Our comprehensive guides provide essential information and advice to help you throughout your life as an expat.

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Procedure for Tax Payments

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. 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

  • 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 €28,000 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
  • Mid June: Filing of 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)
  • Mid July: Filing of non-resident wealth tax returns for EU residents with wealth over €2.57m 
  • End of August: Filing of non-resident wealth tax returns for residents of all other countries
  • 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 

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.