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8 useful dates to know for rest of year for your finances in France
The fiscal calendar runs from January to December in France. As the year winds down, here are the dates to remember
September 25 - Impot sur le revenu
If you have not signed up for monthly instalments and only have to pay a sum equal to or less than €300, the total amount will be withdrawn from your account in one lump sum on September 25.
If the total amount is greater than €300, it will be withdrawn in four equal payments on September 25, October 26, November 27 and December 27.
These dates should be indicated on your tax statement along with the bank account information.
October 16 and 25 -Taxe foncière
People who wish to pay this in cash, by cheque, interbank payment order (TIP SEPA) or wire transfer have until October 16.
You can still pay your taxe foncière up to October 25 on impôts.gouv.fr or via the mobile app ‘Impots.gouv’ using the window ‘payer mes impôts’.
The payment will be withdrawn from your bank account from October 26. Monthly payments will also begin from October 26
December 6 - time for last mistakes
If you made a mistake on your French tax return you have until this day to correct it via impots.gouv.fr and ‘Accédez à la correction en ligne’.
December 15 and 20 - tax on second homes
While the taxe d’habitation no longer applies to most, people with second homes must still pay it.
If you have second home, the tax will appear in your espace particulier on impots.gouv.fr by:
- November 7 if you pay in one lump sum,
- November 20 if you pay in monthly instalments.
People who opted for a paper declaration will receive it later:
- Between November 8 and 20 for payment in a lump sum
- Between November 22 and 29 for monthly instalments.
The payment deadline for the taxe d’habitation on second homes is December 15 for payment in cash or cheque, and December 20 for electronic payment
These same dates apply for people subject to the taxe sur les logements vacants (TLV)
December 15 and 31 - CFE business tax
The Cotisation foncière des entreprises (CFE) business tax must be paid before December 15 if the total tax is under €3,000.
Totals more than €3,000 must be paid in at least two instalments (or monthly instalments), one on June 15 and one before December 15.
People who have created a business in 2023 with more than €5,000 of revenue, including a micro-entreprise, or who have moved their business within France must submit a declaration of this change in their company’s tax space on the INPI website by December 31.
For more information see our Tax Guide.
Read more: French tax website crashes just a day before property form deadline