France Tax Calendar 2026–2027

Monthly DSN for October 2026 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for October 2026, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month.

Monthly DSN for October 2026 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter.

Monthly VAT return 3310-CA3 for October 2026 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly.

Monthly DSN for November 2026 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for November 2026, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month.

Half-yearly VAT instalment (acompte semestriel) paid online by businesses under the régime réel simplifié: 55% of the previous year's net VAT in July, 40% in December. The DGFiP sets the date between the 15th and the 24th — shown here at the start of the window; your date is in your espace professionnel.

Monthly DSN for November 2026 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter.

Quarterly corporate income tax (IS) instalment and 3.3% social contribution, paid online with statement 2571. Companies whose IS is under €3,000 are exempt.

Payment of the 2026 cotisation foncière des entreprises (CFE), or its balance after the June instalment, online from the espace professionnel; the notice is only available online.

Payment deadline for the 2026 taxe d'habitation, now charged on second homes and some vacant housing, when not paid online or by direct debit; online payment runs to the 20th.

Monthly VAT return 3310-CA3 for November 2026 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly.

Monthly DSN for December 2026 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for December 2026, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for December 2026 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter.

Monthly VAT return 3310-CA3 for December 2026 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for January 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for January 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for January 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for January 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for February 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for February 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for February 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Quarterly corporate income tax (IS) instalment and 3.3% social contribution, paid online with statement 2571. Companies whose IS is under €3,000 are exempt. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for February 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for March 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for March 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for March 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for March 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Annual VAT return 3517 CA12 for businesses under the régime réel simplifié with a 31 December 2026 year-end; any balance is paid with it. Due on the second working day after 1 May. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Settlement return 1329-DEF for CVAE 2026 (balance paid with it) and the 1330-CVAE value-added and headcount return, due the second working day after 1 May; the 1330-CVAE gets 15 extra days online. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for April 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for April 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for April 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Balance of corporate income tax (IS) and 3.3% social contribution for a financial year ended 31 December 2026, paid online with statement 2572. Other year-ends: the 15th of the fourth month after the year-end. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Corporate income tax return 2065 and its liasse fiscale for a financial year ended 31 December 2026. The legal deadline is the second working day after 1 May (4 May 2027); online filers — in practice every company — get 15 extra calendar days, giving this date. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Annual results return for income-tax businesses — BIC (2031) or BNC (2035) — for 2026: legal deadline the second working day after 1 May, plus 15 calendar days for online filing. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for April 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for May 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for May 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for May 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Quarterly corporate income tax (IS) instalment and 3.3% social contribution, paid online with statement 2571. Companies whose IS is under €3,000 are exempt. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Half of the CVAE due for 2027, paid online with form 1329-AC, where the previous year's CVAE exceeded €1,500. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Instalment of 50% of the previous year's cotisation foncière des entreprises (CFE), payable online by businesses whose CFE was €3,000 or more, unless paid by monthly direct debit. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for May 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for June 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for June 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Half-yearly VAT instalment (acompte semestriel) paid online by businesses under the régime réel simplifié: 55% of the previous year's net VAT in July, 40% in December. The DGFiP sets the date between the 15th and the 24th — shown here at the start of the window; your date is in your espace professionnel. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for June 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for June 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for July 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for July 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for July 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for July 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for August 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for August 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for August 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Quarterly corporate income tax (IS) instalment and 3.3% social contribution, paid online with statement 2571. Companies whose IS is under €3,000 are exempt. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Half of the CVAE due for 2027, paid online with form 1329-AC, where the previous year's CVAE exceeded €1,500. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Payment deadline for the balance of income tax and social levies on 2026 income where it is not taken by direct debit (online payment gets about five more days). Balances are otherwise debited from late September, in four instalments to December if over €300. The 2027 date will be on the tax notice and has not been published yet; it follows the usual 15 September date.

Monthly VAT return 3310-CA3 for August 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for September 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for September 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for September 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Payment deadline for the 2027 taxe foncière when not paid online or by direct debit; online payment runs to the 20th. The exact date is on your tax notice. The DGFiP has not published 2027 dates yet; shown at the usual 15 October.

Monthly VAT return 3310-CA3 for September 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for October 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for October 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for October 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly VAT return 3310-CA3 for October 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for November 2027 pay, by noon, for employers with 50 or more employees: it reports wages, social contributions (URSSAF) and the income tax withheld at source (PAS), all paid the same day. Where salaries are paid in the following month (décalage de paie), the 15th applies. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies of goods (état récapitulatif des clients) and the European services declaration (DES) for November 2027, due on the tenth jour ouvrable (Monday–Saturday, excluding public holidays) of the following month. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Half-yearly VAT instalment (acompte semestriel) paid online by businesses under the régime réel simplifié: 55% of the previous year's net VAT in July, 40% in December. The DGFiP sets the date between the 15th and the 24th — shown here at the start of the window; your date is in your espace professionnel. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Monthly DSN for November 2027 pay, by noon, for employers with fewer than 50 employees: wages, URSSAF contributions and income tax withheld at source (PAS), paid the same day. Employers with fewer than 11 employees may pay contributions quarterly, on the 15th after the quarter. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Quarterly corporate income tax (IS) instalment and 3.3% social contribution, paid online with statement 2571. Companies whose IS is under €3,000 are exempt. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Payment of the 2027 cotisation foncière des entreprises (CFE), or its balance after the June instalment, online from the espace professionnel; the notice is only available online. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.

Payment deadline for the 2027 taxe d'habitation, now charged on second homes and some vacant housing, when not paid online or by direct debit; online payment runs to the 20th. The DGFiP has not published 2027 dates yet; shown at the usual 15 December.

Monthly VAT return 3310-CA3 for November 2027 under the régime réel normal, filed and paid online the same day. The legal day runs from the 15th to the 24th depending on legal form, location and SIREN or surname initial: shown here is the 21st (SARL, SAS and other non-SA companies outside Paris and départements 92/93/94); SAs file on the 23rd–24th, sole traders on the 15th–19th — your exact date is in your espace professionnel. Businesses owing under €4,000 of VAT a year may file quarterly. The DGFiP has not published its 2027 calendar yet; this date follows the statutory rule.