Tax returns, return dates in Ile-de-France, what's changing in 2025 and what to do if you're late

From April 10, 2025, all tax households, including non-taxpayers, will have to file their income tax returns. While there are few upheavals to report this year, there are a number of new tax changes worth noting, including an increase in the tax scale, extended tax breaks for certain donations, and a new levy for high-income earners. Here's an overview of everything you need to know to avoid mistakes.

Like every year at the same time, it's time to fill in your tax return. Although simplified in recent years, it's important to keep an eye on the changes and not forget anything. If you make a mistake, don't panic, you have until June 5 in the Ile-de-France region to make corrections. This year, it all kicks off on Thursday, April 10, 2025. We take a look at the changes to remember this year.

Declaration 2025: what are the main changes to anticipate?

The 2025 tax return remains close to last year's, with some adjustments to be aware of.

The tax scale has been raised by +1.8% to compensate for inflation. The tax threshold has been raised to 11,497 euros, and the 45% rate applies above 180,294 euros. Around 800,000 households will become tax-free thanks to this measure.
Tax exemption for tips has been extended for employees in the hotel and catering industry, provided they are declared.
New tax reductions apply to donations to Mayotte (between December 2024 and May 2025) and to associations helping victims of domestic violence, up to a limit of 1,000 euros.
The reduced VAT rate of 5.5% is renewed for energy-saving work, and extended to renewable heating networks.
A gift of up to 100,000 euros per donor and 300,000 euros per beneficiary may be made to a child or nephew to finance thermal renovation work, free of transfer duties.
A new tax affects households earning more than 250,000 euros (500,000 for a couple) and whose tax rate was below 20%, in order to guarantee a minimum tax rate of 20%.

What changes will the withholding tax bring for couples?

From September 1, 2025, the tax authorities will apply an individualized withholding tax rate by default for married or civil union couples. This rate will apply only to personal income (salaries, pensions), while joint income (property, life annuities) will remain subject to the common rate.

Couples will still be able to opt for the common rate, but will have to indicate this themselves via their personal space on the tax site, under the heading "Gérer mon prélèvement à la source" ("Manage my withholding tax").
This measure is designed to correct imbalances, particularly for couples with very unequal incomes, where the spouse earning less is penalized by a rate that is too high.

Online paper returns: is it still possible?

Since 2019, online declarations have been mandatory for all taxpayers with Internet access. However, certain exceptions still allow paper declarations.

Households without Internet access at their main residence.
Persons declaring themselves unable to complete the online declaration.
People living in white zones until December 31, 2024.

In these cases, the paper declaration remains valid, provided that the same deadlines are met as for the online declaration.

What are the declaration deadlines in Île-de-France?

The declaration campaign opens on April 10, 2025. For Ile-de-France departments (nos. 75 to 95), the deadline for online declarations is Thursday, June 5, 2025.

What are the risks in the event of error or delay?

You can correct your tax return online, even after you've signed it, via your personal space on the tax site. However, filing or correcting a tax return after the deadline is considered late. This may result in a tax increase of between 10% and 80%, as well as late payment interest of 0.20% per month.

If you've forgotten to declare your taxes on time, don't panic: some households benefit from automatic declaration, which is considered validated without any action on their part, except for those subject to thereal estate wealth tax (IFI). For the others, it is still possible to invoke your good faith with the tax authorities by requesting an ex gratia remission of penalties. Finally, don't forget to log on to your personal space as soon as possible: the online declaration remains accessible until June 26. After this deadline, only paper declarations will be accepted.

Beware of online scams during the tax season

Of course, the declaration period brings out all the scams. Stay alert to fraud attempts. Fraudulent e-mails are circulating, promising a tax refund and inviting you to click on a link to enter your bank details.

Please note that the tax authorities never ask for bank details by e-mail. All procedures must be carried out via the official website impots.gouv.fr.

Tax credit: new requirements for personal services

To obtain the tax credit for personal services (housework, tutoring, gardening), you will now have to indicate precisely :

The organization or company providing the service.
The type of services used, using form RICI 2042.

This measure is designed to tighten control over spending and prevent abuse.

What assistance is available for senior citizens, disabled people and farmers?

Elderly or disabled taxpayers can benefit from an allowance of up to 2,796 euros, doubled if both members of the couple meet the conditions. You don't need to take any formalities to qualify: it's automatic.
Farmers benefit from enhanced support: property tax exemptions, deductions on precautionary savings, and continued exemption from tax on non-road diesel fuel.

In short, this year's 2025 tax return introduces few radical changes, but several important adjustments to be aware of. Remember to check your information carefully and remain vigilant for fraud.