What You Risk If You Fail to File a Tax Return

Every year, all taxpayers are required to report their income, or face penalties, regardless of their tax status (whether they are subject to taxation or not).
 

However, taxpayers eligible for automatic filing may simply review their pre-filled tax return, provided no changes are necessary. For others, the tax return must be filed by the specified deadline.
 

The filing deadlines vary depending on the taxpayer's department of residence:
 

• For departments numbered 01 (Ain) through 19 (Corrèze) and nonresidents who received income from French sources that is taxable in France, the deadline is midnight on Thursday, May 23, 2024.
 

• For departments numbered 20 (Corse-du-Sud) through 54 (Meurthe-et-Moselle), the deadline is Thursday, May 30, 2024, before midnight.
 

• For departments numbered 55 (Meuse) through 976 (Mayotte), the deadline is Thursday, June 6, 2024.
 

This schedule also applies to the Real Estate Wealth Tax (IFI).
 

In the event of a late filing, the tax liability of the affected households may be increased by 10% if they file before receiving a formal notice from the tax authorities. This surcharge increases to 20% if the return is filed within 30 days of the formal notice, and to 40% if this deadline is exceeded. The financial penalty can even reach 80% if the tax authorities discover that the taxpayer who filed late is engaged in undeclared work. Late payment interest, amounting to 0.20% of the tax due per month of delay (or 2.4% per year), is also applied.
 

Only taxpayers who are subject to taxation are subject to financial penalties. For households that are not subject to taxation, other penalties apply.
 

You can request a waiver from the tax office—either by visiting a service counter or through the secure messaging system in your personal account on the tax website—to avoid these penalties.
 

If no tax return is filed, the beneficiary will not receive a tax notice or an Asdir (Income Tax Filing Status Notice)—documents that are essential for applying for benefits such as the RSA, family allowances, or APL (housing assistance).
 

All households, even those that are not required to file taxes, are eligible for tax credits (for union dues, child care expenses, etc.). However, if no tax return is filed, the tax authorities will not issue a refund.
 

Since 2020, it is no longer necessary to provide a tax assessment notice to open a Livret d’épargne populaire (LEP): the bank can verify the income limit directly with the tax authorities. If the tax authorities are unable to provide the requested information, the tax assessment notice must still be presented. Without this document, the applicant may lose their LEP.