What means of payment should non-residents use?

In-person payment

As a private individual, you can pay your tax notices and invoices by bank card or in cash at tobacconists and approved partners.

Cash payments are limited to €300.

The invoice or tax notice must state that payment can be made at a tobacconist or an approved partner.

If you are a non-resident, you can use in-person payment for the following taxes:

- Income tax, social security contributions and the property wealth tax

- Local taxes (residence tax on second homes, property tax, vacant premises tax, etc.)

However, this payment option is not available for registration fees. Non-residents must therefore pay these fees to the Non-Residents Tax Collection Office either by bank card or, for amounts under €300, in cash. If you are a notary, agent, or other professional paying on behalf of a client, electronic payment is your only option.

If you opt for in-person payment, bring your tax notice or invoice to the approved tobacconist of your choice. Partial payment in cash or by bank card is possible. Cheques are not accepted. The tobacconist will provide you with a receipt of payment. Your personal information will be hanlded safely and confidentially.

Electronic payment is obligatory if you owe more than €300

Any tax in excess of €300 must be paid by electronic means (monthly direct debits or direct debits on the due date, direct online payment).

Payment of remaining income tax must be made by direct debit or, if this is not possible, by direct online payment.

You can pay online at www.impots.gouv.fr from your personal account or via the direct online payment service (you will need your tax notice and your bank details). You can also pay from your smartphone or tablet via the impots.gouv app (downloadable free of charge from Google Play, the App Store or the Windows store), under the heading “Payer mes impôts”.

Please note: For both direct debit and online payment, you must have a bank account in France or in a country within the Single Euro Payments Area (SEPA): the 27 EU Member States plus Iceland, Liechtenstein, Norway, the United Kingdom (including Gibraltar), Switzerland, Monaco, the Republic of San Marino, the Principality of Andorra and the Vatican State.

Important: Your bank must also comply with the applicable European interbanking rules for each payment method. For example, some banks may be located in the SEPA but are not set up for direct debit. In this case, the bank account provided to the DGFiP cannot be used to for income tax and social security contribution payments.

You should therefore check that your bank offers “SEPA DIRECT DEBIT” with the SDD CORE (or B2C) option.

If you have problems opening an account in the SEPA (i.e. you have been refused by the banks you have approached), you can invoke the “right to an account” which was introduced in France by the Banking Act of 24 January 1984.

This right is available to:

  • Persons residing in France, regardless of their nationality

  • French citizens residing abroad

  • Foreigners residing in an EU Member State other than France

For more information, go to the Banque de France’s website at www.banque-france.fr under the heading “Droit au compte”.

Income tax and social security contribution payments

Starting in 2019, income tax for tax residents of France is deducted at source (PAS) for wages, pensions and similar income.

For non-residents, these categories of income continue to be subject to the non-resident withholding tax (RAS NR). However, as for residents, income without a collector (such as an employer or pension fund), i.e. income earned by self-employed persons (BIC, BNC, BA), and income from property received by non-residents is subject to monthly or quarterly advance income tax instalments.

For income subject to monthly or quarterly instalments, the only legal payment method is direct debit from a bank account. Any other payment method will be rejected.

Please note: In the event of an unpaid instalment, the administration will send you a rejection notice for the direct debit. This notice will state the reason for the rejection and contain information that will allow you to rectify your situation.

The unpaid instalment must be settled for the full amount, either:

- By direct online payment on www.impots.gouv.fr

- By smartphone or tablet using the impots.gouv app and the QR code printed on the rejection notice

You have 30 calendar days from the date the rejection notice was sent or made available to you to rectify your situation.

Under no circumstances should you settle the unpaid instalment by making a one-time PAS payment or using a conventional means of payment.

Tax owed on income earned in 2023

Your income tax return must be filed online if you are able to do so.

Your tax return now includes the withholding at source (PAS) introduced on 1 January 2019.

The amounts deducted from your income in 2023 (PAS or RAS NR) will be deducted from your tax. For this to happen, you must complete your income tax return and the attached forms:

  • If your income was subject to the non-resident withholding tax (RAS NR), you must complete online form 2041-E so that the amount of tax owed can be accurately determined. To access this form and enter the details of these withholding taxes, in step 3 of your online return (“Revenus et charges”), check the box that says “Retenue à la source des non-résidents”.  If nothing was deducted under the RAS NR scheme, enter “0” as the amount. When completing your online return, the amount entered on form 2041-E will be automatically carried over to box 8TA on form 2042. 

    If you are unable to complete your return online, you will need to append form 2041-E to your paper form 2042. Do not forget, where necessary and in accordance with the instructions given for the table on the last page of this explanatory leaflet, to enter total taxation at source in box 8TA of paper form 2042.

Please note: The RAS NR amount entered in box 8TA is not the same as the amount withheld at source on income earned by tax residents of France (boxes 8HV, 8IV, JV and 8KV).

  • If your income was subject to the withholding tax applicable to French residents (RAS), you must check online the box that says "prélèvement à la source" and fill in box 8HV and any following boxes (depending on your situation). If you are not able to file online, complete the box 8HV of  paper form 2042.

In the second half of 2024, you will receive an income tax and social security contribution assessment notice. The amount shown on this document will indicate the outstanding amount of income tax you owe.

If you still owe tax, the amount must be settled in one to four monthly instalments depending on the timetable given on your tax notice. The DGFiP will debit the amount directly from your bank account (listed under “Gérer mon prélèvement à la source” on impots.gouv.fr).

If you have overpaid, you will receive a refund without having to take any action (by transfer to the bank account listed under “Gérer mon prélèvement à la source” on impots.gouv.fr).

As an exception, residents of the following States are authorized to pay by bank transfer if they are unable to open a bank account in the SEPA zone: Barbados, Cuba, British Virgin Islands, Iran, Kenya, Lebanon, Morocco, Sudan, Venezuela and Zimbabwe. The penalty of 0.2% of the amount of sums paid by another method of payment will not be applied.

You need to keep your bank details up to date to avoid any delays in these procedures.

Local taxes

Any tax in excess of €300 must be paid by electronic means (monthly direct debits or direct debits on the due date, direct online payment).

As from 2023, you can sign up to pay your taxes by monthly instalment or direct debit on the due date via a bank account domiciled in the SEPA. This applies to residence tax on second homes, property tax and the business premises contribution.

You can pay:

  • By direct debit on the payment due date. Your payment will be made automatically with some extra leeway for the payment date (sums are debited from your bank account ten days after the payment due date). You can set this up:

- Online via impots.gouv.fr up until the last day of the month preceding the payment due date. Please ensure that you have your income tax notice and bank details to hand. The procedure is fully electronic and will enable you to sign a mandate authorising the direct debit. You do not need to send any documents to your bank.

- By letter, email or phone call to your service centre before the end of the month preceding the payment due date.

You will receive a direct debit mandate that you must sign and send back to the department indicated on the form.

  • By monthly direct debit

You can pay:

- Online via your personal account on impots.gouv.fr. You will receive an e-mail confirming that your request has been taken into account. The procedure is fully electronic and there is nothing else you have to do.

- By e-mail or by post to your service centre, the details of which are given on your tax notice.

To pay your taxes for the current year: If you sign up for this service before 30 June, the instalments will begin the following month.

To pay your taxes for the following year (due to the implementation of personal income withholding tax, this option is now available only for local taxes):

- If you sign up for this service between 1 July and 15 December, your bank account will be debited starting on 15 January of the following year.

- If you sign up for this service between 16 and 31 December, your bank account will be debited starting on 15 February of the following year. In this case, the first instalment will include the January and February payments.

You will receive an acknowledgement of receipt along with a mandate for you to sign and date and send back to the department indicated.

  • Direct online payment

You have an extra 5 days to pay and your account will be debited 10 days after the due date.

  • By TIP SEPA (only for payments of €300 or less)

If the bank details do not appear on the TIP SEPA or if they need to be changed, you must enclose a bank details statement (RIB).

  • By cheque (only if you owe €300 or less) made out to Trésor Public.

You can still pay by cheque (in euros) drawn on a bank account 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.

Please note: As from 15 March 2020, payments by “foreign” cheque (i.e. drawn on a foreign bank, whether in euros or foreign currency) are no longer accepted for tax payments.

 

In all cases, we recommend using electronic payment methods for security reasons and given the fact that you are abroad.

 

UPDATED DINR PART - APRIL 9, 2024

 

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