Information on the payment dates of French taxes (income tax, occupier’s tax, audiovisual tax and property tax)…
Income Tax (Impôt sur le revenu)
The Ministry of Economy and Finance manages the collection of income tax. See the website Impots.gouv.fr.
The income declaration determines the tax bill for the year. It is distributed in May, and is already filled in (déclaration de revenus pré-remplie).
The French tax year follows the calendar year, running from 1 January to 31 December. The corrected déclaration de revenus pré-remplie is due annually on 31 May for the previous calendar year; this is also the deadline date for new arrivals in France to complete and submit a declaration for the first time.
Taxes may be paid in one, two or three instalments depending on circumstances based on the declaration filed the previous year. Most commonly, the income tax bill, les échéances, is paid in three instalments: February 15, May 15 and September 15 (this last, the balance, is known as le solde).
The taxes may also be settled monthly using simplified online filing/payment. Monthly payments are due by the 15th of each month; payment is made by direct bank debit.
The Government have produced a full fiscal calendar
Tax returns may be completed online; tax payers who do this have an extended tax return deadline into June (dates vary depending on the location in France).
Lodging/Occupiers Tax (Taxe d’habitation)
Any occupier of a property pays an annual lodging or occupier’s tax (taxe d’habitation) regardless of whether they rent or own the premises. The occupant of the property on the first day of January is liable for this tax. The amount varies depending on value of the property (determined by location and size) and is roughly based on the rental or mortgage amount.
The occupant on 1 January pays the tax regardless of whether:
The occupant moves during the year
The property is only used on occasional visits
The Mairie can provide locally specific information or answer questions relevant to a particular address.
Television Tax (Redevance audiovisuelle)
The redevance is essentially a media/audiovisual royalties tax paid by every household with a television set and goes to fund public programming; each household pays the same amount regardless of how many televisions are owned at the property.
Payment is also due for TVs in second homes and holiday houses. It is also due on TVs without aerials used only as a device for viewing videos and DVDs.
Note: TVs installed for commercial purposes (hotels, gîte accommodation, bars) are each taxed individually. Notification should be made when the TV is bought (a TV bought new or used from a retailer will be declared by the shop), or to the Mairie.
Paying the taxes
A single statement, the avis d’imposition, is sent in the third quarter for both Taxe d’habitation and Redevance audiovisuelle. Payment is due before November 15. Once the statement has been received, a household may apply to pay by monthly instalments which commence December 15.
Property Tax (Taxe foncière)
The owner of a property on 1 January of a year (regardless of whether it’s habitable or occupied) is responsible for the Taxe foncière.
Agricultural buildings (barns and sheds) are exempt from tax. There are other exemptions for new buildings and renovated property. The local Mairie can provide information on when a property should be declared as taxable.
Certain people also qualify for exemptions or discounts (including people over 65 and low income families). Again, locally specific information is available at the Mairie.
A statement, the avis d’imposition, is sent in the third quarter with payment due mid-October/November. Monthly payment can be arranged on application.