France has begun the 2025 year without a budget in place, however a special law was passed to allow taxes to continue to be collected and social programmes funded.
The last-minute move means that the typical seasons for the collection of taxe foncière and taxe d’habitation, as well as income tax declarations, remains in place, with dates similar to previous years.
Below, we give an overview of the most important times of the year to look out for in relation to French tax payments.
January
January 15 will be the first of the ten monthly deductions for those paying property taxes (and certain other taxes such as CFE business tax) on a monthly basis.
The payments will come out on the 15th of each month unless this is a public holiday (as is August 15) or falls on a weekend. In this case, it will be deducted on the following Monday.
January 15 will also be the date when some tax credit advances are paid in 2025. Around 9 million households will receive this advance payment – corresponding to 60% of the expected total – averaging €634.
Read more: How do tax credits for help at French home work?
April/May/June
These months are dominated by annual income tax declarations.
This is usually completed online (unless it is the first declaration or you have special dispensation to complete a paper form), through the main French tax website.
The exact date that declarations will open in 2025 has not yet been announced but it usually falls in April.
People then have around six weeks to complete the declaration according to a tiered deadline dependent on where they live.
This deadline takes place over three weeks – falling at 23:59 on Thursdays.
Those in departments 01 - 19 traditionally have the first deadline, followed by those in departments 20 - 54 a week later.
One week after this is the remainder (those in departments 55 onwards, including overseas departments and those who live outside of France) have their deadline to declare.
In 2024, these deadlines were May 23, May 30, and June 6.
Once the declaration has been made, you will receive a preliminary document, giving details of if you owe more tax or are in line for a refund. A full notice will be given later in the year.
Read more: How does income tax season in France differ to other countries?
June 30 is the deadline to submit a request to pay local taxes (impôts locaux) on a monthly basis.
In the previous two years, June 30 was also the original deadline for property owners to declare their property using the ‘Biens Immobiliers’ form (found on their personal space of the French tax site). However, the deadline was extended in the first year after some issues.
In 2023, this declaration was required for all property owners, and in 2024 only for those who had seen the status of their property change or failed to complete the declaration the previous year.
The declaration was reportedly brought in to help the authorities know which properties were second homes and therefore subject to taxe d’habitation (which since 2023 has exclusively been paid on second homes).
Read more: Millions of property owners in France still risk fine
This year, the same rules are expected to apply and the declaration will only need to be updated if changes have been made to the property (expansion, new tenants/owners, change from a second home to a main home etc).
July
People who received tax credits in January will receive the remaining amount in July, re-evaluated in light of new information from the spring tax declaration.
At the end of July, those who paid too much income tax (worked out by the tax authorities via their spring declaration) will be refunded via a one-off payment.
At the same time, the option to correct (some) of the information handed over in the declaration will be made available online through your personal space on the French tax site.
You usually have until early December to update this (2023’s deadline was December 6, 2024’s was December 4).
September
The new rate of at-source tax (calculated in light of the spring’s income tax declaration) will come into force from September 1.
Those who owe income tax of an amount less than €300 will need to pay it by September 15 (or September 20 if paying online).
For those who owe more than €300, the payment will be split over four monthly deductions, beginning on September 25, and then on October 27, November 27, and December 29.
Read more: What to do if you cannot pay a tax bill in France
October
Property owners will need to pay their taxe foncière by October 15 (October 20 if paying online).
The payment will be taken out on October 27.
This is the case unless owners opt to split the payments into monthly instalments.
The tax notice will be available earlier in the year – in 2024, it was available from August 28.
Taxe foncière minimum payments will rise across the board, but at a lower rate than previous years. Local authorities may place additional surcharges upon them, however.
Read more: This will be the minimum property tax increase in 2025 in France
November
Those subject to France’s property wealth tax (impôt sur la fortune immobilière, IFI) need to pay by November 17 (or November 22 if doing so online).
Again, the payment will come out on the same day as that for those paying income tax installments – November 27.
December
Taxe d’habitation, which is now levied only on second homes, will be due on December 15 (December 20 if paying online).
It will come out of accounts on December 29.
