French tax calendar 2027 for the self-employed

A dated, sourced calendar, to check against your own business

Every date comes from an official French page, cited at the bottom of this page and in your calendar. When the administration hasn’t published a date yet, as with the income tax return, the date is marked “to be confirmed” and the calendar gives the usual rule. A company’s dates assume a financial year ending December 31.

Your exact date can depend on your business: VAT filing day, département, year-end. Your professional account on impots.gouv.fr (espace professionnel) and your Urssaf account are the reference. In Clivio, the tax deadlines you add as tasks go into the calendar of your documents.

Micro-entrepreneur: declaring your turnover to the Urssaf

A micro-entrepreneur, also called auto-entrepreneur, declares their turnover (chiffre d’affaires) online to the Urssaf, the body that collects social contributions, every month or every quarter. You declare what you were paid, not what you invoiced, and pay your contributions at the same time. A period with no income must still be declared, as “néant” (nil).

Monthly, the return is due before the end of the following month: June’s turnover before July 31. Quarterly, the deadlines are January 31, April 30, July 31 and October 31. In 2027, January 31, February 28 and October 31 fall on a Sunday, and July 31 on a Saturday.

If you start in 2027, your first return comes later. If you declare monthly, it is due before the end of the month after your first three months in business (by July 31 at the latest for a start on March 6). If you declare quarterly, it is due before the end of the month after the quarter that follows the one you started in.

Two choices are made in the autumn for the following year. The flat-rate income tax option (versement libératoire) is requested, or dropped, with the Urssaf before September 30, subject to a limit on your tax household’s income. Switching between monthly and quarterly returns is done before October 31.

Taxed on actual profits (réel): tax return and Urssaf contributions

A sole trader (entrepreneur individuel) taxed on actual profits, under the régime réel, files their business tax return online: form 2031 for industrial and commercial profits (BIC), form 2035 for non-commercial profits (BNC). The deadline is 15 days after the second working day following May 1. In 2027, May 1 is a Saturday: the second working day is Tuesday, May 4, and the return is due by Wednesday, May 19.

Social contributions are paid to the Urssaf by direct debit each month, on the 5th or the 20th, or each quarter, on February 5, May 5, August 5 and November 5. The November payment includes the vocational training contribution (contribution à la formation professionnelle). The amount comes from your income tax return, whose social section you fill in at the same time as the tax part.

Income tax is taken in installments, by the 15th of each month, or each quarter if you asked for that before October 1 of the year before.

Company paying corporate tax: installments, balance and tax return

For an EURL or a SASU paying corporate tax (impôt sur les sociétés, IS) with a financial year ending December 31, the tax is paid in four installments, on March 15, June 15, September 15 and December 15, then a balance by May 15. No installment is due when the tax is under €3,000, or for the first financial year. In 2027, May 15 falls on a Saturday.

The 2065 tax return is filed online no later than the second working day after May 1, so May 4, 2027, with 15 more days for filing online: until May 19. For a financial year ending on another date, the return is due within 3 months of the year-end, and the balance is paid on the 15th of the 4th month.

VAT: monthly returns, and the end of the simplified regime

Under the VAT exemption for small businesses (franchise en base de TVA), you don’t charge VAT and you don’t file VAT returns. Under the normal regime (réel normal), VAT is declared and paid every month on the CA3 return, between the 15th and the 24th of the following month. Your business’s exact date is in your professional account: the calendar puts it on the 15th, the earliest.

The simplified VAT regime (régime simplifié) ends on January 1, 2027, under the 2025 Finance Act (article 38), as the BOFiP, the official database of the tax administration’s guidance, noted on October 7, 2026. For 2026, the annual CA12 return is still due no later than the second working day after May 1, so May 4, 2027 for a financial year ending December 31.

For your 2027 VAT, check in your professional account how often you have to file. On October 24, 2026, impots.gouv.fr was down for maintenance and we couldn’t read the details there: those dates only go into the calendar once checked.

CFE: pay by December 15

The CFE (cotisation foncière des entreprises), the local business property tax, is paid online by December 15, from the tax notice posted in your professional account: no notice comes by post. When the deadline falls on a Saturday, a Sunday or a public holiday, it moves to the next working day. If your 2026 CFE was more than €3,000, a 50% advance payment is usually due between May 26 and June 16.

A business pays no CFE in the year it is set up, but it files the initial return 1447-C-SD by December 31. A micro-entrepreneur whose 2025 turnover was €5,000 or less doesn’t pay it in 2027.

Income tax return: dates published in the spring

Service Public, the French government’s information site, says that the 2027 return for 2026 income will open in April 2027. The deadlines, which depend on your département, haven’t been published yet. So the calendar puts a reminder on April 1, marked “to be confirmed”, rather than a made-up date.

In 2026, the online service opened on April 9. It closed on May 21 for départements 01 to 19, on May 28 for départements 20 to 54, and on June 4 for départements 55 to 974 and 976. The paper return was due on May 19.

This return also matters to the Urssaf. On it, a self-employed person on the réel regime fills in the social section, used to calculate their contributions. A micro-entrepreneur reports the year’s turnover on form 2042-C-PRO, even after declaring it to the Urssaf.

DAS2: the fees you paid to others

If, in 2026, you paid more than €2,400 in fees, commissions or session fees (vacations) to the same recipient for your business, you declare them on the DAS2. In principle, it is filed in January. As an exception, it can be filed with the business tax return. With no business tax return to file, the deadline is the second working day after May 1, so May 4, 2027.

E-invoicing: September 1, 2027

Since September 1, 2026, every business in France has to be able to receive e-invoices. From September 1, 2027, SMEs and micro-businesses issue them too, for their sales to businesses subject to VAT in France, even under the franchise en base. Their sales to consumers or abroad fall under e-reporting.

The reform’s dates, profile by profile, are in our French e-invoicing timeline. To see what applies to you, answer the “Am I affected?” questionnaire.

Add the calendar to Google Calendar, Outlook or Apple Calendar

The “Add to my calendar” button downloads a .ics file of the dates shown. Open it, or import it: in Google Calendar, through the settings, then “Import & export”. The dates are added once and for all: if we correct a date, the downloaded file doesn’t change.

To get our corrections, subscribe to the address for your status instead. In Google Calendar: “Other calendars”, “+”, then “From URL”. In Outlook: “Add calendar”, then “Subscribe from web”. In Apple Calendar: “File”, then “New Calendar Subscription”. Also add the address for your VAT if you file VAT returns: the two calendars don’t repeat each other. These files are in English; the French ones are listed on the French version of this page.

Frequently asked questions

Sources

Official pages, all in French, consulted on October 24, 2026. That day, impots.gouv.fr was down for maintenance: the tax rules come from Entreprendre Service Public, the government’s site for businesses, from Service Public and from the BOFiP, the official database of the tax administration’s guidance.

• Entreprendre Service Public, « Micro-entrepreneur : quand déclarer son chiffre d’affaires ? », checked January 1, 2026
• Entreprendre Service Public, « Régime micro-social », checked February 21, 2026
• Entreprendre Service Public, « Régime fiscal de la micro-entreprise », checked May 13, 2026
• Urssaf, « Le calendrier de paiement des cotisations des travailleurs indépendants », published April 4, 2024
• Urssaf, « Tout savoir sur la déclaration sociale et fiscale des revenus des indépendants », updated April 13, 2026
• Entreprendre Service Public, « Contribution à la formation professionnelle (CFP) des entrepreneurs individuels », checked January 1, 2026
• Entreprendre Service Public, « Bénéfices non commerciaux (BNC) : régime réel d’imposition », checked February 21, 2026
• Entreprendre Service Public, « Bénéfices industriels et commerciaux (BIC) : régime réel d’imposition », checked February 21, 2026
• Entreprendre Service Public, « Impôt sur les sociétés (IS) : taux, déclaration, paiement », checked February 17, 2026
• Entreprendre Service Public, « Déclarer et payer la TVA », checked February 21, 2026
• BOFiP, BOI-RES-TVA-000253 (suppression du régime simplifié de TVA au 1er janvier 2027), published October 7, 2026
• Entreprendre Service Public, « Cotisation foncière des entreprises (CFE) », checked April 2, 2026
• Entreprendre Service Public, « Un micro-entrepreneur doit-il payer la CFE ? », checked March 26, 2026
• BOFiP, BOI-BIC-DECLA-30-70-20 (déclaration des honoraires, commissions et autres rémunérations), published February 12, 2025
• Service Public, « Quelle est la date limite pour faire sa déclaration de revenus ? », checked June 5, 2026
• Service Public, « Déclaration des revenus de 2025 : quelle est la date limite dans votre département ? », published April 8, 2026
• Entreprendre Service Public, « Comment se mettre en conformité avec l’obligation de facturation électronique ? », checked August 7, 2026