6. Payment of French Income Tax

1. 6.1. Payment Methods
2. 6.2. Payment Difficulties

6.1. Payment Methods for French Income Tax

There are various methods to pay your income tax, which will be detailed on your income tax notice.

Those whose tax bill is only a few hundred Euros, are required to make one single payment by the due date.

One peculiarity of the payment arrangements is that each year you will be sent two provisional payment notices, prior to your tax liability for the year being determined.

These provisional payments need to be made by 15 February and 15 May each year. The amount on the notices is based on your tax liability for the previous year.

The final balancing payment will be due, after your tax liability has been determined, either in September or November.

Accordingly, if the previous year you paid €1500 in income tax, the following year you will receive two provisional payment notices of €500.

In the event that your tax liability turns out to be lower than the sum you have already paid, you will be given a refund of any over payment.

You will be exempt from provisional payments if you pay on a monthly basis by direct debit. A monthly direct debit is paid over 10 months of the year from January to October, on the 15th of each month. Any shortfall is paid during November and December, after your tax notice has been received. If you have overpaid, then you will receive a tax refund during November or December.

You can elect to pay by direct debit at any point during the year, but the start date from which payments by direct debit will be accepted will depend on when you made your application. For applications made after 1st July, the direct debit will not commence until January the following year.