If the corporate tax for your last financial year did not exceed €3,000, you owe no instalment: everything is paid at once, with the balance, in May for a 31 December year end.
And if you pay yourself dividends, your company has until the 15th of the following month to declare and pay the income tax instalment, on form 2777.
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This calendar covers companies under corporate tax, with a single shareholder.
Information verified on October 14, 2026. Indicative assessment with no legal force. The rules it applies are taken from official sources and dated, but it knows of your situation only what you tell it: only the authorities can settle your case.
The official pages where we read the rules and amounts applied here.
The tax return, the tax balance, the approval of the accounts, their filing and the dividend deadline all count from the end of your financial year. For a 31 December 2025 year end, that gave:
Instalments fall on 15 March, June, September and December, each worth a quarter of the tax for your last financial year. If that tax did not exceed €3,000, roughly €20,000 of profit, you pay none. Nor during your first financial year.
For a payment, the tax office moves it to the next working day: the instalment due on Sunday 15 March 2026 was paid on Monday 16. The calendar takes this into account, public holidays included.
The simplified regime, with its two instalments and its annual return, disappears on 1 January 2027. The companies concerned will file every quarter, if their turnover does not exceed one million euros.
If you pay yourself some, your calendar grows:
| Date | Deadline |
|---|---|
| 16 March | First corporate tax instalment |
| 5 May, 20 May online | 2025 tax return |
| 15 May | 2025 tax balance |
| 15 June | Second instalment |
| 30 June | Approval of the 2025 accounts |
| 15 September | Third instalment |
| 30 September | Last day to pay the 2025 dividends |
| 15 December | Fourth instalment, and CFE |
2026 tax calendar published by impots.gouv.fr. Instalments are only due if the tax for the last financial year exceeded €3,000.
Hugo's year ends on 31 December. The tax for his last financial year was €2,400: he pays no instalment.
He does not charge VAT, and his contributions go out on the 20th of each month.
His next dates: the CFE on 15 December, his tax balance on 18 May 2027, his tax return on 19 May, the approval of his accounts on 30 June, their filing at the end of August.
He adds these five dates to his calendar, with a reminder a week before each one.
Note 15 May. The tax balance falls before the online tax return deadline.
If you pay yourself dividends, keep enough to pay form 2777 the following month.
Set a reminder a week before each date. A late payment costs a 5% surcharge.
Your instalments still fall on 15 March, June, September and December.
Your tax return comes three months after year end, fifteen more days online, and your balance on the 15th of the fourth month.
Build the calendar again every year. Dates move with weekends.
Paying corporate tax late brings a 5% surcharge on the sums due, plus late interest of 0.20% a month.
No corporate tax instalment is due during the whole first financial year, even when it lasts more than twelve months. After the first year end, the first instalment paid can be double: it catches up the one that could not be calculated.
Some deadlines are “calculated” because the 2027 tax calendar has not been published yet. We apply the rule, weekends and public holidays included; the tax office publishes its dates early in the year, and they may differ by a day.
Under the normal VAT regime, the return is filed every month, between the 15th and the 24th. For a company, it is usually the 19th, 20th or 21st, depending on your département and SIREN number: the exact date is in your business account.
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