Procedure for Tax Payments

Understand the procedure for paying your French tax...

When a person becomes a tax resident, it is their responsibility to make themselves known to the French tax authorities and to fully declare their income, capital gains and wealth. Married couples or couples allied under a PACS complete joint tax returns. 

Income tax returns and payment dates

Income tax is paid in the year after the income is earned. So for 2015 income the tax is paid in 2016. As there is no withholding of income tax in France, it is prudent to set aside sufficient funds for taxes throughout the year. 

The normal tax return deadline is in May but this can be extended in certain circumstances. The tax can be paid either in three equal instalments or by ten monthly instalments from January to October in the following year. 

Unless you have opted for monthly payments, you must make payments on 15 February and 15 May the following year, 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.

In your first year of residency in France, your income tax is usually not due until the September of the year following your arrival. 

Approximate tax deadlines in 2016

  • 15 February: Payment of first instalment towards 2015 income tax (equal to one third of your 2014 total income tax)
  • 30 April: Filing of tax declaration for SCI (Société Civile Immobilière) investments 
  • 15 May: Payment of 2nd instalment towards 2015 income tax (equal to one third of your 2014 total income tax)
  • 18 May: Filing of paper 2015 income tax returns for residents and non-residents (may be extended if the return is filed online or by agreement with the local tax office)
  • 24 May, 31 May or 7 June: Filing of online 2015 income tax returns for residents and SCIs (exact date depends on place of residency)
  • 7 June: Filing of online 2015 income tax returns for non-residents
  • 15 June: Filing of 2015 wealth tax returns for French residents (unless taxable wealth is below €2.57m, in which case it is included in the May income tax return)
  • 15 July: Filing of non-resident wealth tax returns for EU residents with wealth over €2.57m 
  • 31 August: Filing of non-resident wealth tax returns for residents of all other countries
  • 15 September: Payment of 2015 income tax, CSG & CRDS 
  • October/November: Payment of taxe foncière (land tax) and taxe d'habitation for 2016

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.

Tax rates, scope and reliefs may change. Any statements concerning taxation are based upon our understanding of current taxation laws and practices which are subject to change. Tax information has been summarised; an individual is advised to seek personalised advice. 


Blevins Franks Tax Limited Leading international tax and wealth management advisers to UK nationals living in Europe. Email