When income tax is to be declared?

Income tax is assessed once a year on the taxable income which a tax household derives during a given calendar year.

Usually, returns have to be sent back to the tax administration before May 31, 2019, although the experience of the last few years has meant that we invariably receive an extension to this deadline, due to late production of the forms.

If it is your first return, tax forms are not sent by post: it is your reponsability to obtain the relevant forms. Once the first return has been completed, you will automatically receive the subsequent forms.

Notices of taxation are then received in the course of August for a payment in September.

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