Tax Amnesty Deadline: French Taxpayers Have Until September 30, 2026
The General Directorate of Taxes (DGI) has confirmed that taxpayers still have until September 30, 2026, to take advantage of the tax amnesty provided for in the 2026 Finance Law. This reminder comes at a crucial time, as the deadline approaches rapidly.
What Does the Tax Amnesty Cover?
Established by Article 69 of the 2026 Finance Law (No. 2025-17 of December 12, 2025), this amnesty allows taxpayers to regularize their tax status by obtaining a waiver of penalties on certain declarations.
The measure applies to:
- Tax declarations
- Acts, documents, and declarations related to registration duties
Eligibility Criteria:
- The original deadline must have been prior to October 31, 2025.
- The debts must not be statute-barred (prescribed).
- The declarations or formalities must be filed between January 1 and September 30, 2026.
The scope of the amnesty also extends to:
- Declarations that were never filed.
- Amended declarations, including those regularized after an intervention by the tax authorities or the notification of an audit.
The Condition: Pay the Principal Tax Amount
To benefit from this waiver, the tax administration imposes one clear condition: taxpayers must pay the full principal tax amount in a single lump sum at the time of filing the declaration or completing the registration formality.
A Strategic Opportunity for Business Owners and Freelancers
For business owners and independent professionals with outstanding tax arrears, this presents a concrete opportunity to clean up their financial records without incurring the burden of penalties.
This is a significant advantage for those preparing for bank financing or fundraising in the coming months, as a clear tax status strengthens their financial credibility and negotiating position.
