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Taxation
Tax returns: what deadlines?
Publié le 09 mai 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Are you subject to income tax (IR)? Entrepreneur.Service-Public.fr provides you with deadlines for reporting your 2024 business income.
Professionals taxed as natural persons (individual entrepreneur who has not opted to be assimilated EURL, self-employed trader or craftsman, micro-entrepreneur for example) are subject to income tax. Income tax affects their overall net income.
Deadlines for reporting work income vary by department where the company is located:
Departments and Zones | Deadline for reporting |
|---|---|
Departments n°01 to 19 (zone 1) and non-residents | Thursday, May 22, 2025 11:59 p.m. |
Departments 20 to 54 (zone 2) | Wednesday, May 28, 2025 11:59 p.m. |
Departments 55 to 974/976 (zone 3) | Thursday, June 5, 2025 11:59 p.m. |
How do you report your business income online?
This teledeclaration is made in the "particular" area of the site impots.gouv.fr. It can also be done through the procedure EDI-IR when the accountant makes the declaration.
The declaration of professional income is made using the form #2042-C-Pro (supplementary income statement for self-employed occupations).
For the self-employed, this tax declaration is supplemented by a specific "social" component to be completed. It brings together the elements needed to calculate social contributions and contributions.
Possibility of paper declaration
You can file a paper return if you are in one of the following situations:
- you do not have internet access in your main residence;
- you are not able to file your return online.
You'll have to send the form #2042-C-Pro to the postal tax service.
The deadline for such paper submission shall be tuesday, may 20, 2025 at 11.59pm (postmark being authentic).