2026 Tax Calendar for Self-Employed Professionals: Key Deadlines Not to Miss
Sole traders, BNC, BIC or liberal professions: find all 2026 tax deadlines (VAT, income tax, social contributions, tax returns) in one comprehensive guide with summary tables.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
2026 Tax Calendar for Self-Employed Professionals: Key Deadlines Not to Miss
Missing a tax deadline is costly. Late penalties, interest charges, and even tax audits await those who overlook their obligations. In 2026, self-employed professionals in France juggle a dozen distinct requirements depending on their status. This guide brings together all the key 2026 tax deadlines with summary tables so nothing slips through the cracks.
Key 2026 Tax Deadlines Overview
Before diving into each tax, here is an overview of the main annual obligations by status:
| Obligation | Auto-entrepreneur | BIC (real basis) | BNC / Liberal profession |
|---|---|---|---|
| Revenue declaration | Monthly or quarterly | Via tax return | Via form 2035 |
| VAT | Franchise basis (or option) | Monthly / quarterly / annual | Monthly / quarterly |
| Income tax instalments (PAS) | Yes (if PAS > 0) | Yes | Yes |
| URSSAF contributions | Monthly or quarterly | Monthly or quarterly | Monthly or quarterly |
| CFE | Yes (December) | Yes (December) | Yes (December) |
| Annual tax return | No | Depending on year-end | Via 2035 (May) |
VAT: Frequencies and Deadlines by Regime
VAT is one of the most frequent obligations for registered self-employed professionals. Three main regimes exist in 2026.
The simplified real regime involves two semi-annual instalments and an annual declaration (CA12): a July instalment (55% of prior-year VAT due by 15 July) and a December instalment (40% due by 15 December).
Under the normal real regime, monthly CA3 filings are due before the 15th or 19th of the following month. Quarterly filing applies where annual net VAT is below €4,000.
Income Tax and Withholding at Source: 2026 Instalments
Self-employed professionals are subject to withholding at source (prélèvement à la source) via monthly instalments collected on the 15th of each month. Instalments can be modulated up or down (within a 10% tolerance) via the professional portal at impots.gouv.fr.
The annual income declaration for 2025 earnings is due in late May 2026 using form 2042-C PRO (or form 2035 for liberal professions).
URSSAF Social Contributions: 2026 TNS Calendar
Self-employed workers (TNS) pay contributions to URSSAF on the basis of prior-year professional income. Contributions are paid monthly (on the 5th or 20th) or quarterly (5 February, 5 May, 5 August, 5 November). TNS contribution rates range from 40% to 45% of net income in 2026.
Annual Tax Return and Accounts: Filing Dates by Year-End
| Year-end date | Filing deadline |
|---|---|
| 31 December 2025 | 2nd working day after 1 May 2026 (approx. 4 May) |
| 31 March 2026 | 2nd working day after 1 August 2026 |
| 30 June 2026 | 2nd working day after 1 November 2026 |
| 30 September 2026 | 2nd working day after 1 February 2027 |
The CFE (Cotisation Foncière des Entreprises) must be paid by 15 December 2026. The CVAE has been fully abolished for 2024 onwards.
Late Payment Penalties
- ▸Late interest: 0.20% per month (2.4% per year)
- ▸Penalty for late filing: 10% of amounts due
- ▸Payment delay penalty: 5% if payment is not made within 45 days of formal notice
- ▸Deliberate non-compliance surcharge: 40%
Conclusion
The 2026 tax calendar is demanding for the self-employed. At Hayot Expertise, we help self-employed professionals, TNS, and SME managers stay on top of all their tax and social obligations — filing declarations, optimising instalments, and flagging every deadline before it arrives.
Want to delegate your 2026 tax compliance? Book a consultation with a Hayot Expertise accountant for a personalised review of your situation.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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