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 must juggle a dozen distinct requirements depending on their status — micro-entrepreneur, BNC, BIC, or liberal profession. Each régime has its own dates. This guide brings together the complete 2026 tax calendar with summary tables so nothing slips through the cracks.

Before diving into each tax, here is an overview of the main annual obligations by status:

According to impôts.gouv.fr, obligations vary significantly by tax régime, making it essential to identify your specific status at the start of the year.

VAT is one of the most frequent obligations for VAT-registered self-employed professionals. Three main régimes exist in 2026.

VAT franchise (franchise en base de TVA)#

Micro-entrepreneurs and some BNC practitioners whose turnover falls below the thresholds (€91,900 for sales, €36,800 for services in 2026) benefit from the franchise exemption. No VAT return is required, but invoices must carry the mandatory notice: "VAT not applicable — Article 293 B CGI".

Simplified real régime (régime réel simplifié)#

The simplified real régime involves two semi-annual instalments and an annual déclaration (form CA12):

Normal real régime (monthly or quarterly)#

Businesses under the normal real régime file a CA3 déclaration:

• Monthly: before the 15th or 19th of the following month (depending on the transmission method)
• Quarterly: if annual net VAT is below €4,000, filing is due in the month following each calendar quarter

Important: switching to the monthly régime is mandatory as soon as annual VAT exceeds €4,000. Monitor this threshold throughout the year.

Since 2019, self-employed workers have been subject to withholding at source (prélèvement à la source — PAS) via instalments calculated by the tax authorities based on previously declared income. In 2026, instalments are debited on the 15th of each month (or on the 15th of the first month of each quarter for the quarterly option).

Monthly instalment schedule 2026#

Self-employed professionals can adjust their instalments during the year via their professional account on impôts.gouv.fr, within a tolerance of 10% downward (exceeding this tolerance triggers a 10% surcharge on the shortfall).

2025 income déclaration (2026 filing campaign)#

The annual déclaration of 2025 professional income takes place in spring 2026:

• Form 2042-C PRO for BNC practitioners, BIC businesses and micro-entrepreneurs
• Form 2035 for liberal professions under the controlled déclaration régime
• Indicative deadline: late May 2026 (confirmed by the tax authority by department)

Self-employed workers (travailleurs non-salariés — TNS) pay contributions to URSSAF TNS based on their prior-year professional income. In 2026, contributions are calculated on 2025 income and reconciled once the tax déclaration has been processed.

Payment frequency#

Two options exist depending on company size and declared preference:

• Monthly: on the 5th or 20th of each month
• Quarterly: on 5 February, 5 May, 5 August and 5 November

According to urssaf.fr, TNS contribution rates in 2026 range from 40% to 45% of net income depending on the bracket, covering basic pension, supplementary pension, health and maternity, family allowances, and CSG-CRDS.

Provisional contributions and reconciliation#

For micro-entrepreneurs, the calculation is simplified: contributions are proportional to declared turnover with no annual reconciliation. The 2026 rates are 12.3% for sales, 21.2% for BIC services and 23.1% for liberal professions affiliated with CIPAV.

The annual tax return covers all accounting and fiscal déclarations submitted to the tax authorities. For BIC businesses subject to corporate or personal income tax on the real basis:

Liberal professions under the controlled déclaration régime (BNC) file form 2035 generally before mid-May 2026.

Business property tax (CFE) and CVAE#

• CFE 2026: notice available in November, payment due by 15 December 2026. Businesses whose CFE exceeds €3,000 must pay a 50% instalment by 15 June 2026.
• CVAE: abolished progressively since 2023, fully extinguished for FY2024 and beyond. No payment is due in 2026.

Missing a tax deadline carries automatic consequences. The tax authority applies penalties without exception.

Standard late payment penalties#

• Late interest: 0.20% per month (2.4% per year) on amounts due
• Penalty for late filing: 10% of amounts due
• Payment delay penalty: 5% if payment is not made within 45 days of formal notice

Aggravated penalties#

• 40% surcharge for deliberate non-compliance (repeated late filings or wilful absence)
• 80% surcharge for proven tax fraud

For URSSAF contributions, late-payment surcharges amount to 5% of contributions due, with additional interest of 0.2% per month.

Best practice: if you are temporarily unable to pay, it is always better to file the déclaration on time and then contact URSSAF or the SIE (Service des Impôts des Entreprises) to negotiate a payment plan. Filing without payment avoids the 10% penalty for failure to declare.

The 2026 tax calendar is demanding for self-employed professionals. Between income tax instalments, VAT, URSSAF TNS contributions, the annual tax return and the CFE, administrative pressure is constant throughout the year. The key: anticipate every deadline, set up reminders, and keep your accounts up to date in real time.