G No. 1: the annual global income tax return (IRG)

Form G No. 1 brings together, on a single document, all of an individual's income: salaries, business profits, rent, farm income or investment income. It is used to calculate the IRG owed on that global income, taking into account the tax already withheld or paid during the year.

According to the DGI, this return covers all of the taxpayer's income and is used to settle the tax. In other words, the administration uses your G No. 1 to set your final IRG for the year.

What G No. 1 is not

• It is not the return for your business. A trader taxed under the real regime first declares business profit on G No. 11, then carries it over to G No. 1.
• It is not the employer's return. Salaries paid by a company are declared by the employer on G No. 29.
• It is not the monthly G No. 50 slip, which is used to pay taxes withheld or due each month.
• It is not the return for the flat-rate single tax (IFU), which has its own forms (G No. 12 and G No. 12 bis).

G No. 1 concerns individuals subject to IRG whose income is not fully settled by final withholding during the year. The most common situations are:

• An employee who receives other income on top of their main salary (a second salary, rent, a side business), except in the cases provided for by law.
• An owner who rents out a home or premises and whose rent is subject to provisional taxation: this rental income goes into their G No. 1.
• A sole trader or manufacturer taxed under the real regime, who declares business profit on G No. 11 and then includes it in global income.
• More generally, anyone who received income from several IRG categories during the year.

Who is normally not concerned: an employee whose only income is their main salary, taxed every month through withholding at source. The employer declares that salary on G No. 29. Profits from a business under the IFU regime follow that regime's own returns.

1. 1

   Check whether you need to file

   List all your income for the year: salaries, rent, profits, farm or investment income. If your only income is a main salary taxed at source, G No. 1 is normally not required.

2. 2

   Gather your supporting documents

   Statements from each employer, lease agreements, a record of rent received, tax receipts and copies of your business returns.

3. 3

   Download the right form

   Get form G No. 1 from the DGI website or the tax office. Make sure it is the current year's version.

4. 4

   Fill in your identification

   Surname, first name, NIF and tax residence address, exactly as on your registration certificate.

5. 5

   Enter each type of income in its own section

   One type of income per section, for the full-year amount. Do not offset one income against another and do not round arbitrarily.

6. 6

   Enter the tax already withheld or paid

   Withholding on salaries and amounts already paid on rent. Keep the proof: it supports every figure.

7. 7

   Check, date and sign

   Check the totals and make sure they match your documents before signing.

8. 8

   File before 30 June and keep proof

   At the tax office of your home address, or online if your file is set up for it. Keep the stamp, acknowledgement of receipt or portal confirmation.

G No. 1 is filed at the tax office of your home address, meaning where you live, not where you work. Depending on your municipality, this is a local tax centre (CPI, centre de proximité des impôts) or a tax inspection office.

A landlord whose rent is subject to provisional taxation also files with the office of their own tax residence, even if the rented property is in another municipality or another wilaya (province).

The DGI's Jibaya'tic portal allows online filing with access codes issued by the office that manages your file. If you run a business under the real regime, your returns have normally gone through this portal since 2026. For a private individual's file, ask your office which channel applies.

Legal deadline for G No. 1

30 June

Income declared: the past calendar year

Year N-1

G No. 1 must be filed by 30 June each year, for income received in the previous year. Income for 2026 must therefore be declared by 30 June 2027.

This deadline comes from Article 7 of the 2025 Finance Law, which amended Article 99 of the Direct Taxes and Similar Levies Code (CIDTA). Before that reform, the deadline was 30 April.

Filing late, or not filing at all, triggers the surcharges set by the CIDTA. Do not aim for the last day: counters and the online portal are busier as the deadline approaches.

• Using the old 30 April deadline: since the 2025 Finance Law, the legal deadline for G No. 1 is 30 June.
• Filing at the tax office of your workplace instead of your home address.
• Forgetting some rent received, for example from a letting of only a few months.
• Declaring the net salary received instead of the taxable amount on the employer's statement.
• Leaving out tax already withheld or paid, which distorts the final calculation.
• Using an old version of the form downloaded years ago.
• Keeping no proof of filing.