When should income tax be declared ?

Income tax is assessed once a year on the taxable income earned by a tax household in a given calendar year.

Usually returns have to be sent back to the tax administration before May 31, 2019, although the experience in recent years has shown that we invariably receive an extensions of this deadline, due to late filing of the forms.

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

Assessment notices will then received during August for payment in September.

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