 ;
- on the fourthe advance payment for companies whose closing date for the financial year concerned is between August 20 and November 19.
Please note
The company does not pay a deposit (the SI is paid in one installment) in the following cases:
- the amount of the IS is less than €3,000;
- the business has just been set up (first business year);
- the business is newly subject to the IS (first tax period).
How do I pay this deposit?
The deposit is paid electronically by means of the prepayment statement n°2571 on your professional area of the site taxes.gouv.fr.
What penalties in case of delay?
Your company may incur a 5% increase in the amount due and default interest of 0.2% per month.
In addition, if you have not complied with the remote payment obligation, a 0.2% increase in the amount of the amounts paid will apply. This may not be less than €60.