What are the penalties for making an error in your tax return?
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
If your tax return contains mistakes or forgetfulness leading to a reduction of your tax or an increase of a tax advantage in your favor, tax penalties are applicable.
Increase in tax due
You will have to pay a surcharge of 10%.
It is applied to the additional tax you have to pay or to the amount of the benefit to which you are not entitled.
You can avoid this markup by one of the following 2 ways :
- Regularize your situation spontaneously (by lodging a statement of amendment)
- Respond within 30 days to an administration retry
In the case of fraudulent maneuver or deliberate failure to comply, tougher penalties apply.
Interest on late payments
Interest on late payment is also charged.
They amount to 0.20% the tax due per month of delay (i.e 2.4% over 1 year).
FYI
You will not be charged interest on late payments if you have notified the tax administration in writing of your concerns when you file your return.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Interest on arrears and surcharges