I am a non-resident and I have practical difficulties paying my taxes. Solutions
As a non-resident, you may experience practical problems in paying your taxes or in opening a bank account in the SEPA zone.
In all cases, you must ensure that the bank account details that you provided to the tax authorities are up to date.
The means of payment at your disposal
- Electronic payment is obligatory if you owe more than €300
All taxes and levies in excess of €300 must be paid online. These include income tax and social levies, residence tax, the public broadcast licence fee, property taxes, etc.
You can pay from your personal account at www.impots.gouv.fr, or via the direct online payment system (you will need your tax notice and bank details). You can also pay via your smartphone or tablet using the “Payer mes taxes” (Paying my taxes) section of the Impots.gouv app (available free of charge from Google Play, Apple's App Store of Windows Store).
For income subject to advance income tax instalments, the levy at source from a bank account is the only means of payment provided for by law. Any other means of payment will be refused.
Please note that users must not under any circumstances attempt to settle the amounts owed by free payment or a traditional means of payment.
Important : payments by so-called "foreign" cheques (in euros or a foreign currency drawn on a foreign bank) are no longer accepted by government accountants.
You can also pay by euro-denominated cheque issued on a bank account held in Mainland France or in one of France’s overseas départements, regions and communities (DOM-COM), or by Pacific-franc-denominated cheque (CFP) issued on a bank account held in French Polynesia, New Caledonia, or Wallis and Futuna.
- Which bank account to use to pay your taxes ?
Please note : to pay online, you will need a bank account domiciled in France or the SEPA, which includes the Member States of the European Union, Great Britain (including Gibraltar), Iceland, Norway, Liechtenstein, Switzerland, Monaco, San Marino, Andorra and Vatican City.
For each means of payment, your bank must be in compliance with the applicable European interbank regulations. Thus, some banks may not, although they are located in the SEPA zone, have complied with the regulations applicable to this direct debit and, as a result, the bank account details provided to the DGFIP will not be able to be used for income tax and social security deductions.
It is therefore advisable to check that your bank has signed up to SEPA Direct Debit, with the SDD CORE (or B2C) option.
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.
If you have difficulties opening a SEPA bank account
If you have problems opening an account in the SEPA due to refusals from 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 further details, visit the Banque de France’s website (www.banque-france.fr), “Droit au compte” (Right to an account) section.
UPDATED DINR PART - APRIL 27, 2022