Process and place for paying wealth tax

If you have a bank account in France, you have the same payment options as French residents (online payment, monthly direct debit or on the due date, transfers for tax of under €10,000, etc.).

If your bank account is held in the Single Euro Payments Area (SEPA) - 28 EU Member States and Iceland, Liechtenstein, Norway, Switzerland and Monaco - you can now pay online.

If your bank account is with a credit institution in or outside the SEPA, you can only pay by transfer or cheque if your tax notice or instalment is for less than €10,000 (new statutory threshold set in 2016). Above this limit, you are liable for a 0.2% surcharge if you use these means of payment. To avoid the surcharge, you should use an account open in the SEPA to pay online.

If you have filled out appendix no. 2042 C to your income tax return

You will receive a specific wealth tax notice setting out the payment deadline. You must send your payment to the Individual Tax Department for Non-Residents (SIPNR).

Contact details:
Direction des Résidents à l’Etranger et des Services Généraux
Service des impôts des particuliers non résidents
10 rue du Centre
TSA 10010
93465 Noisy-le-Grand Cedex

If you pay by bank transfer

Bank transfers (for less than €10,000) should be made to the Individual Tax Department for Non-Residents (SIPNR) whose bank details are set out below:

• Beneficiary's name: SIP des non-résidents

• IBAN: FR 76-3000-1000-6464-8800-0000-026

• Domiciliation: Paris, Banque Centrale

• Banque de France SWIFT ID (BIC): BDFEFRPPCCT

You must also indicate:

• The beneficiary bank and its address:
  Banque de France
  31 rue Croix des Petits-Champs
  75049 Paris Cedex 01

• The reason for the payment:
  ISF + YYYY (year) + user's FIRST NAME and SURNAME

If you have filled out return no. 2725 specific to wealth tax

If you file and pay within the deadlines

You should attach your payment to the wealth tax return. You must send your return and payment to the Individual Tax Department for Non-Residents (SIPNR).

Contact details:
Direction des Résidents à l’Etranger et des Services Généraux
Service des impôts des particuliers non résidents
10 rue du Centre
TSA 10010
93465 Noisy-le-Grand Cedex

If you file or pay after the deadlines

If you file your wealth tax return no. 2725 or make your payment late, or if you file wealth tax returns for previous years, payment should be made to the Non-Residents Tax Collection Office:

Direction des Résidents à l’Etranger et des Services Généraux
Recette des Non-Résidents
10 rue du Centre
TSA 50014
93465 Noisy-le-Grand Cedex

The bank contact details for payment by transfer:

• Beneficiary's name: Recette des Non-Résidents

• IBAN: FR 76 3000 1000 6449 1900 9562 088

• SWIFT (BIC): BDFEFRPPCCT

Under the heading "motif" (reason), please indicate: ISF / Taxpayer's full name / YYYY (Year of wealth tax).