For a 31 December 2025 fiscal year-end, the legal deadline to file the liasse fiscale (annual tax return package) is Tuesday 5 May 2026 — extended to Wednesday 20 May 2026 for companies filing electronically via EDI-TDFC or EFI (an automatic 15-day extension). For other year-end dates, the return is due within 3 months of year-end, plus the same 15-day electronic-filing extension. The corporate income tax balance itself is due 15 May 2026 for December year-ends — this date does NOT benefit from the electronic-filing tolerance. Statutory accounts must be deposited with the Greffe (commercial court registry) within 6-7 months of year-end. All returns are filed exclusively online via impots.gouv.fr. Late filing triggers a minimum 10% surcharge plus daily accruing interest.
Liasse fiscale deadline (Dec 31 year-end): 5 May 2026 legally, extended to 20 May 2026 for electronic filers (EDI-TDFC/EFI).
Corporate income tax balance due 15 May 2026 (Dec year-ends) — no electronic-filing extension applies to this payment date.
Statutory accounts must be filed with the Greffe within 6-7 months of year-end.
Late filing penalty: minimum 10% surcharge plus daily accruing interest.
Steps
File the liasse fiscale — Within 3 months of year-end (5 May 2026 for Dec 31 year-ends), extended 15 days for electronic filers.
Pay the corporate income tax balance — 15 May 2026 for Dec 31 year-ends — no electronic extension applies.
Deposit statutory accounts with the Greffe — Within 6-7 months of year-end.
Costs
Late filing surcharge: minimum 10% plus daily interest
Timelines
Liasse fiscale deadline (electronic filing): 3 months + 15 days after year-end
Corporate tax balance payment: 15 May 2026 (Dec 31 year-ends), no extension
Statutory accounts deposit with Greffe: 6-7 months after year-end
Required Documents
Liasse fiscale (Cerfa forms)
Statutory annual accounts
Common Mistakes
Assuming the 15-day electronic-filing extension also applies to the corporate income tax balance payment — it applies only to the liasse fiscale filing, not the tax payment deadline.