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TAXES

The French tax calendar for 2021 – which taxes are due when?

The French government has released the tax deadlines for 2021. These are the dates to keep in mind.

Published: 13 April 2021 14:59 CEST
Updated: 20 October 2021 09:24 CEST
The French tax calendar for 2021 - which taxes are due when?
Most tax payers in France will fill out their forms online this year, but those living in remote areas with poor internet access may still do it on paper. Photo: LOIC VENANCE / AFP

Last year, the government decided to push back the tax deadline dates because of the strict Covid-19 lockdown, but this year the normal timeframe remains in place.

People who live in France or own property here generally have to pay at least some tax as – in return for its robust welfare state –  France is the most highly taxed country in Europe. 

The big one is the annual déclaration des revenues, which this year opened on Thursday, April 8th.

Almost everyone who lives in France has to fill in the annual declaration and non-residents may have to if they have an income in France. Second-home owners usually won’t have to do the annual declaration but they are liable for property taxes.

Find out HERE who has to make the declaration, how to do it and some handy vocab to use.

EXPLAINED: Who has to make a tax declaration in France in 2021?

These are the key dates to keep in mind.

May 20th – closing date for the annual tax declarations done on paper. The French government asks everyone who can to declare their taxes online. However first time tax payers and people living in areas with poor internet access may use the paper version of the tax forms.

READ ALSO: How to file your 2021 French tax declaration

May 26th – closing date for online tax declarations for inhabitants of départements 1 to 19, as well as people who live outside France

June 1st – closing date for online tax declarations for inhabitants of départements 20 to 54

June 8th – closing date for online tax declarations for inhabitants of départements 55 to 976

Over the summer you will then receive by mail or email (depending on how you filed the return) a bill telling you how much tax you owe. This bill could be €0 or the government could even give you money.

READ ALSO What the French government doesn’t tell you about filing taxes

As well as the annual declaration, people who own property in France also pay property taxes, and unfortunately these are still due even for people who have been unable to visit their French properties due to Covid-related travel restrictions.

October 15th – deadline to pay taxe foncière by mail

October 20th – deadline to pay taxe foncière online

October 31st – deadline to register to pay taxe d’habitation and redevance audiovisuelle (the French TV licence) by monthly instalments

November 15th – deadline to pay taxe d’habitation by mail

November 20th – deadline to pay taxe d’habitation online

Mid December – the deadline to correct errors in your online tax declaration. If you have forgotten to add something or made a mistake in your calculations in your declaration you can go online and correct it without attracting a penalty.

So what are all these taxes?

Taxe d’habitation – the housing tax paid by those living in a property, not the owner, is in the process of being phased out and most people won’t have to pay it this year. However second home owners are excluded from the phasing out and still have to pay it, bar a few exceptions.

READ ALSO: Can second-home owners in France claim tax rebates for 2020?

Taxe foncière – this is the tax for property owners, second home owners pay both this and the taxe d’habitation. The tax on property owners has risen in many areas over the past couple of years.

READ ALSO What is taxe foncière and do I have to pay it?

Redevance audiovisuelle – this is the French equivalent of a TV licence and is paid by almost everyone. You pay it if you have a TV in your property, even if you don’t watch French TV.

Avis d’impôt/déclaration des revenues – this is your yearly tax return and is the cause of quite a lot of confusion among foreign residents but in fact the rule is simple – if your main residence is in France you must fill in a tax return.

Many people assume that if their income all comes from another country then they don’t need to file a tax return but this is not the case. France has double taxation agreements with most countries, so if you have already paid tax on – for example – income from a rental property in the UK you will not be liable for more tax in France on the same income, but you must still tell the French taxman about it.

READ ALSO What exactly do I need to tell the French taxman about?

All income must be declared, as well as all bank accounts in other countries even if they are dormant.

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TAXES

What to do if you’re struggling to pay a French tax bill

Income tax bills come due in France from September 26th, while property owners will also be receiving property tax bills in the autumn – but if you’re worried about your ability to pay, options are available.

Published: 12 September 2024 10:30 CEST
What to do if you’re struggling to pay a French tax bill

France is a highly taxed country, so if you live here you probably already accept the fact that you will be paying a lot of tax.

But if you’re struggling to pay the bills, you have options, and in most cases the initial advice is the same – contact your local tax office and ask for help.

Income tax

If you’re registered with the online tax portal and make your declarations online you will have already given your bank details to the tax office and they will take the money out of your account directly (after sending you a bill so you know how much will be going out).

If you owe more than €300, the money will be taken in four instalments – this year the payment dates are September 26th, October 25th, November 25th and December 27th.

Defer payment

If you’re concerned about your financial situation you may request a deferment (a délai de paiement) from tax authorities, giving you more time to pay what you owe. 

If you’re asking for a deferment, you can do so online:

  • Log on to your personal space at impots.gouv.fr, and access “messagerie sécurisée” (secure messaging);
  • Click on “écrire” (write);
  • select “j’ai un problème concernant le paiement de mes impôts” (I have a problem paying my taxes);
  • then “j’ai des difficultés pour payer” (I am having trouble paying);
  • Select the tax concerned and follow the instructions on the form.

If you prefer to deal with the matter face to face, you can visit your nearest tax office.

Whether you are asking online or in-person, you must provide a completed difficultés de paiment form – find that here – plus;

  • your tax demand;
  • a bank statement;
  • supporting documents showing your incomings and outgoings (such as pay slips, rent bills, utility bills, etc).

Be aware that deferment requests are handled on an individual basis.

Write off a bill

In certain cases – if you have recently been made redundant, for example – you may ask for tax relief (known as a remise gracieuse), in which part or all of your bill is written off.

Your request for a remise can be made online, using the secure messaging system mentioned earlier. Alternatively, you can go to your nearest tax office in person.

You should fill out a completed difficultés de paiement (payment difficulties) form, and attach or take along corresponding documents.

  • Tax authorities will take into account, in particular, an unforeseeable loss of income (unemployment, for example);
  • Other exceptional circumstances (such as the death of spouse, separation, disability) or abnormally high expenses (illness);
  • a disproportionate difference between the size of your tax bill and your level of income.

Ability to pay

When you apply for a deferment or relief, your ability to pay is analysed, taking into account, among other things:

  • your assets and the resources of people living with you, whether taxable or not (social benefits, municipal assistance, RSA, etc.);
  • essential household expenses (food, healthcare, insurance, housing, transport to and from work, etc.);
  • whether your expenses match your resources and the composition of your household.

Be aware that, if your expenses exceed your financial capacity solely because of your lifestyle choices, your application will be rejected.

Furthermore, depending on your situation, the granting of tax deferment or relief may be subject to :

  • prior payment of outstanding taxes;
  • the filing of a tax return, if you are not fully up to date with your tax obligations;
  • a waiver of any litigation relating to the taxes concerned by the application.

Usually, requests for deferred payment or tax relief are processed within two months. If you have not received a reply within this period, you should assume your request has been rejected. 

But this period may be extended to four months if your situation is complex. In this case, the administration must inform you of this extension before the initial two-month deadline expires.

Property tax

If you own property in France, autumn is also the time when you will be getting property tax bills (tenants no longer pay property taxes after the phasing out of the taxe d’habitation.

All property owners get a bill for taxe foncière while second-home owners will also get a bill for taxe d’habitation – find a full explanation of the system HERE.

Many people have noticed a steep rise in property tax bills in recent years, due to changes in the tax system. If you think your bill is incorrect, here’s how to challenge it.

If the bill is correct, but you are having difficulty paying you can contact your local tax office as described above to request a deferment of the bill. Property tax can also be paid in monthly instalments, rather than all at once.

There are also some groups who are exempt from paying, or entitled to a reduced rate.

It’s sometimes mentioned that older homeowners in France are exempt from taxe foncière (property owners’ tax). This is wrong, but depending on your situation, assistance in the form of a reduction or an exemption may be possible. 

If you are over 75 years old on January 1st of the tax year, you can benefit from an exemption from property tax for your main residence (not a second home). Two additional conditions must also be met.

Concerning the occupation of the accommodation:

  • you live alone or with your spouse or civil partnership partner;
  • you live with dependents for the calculation of income tax (children, dependent persons).

Concerning your financial resources: 

  • the amount of your reference tax income from the previous year must not exceed a certain ceiling specified by article 1417-I of the General Tax Code, which is set by a decree published each year;
  • The income limits not to be exceeded depend on the number of parts retained for the calculation of income tax;
  • Holders of the solidarity allowance for the elderly (ASPA) or the supplementary disability allowance (ASI) are exempt from the financial resources requirement.

If you are over 65 and under 75 on January 1st of the tax year, you can benefit from an automatic reduction of €100 on property tax on your main residence.

Two additional conditions must also be met:

  • you occupy your accommodation under the conditions listed in the exemption from property tax for persons aged over 75;
  • the amount of your reference tax income from the previous year does not exceed a certain ceiling specified by article 1417-I of the General Tax Code.

Neither of these exemptions can be used for second homes. Since the taxe d’habitation is now only paid by second-home owners the opportunities for a deferment or exemption are very limited, since the tax office assumes that second-home owners are financially stable.

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