Key dates relating to French property and income tax in November 2021

This month’s main tax deadlines concern the taxe d’habitation and French TV licence fee as well as instalments of income tax for people who still have top-up amounts to pay for 2020 income.

With regard to the taxe d’habitation, your bill should be zero this year for your main home unless you fall into the 20% of households with the highest declared income.

If you are in the top 20% category you should see a reduction in your bill of 30% this time

Please note that reductions and exemptions for this do not apply to second homes.

Read more: Who still has to pay taxe d’habitation and until when?

Also, even if you have no taxe d’habitation to pay you are still eligible to pay the TV licence fee which appears on the same bill, if you did not declare in your last income tax declaration that you do not have a television and unless you qualify for exemption on grounds of age, income or disability.

Read more: Who is exempt from the TV licence fee

November 15

If you are eligible, this is the first deadline for payment of the taxe d’habitation and TV licence fee (contribution à l’audiovisuel public, also known as ‘redevance audiovisuelle’).

Note that for second homes the deadline may be later. If so this will be stated on your avis d’imposition tax statement.

This deadline applies if you are paying by ‘traditional’ means such as cheque, TIP slip, or cash at the tax office, or at one of the tabacs participating in the paiement de proximité service.

If you have been paying taxe foncière and/or d’habitation by ‘monthly’ instalments in January to October, but your tax has increased compared to last year, a balancing payment may be debited on this date.

Finally, this is also the date when income tax instalments are taken from people’s bank accounts (the 11th of the year if they pay monthly, the fourth if they pay quarterly) if they have regular incomes that cannot have tax deducted directly at source, such as foreign pensions, or rental revenue.

November 20

This is the payment deadline for taxe d’habitation and the TV licence fee (unless otherwise stated on your bill) if you are paying by direct online payment or by smartphone.

November 25

If you had additional income tax to pay relating to 2020 income after the amounts paid at source, and this was more than €300, this is the date that the third instalment of the balancing amount will be taken from your account.

This is also the date when your taxe d’habitation payment will be taken if you opted to pay by the prélèvement à l’échéance direct debit for payment of a bill which would usually have been due to be paid on November 15/20.

November 30

If your taxe d’habitation bill has a main payment date of December 15 (eg. for some second homes), then you have until this date to opt for the prélèvement à l’échéance. The money will be taken from your account on December 27 in this case.

Previous articles

Checklist: French tax deadlines for the rest of 2021

I have received a taxe d’habitation bill, but aren’t over-70s exempt?