French Corporate Tax Balance — Form 2572-SD

How to fill out the form

1. 1Calculate total IS due: apply the standard 25% rate to your taxable profit (résultat fiscal) reported in the liasse fiscale (annual tax return package, Form 2065). If your company meets all three SME conditions — net revenue below €10 million, share capital fully paid up, and at least 75% owned by natural persons — use the reduced 15% rate on the first €42,500 of taxable profit, then 25% on the remainder.
2. 2List the four quarterly instalments paid on Form 2571: record the amounts actually settled at each statutory due date — 15 March, 15 June, 15 September and 15 December — cross-checking against your payment receipts or bank statements to ensure the figures are exact.
3. 3Deduct eligible tax credits and reductions before arriving at the net balance: these include the Crédit d'Impôt Recherche (CIR — R&D tax credit), the patronage reduction (mécénat), the apprenticeship credit, and any creditable foreign withholding tax. Apply each credit in the order specified on the form.
4. 4Enter the result on Form 2572: if the balance is positive, report it in the 'Solde à payer' (balance due) field and arrange e-payment. If the instalments exceed the IS owed, tick the refund box or the carry-forward option and enter the surplus in the 'Excédent de versement' (overpayment) field.
5. 5E-file and pay simultaneously: use your professional account on impots.gouv.fr (EFI mode) or the EDI-PAIEMENT channel managed by your expert-comptable. The legal deadline for a 31 December 2025 year-end is 15 April 2026 (CGI Article 1668); an administrative tolerance may extend this to 15 May 2026 for electronic filers — verify the current DGFiP instruction.

Good to know

• •Watch the 80% instalment floor: if any instalment was less than 80% of the amount theoretically due based on actual year-end IS, the tax authority may apply a 5% shortfall penalty under CGI Article 1762. Run the check as soon as the year closes to avoid surprises at filing.
• •Large groups with revenue above €250 million must base their December instalment on the estimated actual result for the current year, not the prior year's IS. A shortfall exceeding 20% of the theoretical amount triggers specific late-payment interest — revisit the fourth instalment in November before the 15 December deadline.
• •If a major loss or exceptional event has left your instalments well above your likely IS, you can request early restitution of the excess directly on Form 2572 rather than waiting for the standard refund cycle. Attach a brief explanatory note and your IS calculation to speed processing by the service des impôts des entreprises.

Official sources

• Article 1668 Code général des impôts — IS instalments and settlement (Légifrance) — 2026-06-26
• BOFiP IS-DECLA-20 — Filing and payment of corporate income tax (DGFiP) — 2026-06-26
• impots.gouv.fr — Declare and pay corporate income tax (professional portal) — 2026-06-26