I am a non-resident. I have questions related to the payment of my taxes and my levies
For non-residents, there are two taxation methods depending on the nature of the French-source income taxable in France under international treaties:
- Wages, salaries, pensions and annuities are subject to the specific non-resident withholding tax (RAS NR) system ;
- For income from property, maintenance payments received and profits (business or non-commercial), income tax is paid in advance monthly or quarterly instalments as part of the withholding at source (PAS) system.
Non-residents may be liable for other taxes and levies such as local taxes or property wealth tax.
If you live outside France, always check with the local tax authority to find out if you have filing and/or payment obligations in your country of residence, even if you pay taxes in France.
Solutions are available if you are experiencing practical or financial problems in paying your taxes.
Payment extensions
If you are having difficulty paying your tax bill, you can make a special request for a payment extension on your income tax, residence tax or property tax.
Questions fréquentes
What means of payment should non-residents use?
Publié le 19-07-2021 / Modifié le 14-01-2025
I am a non-resident and I have practical difficulties paying my taxes. Solutions
Publié le 05-05-2017 / Modifié le 28-04-2022
I have just separated/divorced and I can’t pay the taxes assessed in the name of my couple. Is there a solution?
Publié le 26-08-2021 / Modifié le 05-10-2021
I pay my residence tax and/or property tax by monthly direct debit but I can’t pay this month’s instalment. Am I entitled to a payment extension?
Publié le 25-08-2021 / Modifié le 16-02-2022
My taxes have been reassessed. Can I request staggered payment?
Publié le 25-08-2021 / Modifié le 05-10-2021
How do I apply for a payment extension?
Publié le 25-08-2021 / Modifié le 02-05-2023
Will I be charged penalties if I am granted a payment extension?
Publié le 25-08-2021 / Modifié le 05-10-2021
What can I do if my request for a payment extension has been refused?
Publié le 25-08-2021 / Modifié le 05-10-2021
Managing direct debits for local taxes as a non-resident
Publié le 20-08-2021 / Modifié le 05-10-2021
I had problems paying my local taxes in one go, how can I avoid this in the future?
Publié le 23-08-2021 / Modifié le 05-10-2021
What can I do if I am totally unable to pay my taxes, even with a payment extension?
Publié le 08-12-2021 / Modifié le 13-12-2021
Making an application for equitable relief (remise gracieuse)
Publié le 25-08-2021 / Modifié le 02-05-2023