{"id":403790,"date":"2025-11-26T14:07:05","date_gmt":"2025-11-26T13:07:05","guid":{"rendered":"https:\/\/group-gac.com\/?p=403790"},"modified":"2025-11-26T16:38:07","modified_gmt":"2025-11-26T15:38:07","slug":"impots-locaux-2025-echeances","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/local-taxes-2025-due-dates\/","title":{"rendered":"Local taxes: deadlines to anticipate between now and December 31, 2025"},"content":{"rendered":"
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As the end of the year approaches, several tax procedures must be anticipated. Some concern all taxpayers, while others are more specifically aimed at businesses, property owners, or those liable for the territorial economic contribution (CET). Here is a reminder of the main deadlines to watch out for between now and December 31, 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Formalities to be completed by December 15, 2025 at the latest<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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The following three points are worth remembering:<\/p>

  1. Companies that do not pay monthly or have not opted for monthly direct debit must pay their business property tax (CFE) balance online by December 15, 2025, at the latest. Please note that if collection does not take place until December 31, 2025, the deadline for online payment will be extended to February 15, 2026.<\/li>
  2. Taxpayers who already pay their local taxes (property taxes, CFE, etc.) on a monthly basis and wish to switch back to the traditional payment method from January 2026 must notify the authorities of their decision before December 15, 2025. This can be done online (for individuals or businesses) or via the contact center.<\/li>
  3. Companies subject to corporate income tax that closed their fiscal year on August 31, 2025 must submit the Decloyer declaration (reporting of commercial property rents) by December 15, 2025 at the latest.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    Formalities to be completed in December 2025 and no later than December 31, 2025<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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    We will limit ourselves to the following 10 points:<\/p>

    1. Claims relating to local direct taxes and related taxes collected in 2024 must be submitted by December 31, 2025 at the latest (in the event of a tax adjustment or audit, please consult our dedicated page<\/a>).<\/li>
    2. Property tax relief for vacant houses or unused industrial or commercial buildings that have reached the minimum required duration (three months) in 2024 must be requested by December 31, 2025, at the latest.<\/li>
    3. The request to cap the CET 2024 must be submitted by December 31, 2025, at the latest, using form no. 1327-CET (or no. 1327-S-CET for micro-enterprises).<\/li>
    4. If a business is established in 2025, a declaration form no. 1447-C must be submitted by December 31, 2025, at the latest, in order to report taxable items or benefit from any exemptions (form no. 1465 for certain territorial exemptions).<\/li>
    5. With regard to a change of operator that took place in 2025 (or took effect on January 1, 2025), the following provisions apply:er<\/sup>January 2026), a distinction must be made between the situation of the former operator and that of the new operator: the former operator must submit a declaration on plain paper indicating the items transferred, whether the transfer is total or partial (in the case of a partial transfer, it may be necessary to file an amended declaration for 2026). As for the new operator, they must complete the same reporting formalities as when creating a new establishment (see. supra<\/em>, point 4).<\/li>
    6. Any new construction, any change in consistency or use, any change in the use of business premises, any change in the method of valuation of an industrial establishment, as well as any change in the category of residential premises or premises intended for the exercise of a salaried activity at home must be declared within 90 days of the event. For transactions carried out in September 2025, the declaration must therefore be made within 90 days of their final completion, failing which, where applicable, all or part of the temporary property tax exemptions may be lost (see. infra<\/em>, point 7). Please note that, for initial planning permission applications submitted since January 1, 2016, the planning permission authority is the local authority where the project is located.er<\/sup>As of September 2022, the declaration relating to the development tax and, where applicable, the declaration relating to the preventive archaeology tax, is now included in the property tax declaration.<\/li>
    7. New constructions, reconstructions, and additions completed on January 1er<\/sup>October 2025 must be declared by December 31, 2025 at the latest in order not to lose the benefit of property tax exemptions on built properties for 2026 and 2027. If the declaration is submitted after the deadline, the exemption applies for the period remaining after December 31 of the following year (the difficulties of interpretation related to this \u00abcatch-up\u00bb measure are detailed in our webinar on September 24, 2024<\/a>).<\/li>
    8. For buildings eligible for preferential treatment for the first time in 2026 (energy-efficient housing, JEI, specific areas, etc.), the first application for temporary exemption must be submitted by December 31, 2025, at the latest.<\/li>
    9. Taxpayers wishing to switch to monthly payments from January 2026 must submit their request before December 31, 2025 (it should be noted that exercising this option between December 16 and December 31, 2025 will result in a double deduction in February, covering both January and February). Conversely, taxpayers wishing to opt out of the monthly payment plan as of February 2026 have until December 31, 2025, to cancel the option.<\/li>
    10. For companies subject to corporate income tax that closed their fiscal year on September 30, 2025, and although the theoretical deadline is December 31, 2025, the Administration is granting an additional period until January 15, 2026, to submit the Decloyer declaration.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      \n\t\t\t\t\t\tWould you like to discuss this point with one of our local tax experts?\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
      \n\t\t\t\t\t\n\t\t\t\t\t\tContact us!\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      Article written by: <\/h2>\t\t\t\t<\/div>\n\t\t
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      Valdese NONO \u2013 Local tax expert<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t

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      Valdese is a tax specialist specializing in local taxation, with a particular focus on residential property taxation. She assists clients in analyzing, securing, and optimizing their local taxes, particularly with regard to rental values and related reporting tools. With a Master's degree in Business Taxation from Paris-Dauphine University and a Master's degree in Economic Law from Sciences Po Paris, she draws on her dual legal and financial expertise to provide accurate analyses tailored to operational challenges. Her rigor, analytical skills, and ease in handling data enable her to contribute effectively to auditing, litigation, and local tax consulting assignments.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Our tax consultants offer support throughout your real estate and restructuring investments (assistance with tax returns, budgeting, development tax, archaeological tax, etc.) to ensure that your local taxes are secure.\nYou need solid, reliable cash management to enable your business to grow: our financial performance division, made up of tax consultants backed by expert lawyers, is dedicated to securing your tax environment through a high level of expertise and personalized support.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

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      \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tI subscribe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

      Plan ahead for your 2025 local taxes! Our summary of key deadlines (CFE, property tax, CET, Decloyer) for businesses and property owners, with deadlines of December 15 and 31, 2025. Avoid tax oversights.<\/p>","protected":false},"author":47,"featured_media":403795,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Imp\u00f4ts locaux : \u00e9ch\u00e9ances fiscales d\u00e9cembre 2025 (taxe Fonci\u00e8re, CET...)","_seopress_titles_desc":"Anticipez les imp\u00f4ts locaux 2025 ! Notre r\u00e9capitulatif des \u00e9ch\u00e9ances cl\u00e9s (CFE, Taxe Fonci\u00e8re, CET, Decloyer) pour les entreprises et propri\u00e9taires, avec les dates limites des 15 et 31 d\u00e9cembre 2025. \u00c9vitez les oublis fiscaux.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[631],"tags":[916],"business_unit":[753],"offre":[895],"secteur":[],"class_list":["post-403790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-fiscales","tag-fiscalite-locale","business_unit-fiscalite","offre-fiscalite-locale"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/403790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=403790"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/403790\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/403795"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=403790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=403790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=403790"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=403790"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=403790"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=403790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}