Methods of payment

Not a resident of France for tax purposes and wondering about how to pay your taxes? The method may vary depending on the nature of the tax: income tax, property wealth tax, local taxes.


PAYING INCOME TAX

Throughout the year, income tax is deducted directly from your wages, pension or unemployment benefit (withholding at source or special taxation at source for non-residents) and/or from your bank account (direct debit instalment payments) when it concerns property income or earnings from self-employment.
In the spring of the following year, you report your income for the previous year. This return is used to calculate the final amount of tax due for the previous year.  
The income tax notice you receive as from late July represents the adjustment of the amount of your tax on the income received the previous year, taking into account the amounts withheld at source that year and any tax reductions and credits.

1- If you are entitled to a refund:
You will receive a transfer to the bank account specified in your personal account or, if the tax authorities do not have your bank details when the refund falls due, you will be sent a cheque.

2- If you have a tax balance outstanding:
This amount will be debited directly from the bank account, the details of which you provided to the tax authorities, as from the month of September:
   • in a single instalment if the amount is €300 or less,
   • or in several instalments if the amount is more than €300, with the instalment schedule being contingent on the date of assessment of the tax (for example, at the end of September, October, November and December for income tax that was assessed on 31 July).  
A schedule of the main tax payment dates can be found by clicking on the following link: Access the tax payment schedule (in French only).
If the outstanding balance of your tax is more than €300, you can also choose to make a single payment. In this case, you should submit a request for a single direct debit for the entire balance to pay using your secure messaging service once you receive your tax notice.

3- If a direct debit is rejected or your bank details have not been provided:
When the direct debit(s) for the outstanding balance of the tax is/are rejected, no further attempt to obtain payment by this method will be made. You will be requested to settle the balance as soon as possible using your personal account.
The payment methods set out below also apply when your bank details have not been provided to the tax authorities.

The means of payment accepted to pay the outstanding balance depend on its amount:

  • For an amount of more than €300: payment may only be made online through your personal account or by using the direct online payment service (in French only) on the impots.gouv.fr website.
  • For an amount of €300 or less: payment may be made online or by cheque in euros drawn on a bank in mainland or overseas France, or by cheque in CFP francs drawn on a bank account in French Polynesia, New Caledonia or Wallis and Futuna. As an individual, you also have the option of paying the tax by bank card or in cash, up to a limit of €300, 
    at tobacconists and approved partners (link in French only). To find out if this option is available to you, check whether your tax notice includes a QR code for in-person payments and mentions the option of paying by bank card or in cash at a tobacconist or approved partner.


You are advised to make online payments from your secure personal account. This option is available to taxpayers having a bank account with a bank in the Single European Payment Area (SEPA). This covers the 27 EU Member States and the United Kingdom, Iceland, Liechtenstein, Norway, Switzerland, Monaco, San Marino, the Principality of Andorra and the Vatican City State (Holy See).    

However, if you are resident of Barbados, the British Virgin Islands, Cuba, Iran, Kenya, Lebanon, Morocco, Sudan, Venezuela or Zimbabwe and you are unable to open an account in the SEPA, you can pay the outstanding income tax by direct bank transfer to the account of the Individual Tax Department for Non-Residents (SIPNR).
The SIPNR’s bank details for payment of your taxes are as follows:
IBAN: FR 76 3000 1000 6464 8800 0000 026
Bank: Paris, Banque Centrale
SWIFT Code (BIC): BDFE FRPP CCT
Please include the recipient bank and its address:
Banque de France
31 rue Croix des Petits Champs
75049 Paris Cedex 01
When making a payment, please quote the first name and surname of the taxpayer and the tax notice’s reference.

 

PAYING PROPERTY WEALTH TAX

If you are liable for property wealth tax (IFI), you must pay it upon receipt of your tax notice.

 

PAYING LOCAL TAXES

Although you are a non-resident, local taxes (residence tax on second homes, property taxes, etc.) are still the sole responsibility of the Individual Tax Department (SIP) covering the district in which your property is located.

  • To pay these taxes, you are advised to make online payments from an account in France or in the SEPA. You can do so on the www.impots.gouv.fr website from your personal account or by using the direct online payment service. Make sure you have your tax notice and bank details (RIB) to hand.
  • In addition to the online payment option, if you have a bank account in the SEPA, you can sign up for a contract for monthly direct debits or direct debits on the due date to pay your local taxes:
    • Direct debits on the due date can be signed up for in your personal account on the impots.gouv.fr website up until the last day of the month preceding the payment deadline.
    • You can also opt for monthly direct debits if you sign up through your personal account on the impots.gouv.fr website. They will be effective:
      • for payment of your local taxes for the then-current year if you sign up before 30 June
      • for payment of your local taxes for the following year if you sign up before 31 December

When choosing these options, make sure you have your local tax notice and bank details to hand.
For further information, you can contact the managing department responsible for the area in which your property is located.

 

UPDATED DINR PART - JANUARY 14, 2025