French form 2572 — corporate tax balance statement
The 2572-SD balance statement settles the year's final corporate tax: it tells the administration either a balance of corporate tax and related contributions to pay, or an excess for which a refund is requested, after crediting the 2571 instalments and the tax credits.
Up to date for 2026 — verified on September 13, 2026Official form2572-SDGuide: about 20 min
This content is part of the path: Filing and paying my company's corporate tax· Step 12 of 12· Last step of the path
Deadlines
- After the year-end
- The balance is settled with form 2572 once the final tax is computed on the income return — check the deadline for your closing date in your professional account on impots.gouv.fr and in the form's notice.
- The 15th of the fourth month after the year end
- Where the tax due exceeds the instalments, the balancing payment is made spontaneously no later than the 15th of the fourth month following the close of the financial year. For a year ending 31 December, that falls on 15 May.
- No year end during the calendar year: 15 May of the following year
- If no financial year closes during the calendar year, the balance is paid on 15 May of the following year — the return itself is due before the second working day after 1 May.
Documents to prepare
- Final corporate tax assessed on the results return (2065)
- 2571 instalment slips paid during the year
- 2069-RCI summary of tax credits to offset
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
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Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- All companies subject to French corporate tax, after their year-end
- Companies with an overpayment requesting a refund
- Parent companies of tax groups, for the group's balance
Worked example
Example: the balance of Rayan's company
The final corporate tax of Rayan's company comes to €34,000. It paid €30,000 of instalments through its 2571 statements and holds €2,000 of tax credits summarised on its 2069-RCI. Its 2572 balance statement shows €2,000 to pay: 34,000 − 30,000 − 2,000.
How to fill it in, step by step
- Compute the year's final corporate tax from the taxable result of the 2065 return.
- Credit the instalments paid through the 2571 statements.
- Credit the tax credits summarised on the 2069-RCI.
- Determine the balance to pay or the excess to claim back.
- E-file and e-pay the statement from your professional account.
The form, line by line
- Assessed tax
- The final tax computed on the year's taxable result, related contributions included.
- Credited instalments
- The sum of the year's 2571 payments — keep the statements at hand, the total must match.
- Balance or excess
- Positive: paid online with the statement. Negative: an excess you claim back on this same statement.
- The order of set-off is not yours to choose
- Taxes and levies already paid at an earlier stage are deducted from the gross tax "following an order of priority of set-off". The balance is then the difference between the net tax so computed and the total instalments already paid.
- A self-assessed settlement
- The company settles the tax itself on this slip (French tax code, art. 1668, 2): the authority sends no prior notice, and lateness is established without any formal demand.
Good to know
- The 2572 mirrors the 2571: instalments are paid during the year, the balance is settled after closing — the two statements read together.
- An overpayment is never lost: the balance statement is precisely how you claim it back.
- A PROVISIONAL profit return does not extend the deadline for paying the balance: the balance it produces must be paid within the legal deadline, even if you tell the collector a top-up is to come.
- The top-up arising from the final return, if not paid by the legal date, carries a 5 % surcharge plus late-payment interest.
Common mistakes
- Forgetting to credit a 2571 instalment and paying the balance twice.
- Not carrying over the 2069-RCI tax credits and leaving a refund with the administration.
- Confusing the instalment statement (2571, during the year) with the balance statement (2572, after closing).
- Settling the balance on a provisional result different from the one filed on the 2065.
Frequently asked questions
What is the difference between the 2571 and the 2572?
The 2571 pays the quarterly instalments during the year; the 2572 settles the final tax after closing: balance to pay or excess to refund.
What if my instalments exceed the final tax?
The balance statement shows an excess: you claim the refund on this very form — that is its function, as the official page states.
Do tax credits go through the 2572?
Yes: the credits summarised on the 2069-RCI are offset against the tax due on the balance statement.
Exactly when is the corporate tax balance due?
No later than the 15th of the fourth month following the close of the financial year — 15 May for a year ending 31 December. If no financial year closes during the calendar year, the date is 15 May of the following year.
Can I pay later if my accounts are not ready?
No. The option of filing a provisional return does not extend the payment deadline: the balance arising from that provisional return must be paid within the legal deadline, and any top-up unpaid at the legal date carries a 5 % surcharge plus late-payment interest.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French form 2571 — corporate-tax instalment slip
- French form 2069-RCI — tax reductions and credits
- French form 2065 — corporate-tax results return
- Cerfa 1329-DEF — CVAE settlement and adjustment
- Form 2069-A — French research and innovation tax credits
- Form 3516 — paying a tax deadline with a tax receivable
- Form 2573 — getting a tax-credit receivable refunded
- Form 2069-FA — the French family tax credit (CIF)
- Asking the French tax administration for time to pay
Official sources
- impots.gouv.fr — Form 2572-SD: corporate tax balance statement (2026 edition, notice included) — August 27, 2026
- entreprendre.service-public.gouv.fr — Corporate tax rates — August 26, 2026
- BOFiP — BOI-IS-DECLA-20-20: how the corporate tax balance is paid (due date, order of set-off, provisional return and surcharge) — September 13, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.