Payment extensions

How to request an extension

You can make a request:

  • Online from your personal account. Log on to your account and go to your “Messagerie sécurisée”. Select “Écrire à l’administration” > “J’ai un problème concernant le paiement de mon impôt” > “J’ai des difficultés pour payer” and follow the instructions.

  • With your local tax office. You can find their contact information on your tax notice or on impot.gouv.fr under “Contact”.

Your request should include the following:

  • the “payment difficulties questionnaire” (questionnaire difficultés de paiement), which is available on this website, duly completed

  • Your tax notice

  • Your bank account identification document (RIB)

  • Documents justifying the difficulties and the circumstances mentioned (pay slips, rent receipts, utilities/expenditure invoices, etc.)

When to submit your request

Ideally, you should make your request when you receive your tax notice.

How your request will be processed

The outcome of your request will be based on your personal situation.

Some possible scenarios:

  • The payment period coincides with an unexpected loss of income (unemployment)

  • There have been exceptional circumstances (death of spouse, separation, disability) or a situation causing you to incur unexpectedly large expenses (illness)

  • There is a disparity between the size of your tax bill and your income (multiple past due payments or claims further to an audit)

All requests are analysed on a case-by-base basis that takes into consideration:

  • The specific details of the case

  • The taxpayer’s personal history in terms of filing and paying their taxes and fulfilling their commitments, and any steps they may have already taken to settle their debt

Processing times

If you do not hear from the administration within two months, it means your request for an extension has been denied.

In particularly complex cases, this period may be extended to four months. If this applies to your case, the administration will let you know before the end of the first two months.

Outcome

After examining your case, the administration may decide to:

  • grant you an extension, in which case you will receive an instalment schedule along with the decision

  • deny your request

If you submitted your request online using the secure messaging system in your personal account, you will be notified by email that a decision has been made and that you can log in to your personal account to read the details.

If you are dissatisfied with the outcome of your request, you can appeal to a mediator. You can do so by email or by post, to the attention of the tax mediator (conciliateur fiscal) of your département. You can find their contact information in the “Contact” section of this site.

 

UPDATED DINR PART - OCTOBER 1, 2021