Managing direct debits for local taxes as a non-resident

Irrespective of the location of your residence for tax purposes, you are liable for residence tax if you have at your disposal, or possess, accommodation in any capacity whatsoever in France (as an owner, tenant or rent-free occupier) and for the public broadcast licence fee if you have the use of a television set.

And if you own one or more developed or undeveloped properties in France, you are liable for property tax on them.

Even if you are a non-resident, these local taxes are handled by the Individual Tax Department (SIP) in the location of your property, and you can sign up for a direct-debit contract for these taxes, to be drawn either on a monthly basis or on the due date of your payments.

If you are moving abroad

Simply record your change of address in your personal account on impots.gouv.fr under “Gérer mon profil” (manage my profile).

If you want to sign up for a direct-debit contract

For direct debits to be drawn on your payment due date, you need to sign up before the last day of the month preceding the payment deadline on your tax notice. For local taxes, your contract will start at the beginning of the year and will be based on the last recorded tax amount.

You can choose a monthly debit contract to pay your tax for the following year. You cannot choose the monthly payment option for a residence (or property) tax notice you have already received.

You must pay the amount of your tax by the payment deadline set out in your tax notice.

If you sign up before 15 December, direct debits will start on 15 January of the following year. If you sign up after 15 December, they will start in February.

If you want to make changes to an existing direct-debit contract

Updating your banking details

You can change your banking details from your personal account on www.impots.gouv.fr or via the direct online payment system. You will need your new bank account information (RIB/IBAN) and your tax notice.

You will be able to sign and validate an amendment to your direct debit mandate online. This online amendment will be saved by the tax authorities, and you won’t need to send anything on paper to either your bank or the authorities. You need to make your request before the last day of the month for it to take effect the following month.

For monthly direct debits, any changes to your banking details made after 15 December will take effect in February of the following year.

Important: Direct debits must be made from a bank account opened in your name that is located in France or Monaco.

Adjusting the amount of your debits

You have until 30 June to request an adjustment (upwards or downwards) of your direct debits based on the new estimate of your tax.

You will be sent an updated instalment schedule.

When you receive your tax notice, if you note that your direct debits have not been taken into account, you can attach these payments to your tax notice on impots.gouv.fr in the “Nous contacter” (contact us) section. Click on “Ma messagerie sécurisée” then “Ecrire à l’administration j’ai un problème concernant le paiement de mes impôts. Mon impôt est prélevé à l’échéance ou je suis mensualisé”.

Cancelling your contract

If you move and are no longer liable for residence or property taxes, you should cancel your direct-debit contract.

You can also cancel a contract for due-date direct debits if you simply wish to use a different payment method.

The request can be made from your personal account on www.impots.gouv.fr or using the direct online payment system. You will need your tax notice.

You must submit your request by the last day of the month preceding the payment deadline in order for the change to take effect in time, or at any time for it to take effect the following year.

You will need to use another means of payment to settle your tax bill.

Important: A 10% surcharge will be applied for unduly suspending a contract.

If you want to switch from a due-date direct debit contract to a monthly contract

If you submit your request between 1 January and 30 June: Your existing due-date contract will be cancelled, taking effect the month after your request. Your monthly direct-debit contract will take effect the following month and the adjusting payments will be spread over three months.

If you submit your request after 30 June: Your existing due-date contract will remain in effect for the current year and be terminated for January of the following year. Your monthly direct-debit contract will take effect on 1 January of the following year.

If you want to switch from a monthly direct debit contract to a due-date contract

If you submit your request between 1 January and 30 June: Your monthly contract will be terminated, taking effect in the month following your request, and you will be refunded all debits made since January. Your new due-date contract will take effect on your next tax payment deadline.

If you submit your request between 1 July and 15 December: Your existing monthly contract will be terminated as of 1 January the following year. Your new due-date contract will take effect for the following year.

If you submit your request between 16 and 31 December: Your existing monthly contract will be terminated as of February of the following year. You will receive a refund for your January debit. Your new due-date contract will take effect on your next tax payment deadline.

You can submit a request from your personal account. Find more information about payments under “Particulier” > “Payer mes impôts”.

UPDATED DINR PART on AUGUST 20, 2021