Services

Filing and correcting an income tax return

Filing a return

You can file your return online. It's easy, reliable and secure, and online filers are granted an extended filing deadline.
Online filing is available during tax season (generally speaking between April and June), based on filing deadlines that are set each year.

Online filing is useful in a variety of situations, including a change in household status (marriage, civil partnership, divorce, etc.), moving house and dealing with complex tax situations (such as income earned abroad).

Your return is pre-filled with your primary earnings: wages and salaries, pensions, and investment income. All you need to do is check the amounts displayed, amend them if needed, and add any additional income and expenses. Any appendices to your return (forms 2044, 2044SPE, 2047, etc.) can also be filled out and filed online.
If you have no changes to make to your pre-filled return, you can validate it with three clicks. You can also validate unchanged returns using a smartphone.

Online filing offers other advantages as well :

  • Online help

  • Help with calculating your mileage expenses

  • Consistency checks and automated fill-in of data

  • All data that you enter and validate is saved, and is displayed at your next online session

  • Any text you enter in your online return is saved, and you can automatically copy it into next year's return without having to retype it

  • Only the headings you need for your income tax return are displayed

  • A search engine for the various headings is available, and can help you find the heading you need using a keyword or a box code

  • When you complete your return, the amount of tax you owe will be automatically displayed (except in the case of extraordinary or deferred income, which require manual processing) You can adjust your monthly payments upwards or downwards

  • You can amend your online return as often as you need, even after you have signed it. Amendments must be made within the filing deadline.

  • You receive an acknowledgement of receipt as soon as you validate your return, and a confirmation e-mail when your return is filed

  • You don't need to file any supporting documentation when you use online filing. However, you must have such documentation on hand should the tax authorities request to see it.

Amending a return

If, after filing your return online, you find an error in your tax notice, impots.gouv.fr allows you to amend your return online.
This service is available between the beginning of August and the end of November. You can amend almost all of the information in your return, especially that relating to income, expenses and dependants.

Managing your withholding at source

The “Gérer mon prélèvement à la source” (Manage my Withholding at Source) service enables you to :

  • Adjust your withholding at source (withholding rate and instalments for income received directly) to changes in your circumstances: family status, income level, etc.

  • View information about the withholding at source: your current tax rate, the amounts levied by your employer or other income providers (such as pension funds), the amounts of upcoming instalments on income received directly a well as past instalments, etc.

  • Select additional options: a personalised rate for married couples or civil partnerships, quarterly deductions of instalments on income received directly, the option not to send the personalised rate to the income payer

  • Modify the bank details used for withholding your income tax/social security deductions (instalments and any outstanding payments) and for payments by the tax authorities (advances on tax breaks and tax credits, in particular)

  • Make supplementary online withholding payments (if you have chosen not to inform your employer of your personalised withholding tax rate) or make a voluntary withholding payment

Paying your taxes

The online payment service on the impots.gouv.fr website is available around the clock. You can pay your taxes directly from your personal account, via the online payment system (not accessible from your personal account), or from your tablet or smartphone.

In each case, you will be sent an acknowledgement of receipt for each online transaction. Your connection is always secure.
To learn more, please refer to the page "Methods of payment" of the impots.gouv.fr website.

Direct online payment

Which taxes can be paid online?

This service allows online payment of :

  • Personal income tax : when a debit could not be made on your bank account

  • Residence tax and the public broadcast licence fee

  • Property tax and related taxes

  • Residence tax on vacant premises

  • Vacant premises tax

  • Street sweeping tax

  • Wealth tax

Procedure

To pay online, you must have a bank account domiciled in one of the 36 countries that make up the SEPA (the 27 EU Member States plus the UK, Norway, Iceland, Liechtenstein, Switzerland, Monaco, San Marino, Andorra and the Vatican).

To pay online, you must enter your bank details and the reference number of your tax notice, which you can find in the box labelled "Vos références" (Your reference numbers) on the notice or reminder notice.

You will need your most recent tax assessment notice and your banking details. Log into your personal account on the impots.gouv.fr website and give your payment order. Your taxes will be debited automatically. To pay by tablet or smartphone, download the "impots.gouv" app from Google Play, the App Store or the Windows Phone Store. You can pay by scanning the QR code printed on the last page of your tax notice.

With online payment, you can pay your taxes up to five days after the deadline printed on your tax notice. Your bank account will be debited ten days after the payment deadline indicated on your tax notice (or the next working day).

The amount will then be debited from your bank account within 3 working days of your request. For reminder notices, you must pay as soon as you receive the notice.

Signing up for direct debit on the due date

Taxes that can be paid using this method

The following taxes can be paid using direct debit on the due date :

  • Residence tax and the public broadcast licence fee

  • Property tax

Procedure

To pay online, make sure you have your most recent tax notice and your bank details, and complete the online form available from your personal account on the impots.gouv.fr website.
To pay by tablet or smartphone, download the "impots.gouv" app from Google Play, the App Store or Windows Phone Store, and fill out a direct debit contract.

You can sign up for direct debit on the due date up until the final day of the month that precedes the payment deadline indicated on your tax assessment notice.

Your bank account will be debited ten days after the payment deadline indicated on your tax notice (or the next working day).
This payment method will be carried over from year to year, unless you indicate otherwise.

Signing up for monthly direct debit

Taxes that can be paid using this method

The following taxes can be paid using monthly direct debit:

  • Residence tax and the public broadcast licence fee

  • Property tax

Procedure

To sign up for monthly direct debit, make sure you have your most recent tax notice and your bank details, and complete the online form.
To pay by tablet or smartphone, download the "impots.gouv" app from Google Play, the App Store or Windows Phone Store, and fill out a direct debt contract.

SIGNING UP FOR THE CURRENT YEAR

You have until 30 June to sign up for monthly direct debit for the current year.
Debits will begin on the 15th of the month following your registration.

SIGNING UP FOR THE FOLLOWING YEAR

You may also sign up for monthly direct debit to pay your taxes for the following year. To do so, you can sign up at any time during the year and have the monthly direct debits begin the following year:

  • If you register between 1 January and 15 December, your account will be debited starting in January of the following year

  • If you register between 16 and 31 December, your account will be debited starting in February, with the first debit including payments for both January and February.

Please note : you will need to pay your taxes for the current year by some other means (online payment or direct debit on the due date).
This payment method will be carried over from year to year, unless you indicate otherwise.

Changing your bank details

Log into your personal account on impots.gouv.fr, click on the link "Modifier mes prélèvements" (Change my debit details) in the "Pay" section.
You can also change your bank details via the online payment system on impots.gouv.fr, without logging into your personal account. Finally, these changes can be made via smartphone.
 

Please note: any change to your bank details must be made before the last day of the month for it to take effect in the following month (i.e. on the next-to-last day of the month). In December, any change made after 15 December will take effect in February of the following year.

Changing your debit amounts and schedule

When you are logged into your personal account, various options are available to you in the "Pay" section :

Manage your monthly direct debit

  • Change the amount debited

  • Refuse to spread out payment of the balance

  • Declare your non-liability

  • Suspend your monthly payments

  • Terminate the contract

Manage your direct debit on the due date

  • Change the amount of your debits

  • Cancel the debit at a given due date

  • Terminate your direct debit contract

These changes can be made via smartphone. A service entitled "My payment contracts" is available in the "impots.gouv" smartphone app. It allows you to create and change your monthly and direct debit contacts for paying income tax, residence tax and property tax. It operates in exactly the same way as the service on impots.gouv.fr.

Checking your tax notices and the status of your payments

To access your personal tax data for the past several years, log into your personal account and click on the link "Consulter" (Consult).

You can access the following data :

  • Income tax returns and the corresponding tax notices

  • Tax notices concerning social levies (since 2013, these have been included with income tax notices)

  • Residence tax notices (for main and secondary residences) and public broadcast licence fee notices

  • Notices concerning the residence tax on vacant premises and the vacant premises tax

  • Property tax notices (for main and secondary residences)

  • Wealth tax notices

  • Detailed payment statements (dates, payment means, amounts).

Did you know ?

From your personal account, you can print out :

  • A copy of your current income tax situation notice, as soon as the tax season begins, in order to give it to organisations that request it

  • A copy of your income tax assessment notice

Your secure message service

To manage your personal tax situation, you can accomplish certain procedures online using the secure message service in your personal account :

  • Notify a change of address

  • File a claim

  • Request an extension

  • Receive a statement of your payments

  • Ask a question about your taxes

  • Upload information that will help in the processing of your file

The benefits of using the secure message service:

  • Your questions are confidentially transferred to the relevant department of the Public Finances General Directorate (DGFiP)

  • You can upload and attach any necessary supporting documentation

  • You automatically receive an acknowledgement of receipt following your requests

  • You can monitor the progress of your requests and procedures online

  • You will receive an e-mail notifying you of any new message in your secure message service

  • You can consult the entire history of your exchanges with the DGFiP online

Updating your profile

You can update your e-mail address, your password and your landline or mobile telephone numbers by clicking on "Mon profil" (My profile) in your personal account.
If you want to help the environment, you can request to receive only electronic copies of your tax documents, if you have not already done so.

Searching for real estate transaction records

The "Search for real estate transaction records" service (Rechercher des transactions immobilières) helps estimate the value of your immovable assets as part of filing a wealth tax or inheritance return, a deed of donation, or an audit or expropriation procedure.

You can access, free of charge, the DGFIP's land and property data to search for elements to help you determine the market value of your property for the purpose of complying with a tax obligation. In accordance with the principle set out in Article L.107 B of the French Book of Tax Procedures, any information produced by the "Search for real estate transaction records" service is strictly for your personal use.

Once you have created your personal account, the service provides you – based on criteria you have selected – with a list of property sales that occurred during a given period and within a geographic area that you have chosen.

The information generated concerns disposals of built properties for non-professional use throughout France. The service does not cover sales of properties in the départements of Alsace, Moselle (listed in the Land Registry) and Mayotte.

The search results appear in a table in which you can consult – based on the search criteria you have chosen – the detail of each comparable property sale, i.e. those in which the property type (e.g. flat or house for example) and surface area are similar to those specified in the search criteria. Only those sales that are representative of the market price, i.e. those on which a reliable study can be based, are listed.

The exact estimated price of your property should factor in its specific characteristics. This is carried out under your sole responsibility and, if you so desire, after consulting with a professional of your choice.