1.6. Payment of French Income Tax

1. 1.6.1. Payment Methods
2. 1.6.2. Payment Difficulties

1.6.1. Payment Methods

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

However, if your tax liability is only a few hundred euros, then you are required to make one single payment.

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 in February and May. The amount on the notices is based on your tax liability for the previous year.

The final balancing payment will be due by September, after your tax liability has been determined.

So, 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 standing order.

1.6.2. Payment Difficulties

If you find yourself in financial difficulty in paying your tax bill it is possible to negotiate a delay in payment with the tax office.

Likewise, if you have incurred a penalty charge due to non-payment you can also seek relief from the penalty.

You will need to make application to the local tax collection office, the trésorie public, with proof (!) of your current circumstances.

Less than 30% then the decision is discretionary and application needs to be made to the local tax office.

Where your circumstances have changed dramatically for the worse since the previous year, then you can also ask for an exoneration from the payment of provisional sums.