Procedure for Tax Payments

Understand the procedure for paying your French tax...

Income tax for current year will be paid on income earned in previous year until the new withholding tax system is put into place.

You will need to file a tax return around May. Unless you have opted for monthly payments, you will need to make payments on 15 February and 15 May, each equal to one third of the amount of the previous year's total income tax. The final payment is due after the actual assessment is received (normally in the late summer/early autumn) for payment by 15 September.

If this is your first year of residency in France, your income tax won’t be due until September of this year.

Approximate tax deadlines in France

  • 15 February: Payment of first instalment towards the previous year's income tax (equal to one third of your total income tax)
  • End of April: Filing of tax declaration for SCI (Société Civile Immobilière) investments
  • 15 May: Payment of second instalment towards the previous year's income tax (equal to one third of your total income tax)
  • Mid May: Filing of paper income tax returns for residents and non-residents
  • Mid to end of May: Filing of online tax returns (note that if the previous year's revenu fiscal de référence exceeds €15,000 taxes must be filed online. The deadline for declaring income depends on the department in which you are resident
  • End of May: Filing of online income tax returns for non-residents and wealth tax returns ( the IFI  or Impôt sur la Fortune Immobilière) for French residents (unless the IFI is below €2.57m, in which case it is included in the May income tax return)
  • 15 September: Final instalment of income tax, CSG & CRDS (unless you have opted for 10 monthly instalments)
  • October/November: Payment of taxe foncière (land tax) and taxe d'habitation (housing tax)

You should seek professional tax advice to confirm the deadlines that affect you and make sure you are prepared to meet your French tax obligations.

Further information is also available on the Impots Gouv website