French business tax deadlines 2026: full calendar

Quick answer. In 2026, a French corporate-tax-paying company tracks four structural dates: March 15, June 15, September 15 and December 15 for corporate income tax (IS) instalments under Article 1668 of the French Tax Code (CGI). Add to that VAT (monthly CA3 between the 15th and 24th, or annual CA12 simplified regime on May 5, 2026), the local business tax (CFE) balance on December 15, 2026, the CVAE memo return on May 5, 2026 and the tax package due on May 18, 2026 for fiscal years ending December 31, 2025. A 5 % surcharge plus 0.20 % monthly interest applies to any late payment (Articles 1727 and 1731 of the CGI).

The French Tax Authority (DGFiP) maintains in 2026 its automated cross-controls between VAT returns (CA3), payroll DSN, tax package and CVAE filings. Consistency between these flows is now as important as strict respect of deadlines. A return filed on time but inconsistent with the other flows can trigger a request for information (Article L10 of the Tax Procedures Book) or a digital accounting examination (Article L13 G of the LPF).

The 2026 professional tax calendar, published on impots.gouv.fr, now distinguishes more clearly between filing dates (return) and payment dates (electronic remittance). The two do not always coincide: an on-time filing followed by a late payment triggers the surcharges of Article 1731 CGI, even if the return itself complies.

At Hayot Expertise, we have structured the tax management of Paris-based SMEs and Franco-international groups since 2010. Our observation: 80 % of tax-related cash incidents come not from forgotten deadlines, but from poorly anticipated overlaps between IS instalments, VAT balances and payroll tax. The role of a shared tax calendar is less about avoiding forgetfulness than about smoothing cash flow quarter by quarter.

Recurring obligations structure cash flow. They concern all companies under the standard regime, regardless of legal form.

Monthly VAT (standard regime — CA3)#

The CA3 form is filed and paid between the 15th and 24th of the month following the tax period, on the exact date shown in the professional area on impots.gouv.fr (Article 287 of the CGI). The date varies by legal form and the department of the head office:

• corporate-tax-paying companies with SIREN ending 1 to 4: around the 19th of the month;
• corporate-tax-paying companies with SIREN ending 5 to 9: around the 24th of the month;
• non-IS legal entities and sole proprietors: around the 24th;
• VAT-registered businesses outside France: no later than the 19th.

DSN — Monthly payroll return#

The DSN is transmitted on the 5th or 15th of the month depending on workforce size (Article R243-6 of the French Social Security Code):

• companies with ≥ 50 employees paid the same month: DSN on the 5th;
• companies with < 50 employees or with deferred payroll: DSN on the 15th.

Payroll tax (employers not subject to VAT on ≥ 90 % of turnover)#

The frequency depends on the amount paid in the previous year (Article 1679 of the CGI):

• €10,000 → monthly, within 15 days of the following month;

• €4,000 to €10,000 → quarterly, within 15 days of the following quarter;
• < €4,000 → annual, by January 15 of the following year.

DES and intra-EU returns#

The Recapitulative statement of services (DES) is transmitted around the 11th of the month for intra-EU services. The EMEBI return (former DEB) follows the same calendar for goods exchanges exceeding €460,000 in annual flows.

Article 1668 of the CGI organises a split payment of corporate income tax in four instalments equal to 25 % of IS due on the last closed fiscal year. For a fiscal year aligned with the calendar year, the 2026 schedule is:

For a December 31, 2025 year-end, the IS balance is due on May 15, 2026 (electronic remittance form 2572-SD). For a March 31, 2026 year-end, the balance is due on July 15, 2026.

Reducing or waiving instalments#

A company may reduce its instalments if it estimates that the IS due will be lower (Article 1668 4. of the CGI), but is exposed to a 5 % surcharge if the final gap exceeds 10 %. Companies whose reference IS is below €3,000 are exempt from instalments (Article 1668 1 bis of the CGI).

Tax package and corporate income statement#

For IS-paying companies closing on December 31, 2025, the 2065-SD return and its annexes (2050 to 2059 tax package) must be electronically transmitted no later than May 18, 2026 (second working day after May 1, Article 175 of the CGI). For a detailed presentation of dates by regime, see our tax package filing deadline 2026.

Simplified VAT regime (CA12)#

Companies under the simplified VAT regime (turnover between €91,900 and €840,000 for sales, €36,800 and €254,000 for services) file the CA12 return no later than May 5, 2026, together with the electronic payment of the balance. Two half-yearly instalments are paid in July (55 % of VAT due for the previous year) and December (40 %).

Local business tax (CFE) and IFER#

The 2026 CFE is due in two stages (Article 1679 quinquies of the CGI):

• 50 % instalment on June 15, 2026 for companies whose 2025 CFE exceeded €3,000;
• balance on December 15, 2026 for all liable companies, payable exclusively by electronic remittance, monthly direct debit or pay-as-you-go.

The flat tax on network companies (IFER) follows the same calendar as the CFE for the operators concerned (energy, telecoms, transport).

CVAE — Local value-added tax#

The CVAE is being progressively phased out: its maximum rate is 0.28 % in 2026 (2024 Finance Act as amended), before final abolition in 2027. For 2026, companies with turnover exceeding €500,000 remain liable and file:

• the 1330-CVAE-SD return on May 5, 2026 (value-added and headcount declaration);
• instalments on June 15 and September 15, 2026 (50 % of N-1 CVAE each) if N-1 CVAE > €1,500;
• the 1329-DEF balance on May 5, 2027.

Apprenticeship tax and vocational training contribution#

Since 2022, collection is unified through the DSN. The balance of apprenticeship tax (0.09 % of payroll) is due on the April 2026 DSN (deadline May 5 or 15, 2026). For full terms, see our apprenticeship tax 2026 article.

For freelancers and liberal professions, the calendar differs; see our 2026 freelancer tax calendar and our mandatory corporate tax returns recap.

VAT franchise (small business exemption)#

Micro-entrepreneurs and businesses below the VAT exemption threshold (€85,000 sales / €37,500 services in 2026) file no CA3 or CA12. They remain however liable for the local business tax (CFE), the property tax and, where applicable, payroll tax if the activity is outside the scope of VAT.

Simplified VAT regime (RSI)#

Beyond the annual CA12, those under the simplified regime pay two half-yearly instalments: July (55 % of VAT due for the previous year) and December (40 %). The balance appears on the CA12 filed in May.

Off-cycle fiscal years (non-calendar year)#

For a fiscal year ending June 30, 2026, the tax package is due on September 30, 2026 (3 months after year-end), the IS balance on October 15, 2026 and the four instalments on December 15, 2026, March 15, 2027, June 15, 2027 and September 15, 2027. The instalment calendar therefore "slides" with the closing date.

Foreign company without a permanent establishment in France#

A foreign company liable for French VAT files the CA3 by the 19th of the month at the latest, whether or not it has a fiscal representative. DES and EMEBI obligations remain due on the same dates as for a French taxable person.

Tax-consolidated groups (Article 223 A of the CGI)#

The parent company centralises IS instalments and the balance for all subsidiaries in the group. Subsidiaries individually file their results (tax package 2065 + 2058-A bis), but do not pay directly. Group cash management requires strict monthly coordination.

• Confusing filing and payment: a late electronic remittance triggers penalties even if the return was on time.
• Forgetting cross-flow consistency: a turnover declared on the CA3s that differs from the one on the 2058-A tax package systematically triggers a desk audit.
• Mis-sizing IS instalments: underestimating projected IS exposes you to the 5 % surcharge if the final gap exceeds 10 % (Article 1731 A of the CGI).
• Ignoring the CFE instalment: companies whose N-1 CFE exceeded €3,000 must provision 50 % by June 15, under penalty of a surcharge.
• Not tracking DES and EMEBI: these intra-EU returns are systematically cross-referenced with EU VIES data. Any discrepancy blocks VAT credit refunds.
• Postponing without justification: a payment deferral is only valid by written decision of the public accountant (Article L257-0 A of the LPF); a mere unjustified delay triggers surcharges.

We recently took over the tax management of an executive of a Paris industrial SME (€6.8M turnover, calendar fiscal year) after two consecutive years of June cash-flow tensions. Our diagnosis showed that his previous firm systematically calibrated the 2nd IS instalment on the final N-1 IS, without accounting for a projected 30 % margin decrease for 2026. Result: €184,000 paid in June while final IS was not expected to exceed €95,000. We activated a downward modulation of the 2nd, 3rd and 4th instalments (Article 1668 4. of the CGI), securing the projection through a monthly accounting situation as at April 30, 2026. Cash saving: €110,000 over the half-year, with no risk of surcharge thanks to the gap maintained under 10 %.

The most costly mistake we see remains the executive who asks his accountant for a "list of dates" and treats it as a paper diary. A tax calendar only has value if it is backed by a monthly cash budget, with alert thresholds at D-30 and D-15 on each major deadline. At Hayot Expertise, we standardise this tool for all our SME clients: four structural dates to remember (IS instalments), the rest is our job — and cash becomes predictable.

Hayot Expertise advice. Before January 31 each year, build a personalised tax calendar backed by your fiscal year-end, your regimes (VAT, IS, CFE) and your cash seasonality. Provision each instalment at least 30 days before the payment date. Activate IS instalment modulation as soon as a result decrease above 25 % becomes visible. These three disciplines prevent 90 % of the tax incidents we observe mid-year.

To articulate this calendar with your daily tax routine, see also our deep-dive on outsourced tax package submission, our 2026 French tax news and our services for corporate tax management in Paris. To estimate an employer cost in connection with payroll and payroll tax, our employer cost calculator is a useful entry point.