The autumn in France means property tax bills, with variable deadlines for paying.
Property owners in France get their bills for taxe foncière (the property owners’ tax) in September, while second-home owners will get a second bill for taxe d’habitation in November.
Taxe foncière bills
August 28th – people who pay their bills all in one go and have an online tax account have been able to see their bills in the Espace Particulier (personal account) of the impots.gouv.fr site from the end of August.
September 20th – bills appeared in the impots.gouv.fr account of people who pay by monthly direct debit on September 20th.
September 20th – those who get their bills on paper and pay their bills all in one go should receive their bill through the mail by September 20th.
October 9th – finally, those who prefer a paper bill and who pay monthly should get their bill through the mail by October 9th.
If you haven’t received a bill and are expecting one, you should visit or call your local tax office.
For people who have recently purchased a home, property taxes are calculated based on who owned the property on January 1st of the tax year. So if you bought a house or apartment in France after January 1st 2024, you will not receive your next tax bill until next year.
Tax foncière payment deadlines
The deadline varies depending on how you pay;
October 20th – if you want to either pay online (through the website or the Impots.gouv app) or set up a direct debit, the deadline to do this is October 20th. The money will then be taken out of your account five days later.
October 15th – if the amount you owe is less than €300, you also have the option of paying by cash at your local tax office or by cheque. If you want to pay by cheque it must be accompanied by a TIPSEPA, a form provided by your bank which serves as a reference for your payment.
Taxe d’habitation
The second property tax bills are for taxe d’habitation, but most property-owners will not be receiving these. Taxe d’habitation used to be paid by the person who occupied the property (either the tenant or an owner-occupier) but since 2019 has been gradually phased out.
These days, only second-home owners pay it. People who own a vacant property may be liable for the ’empty homes tax’ – this is paid instead of taxe d’habitation and only applies in a few specific cases (it does not apply to second homes, even if you have not visited recently) – more info here.
Bills
As with taxe foncière, the exact timing of the bill depends on how you pay
November 4th – bills appears in the online impots.gouv.fr space of people who pay the tax all in one go
November 18th – bills appears in the online space of people who pay by monthly direct debit
November 18th – for people who prefer to get their bills on paper, bills will be sent out by mail to people who pay all in one go between November 6th and 18th
November 28th – paper bills for people who pay monthly will be sent out between November 21st and 28th.
Deadline
The deadline to have either paid or set up a direct debit is December 15th.
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