# Corporate tax instalments (acomptes) and final payment (solde)

Country: France
When: Acomptes on 15 March, 15 June, 15 September and 15 December for a 31 December closing; the four dates that apply depend on the closing date. The solde is due by the 15th of the fourth month after the year-end, so 15 May for a 31 December closing. A company that closed on 30 June 2026 owes its solde on 15 October 2026.

The impôt sur les sociétés is paid in advance through four acomptes and settled by a final payment, the solde. Each acompte is one quarter of the IS worked out on the profit of the last closed financial year. The solde is whatever remains after the acomptes, or a refund claim if the acomptes were too high.

## Who this applies to

- Companies under IS whose IS for the last closed year was more than EUR 3,000
- Every IS company for the solde, including newly created ones

## What to file

The relevé d'acompte, form 2571-SD, for each acompte, and the relevé de solde, form 2572-SD, for the final payment. The company can tick the minoration box on the 2571 when it expects the acomptes to overshoot the year's tax.

## How to file

Online, from the company's espace professionnel on impots.gouv.fr, paid by SEPA direct debit. AccountsOS does not pay the DGFiP. It works out the amount of each acompte from last year's IS, shows the date on your calendar and reminds you before it falls due.

## Payment due

No acomptes are due when last year's IS was EUR 3,000 or less, and none are due in the first financial year of a new company or the first year a company becomes subject to IS. A company with a turnover of EUR 250 million or more has a special rule for the last acompte, which is not relevant to small companies.

## What happens if you miss it

A late acompte carries a 5% surcharge. Paying the solde late leads to late-payment interest and a surcharge. Paying too little in the acomptes is not a penalty in itself, but the solde will be larger on 15 May.

## Submission checklist

- Take the IS of the last closed financial year
- Divide by four for each acompte
- Check the first acompte, which uses the year before last
- Pay each date and the solde with the 2572

## Documents you need

- The IS return of the last closed year
- The IS payments already made this year
- The current-year profit forecast, if you want to reduce an acompte
- Bank access for the SEPA debit

## Common mistakes to avoid

- Paying acomptes in a first financial year, when none are due
- Forgetting that the 15 May solde is a separate date from the return date
- Using the wrong profit when a loss or a change of rate affects the year
- Not reducing the acompte when profit has clearly fallen

Source: https://bofip.impots.gouv.fr/bofip/3558-PGP.html