Taxation

Payment of advance tax on businesses until March 16, 2026

Publié le 18 février 2026 - Entreprendre Service Public / (Prime Minister)

Is your company liable for business tax (IS)? You have until March 16 to make your next tax deposit.

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Companies liable for the IS must pay 4 quarterly installments. The amount of each deposit is calculated from the results of the last financial year.

The deadline for payment of the next installment shall be March 16, 2026.

This deposit shall consist of:

  • on 1er advance payment for companies whose closing date for the financial year concerned is between November 20 and February 19 ;
  • on 2e advance payment for companies whose closing date for the financial year concerned is between August 20 and November 19 ;
  • on 3e advance payment for companies whose closing date for the financial year concerned is between May 20 and August 19 ;
  • on 4e advance payment for companies whose closing date for the financial year concerned is between February 20 and May 19.

Please note

The company does not pay a deposit (IS is paid in one installment) in the following cases:

  • the amount of the IS is less than € 3 000;
  • the business has just been set up (first business year);
  • the business is newly subject to the IS (first tax period).

How do I pay this deposit?

The deposit is paid electronically by means of the prepayment statement n°2571 on your professional area of the site impots.gouv.fr.

What penalties in case of delay?

Your company may incur a 5% increase in the amount due and a 0.2% interest rate per month.

In addition, if you have not complied with the remote payment obligation, a 0.2% increase in the amount of the amounts paid will apply. This may not be less than €60.

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