Managing monthly direct debits and direct debits on the due date for local taxes as a non-resident

Irrespective of the location of your residence for tax purposes, you are liable for residence tax if you have at your disposal, or possess, accommodation in any capacity whatsoever in France (owner, tenant, rent-free occupier) and for the public broadcast licence fee if you have the use of a television set.

Lastly, if you own one or more developed or undeveloped properties in France, you owe property tax in respect of this/these property/ies.

Even though you are a non-resident, these local taxes remain the sole remit of the Individual Tax Department (SIP) in the location of your property and you can sign up for a contract for monthly direct debits or direct debits on the due date for these taxes.

You are moving abroad…

Simply record your change of address in your personal account on the impots.gouv.fr website (“Gérer mon profil” (Manage my profile) section).

You wish to sign up for a contract for monthly direct debits or direct debits on the due date

You can sign up for direct debits on the due date on the last day of the month preceding the payment deadline set out in your tax notice at the latest. For local taxes, your contract will start at the beginning of the year and will be based on the last recorded tax.

You can opt for monthly instalments for payment of your tax the following year; you cannot sign up for monthly payments for the residence tax or property tax notice which you have just received.

You must pay the amount of your tax by the payment deadline set out in your tax notice at the latest.

If you sign up prior to 15 December, the direct debits will start on 15 January of the following year. After 15 December, the direct debits will start in February of the following year.

You have signed up for a contract for monthly direct debits or direct debits on the due date and you want to make changes

Changing your bank details

You can change your bank details from your personal account on the www.impots.gouv.fr website, or using the direct online payment system. You will need your new bank account information (RIB)/IBAN and your tax notice.

You can sign and validate an amendment to your direct debit mandate online. The amendment will be saved in electronic form by the tax authorities, and should not be sent either to your bank or to the authorities. Requests made prior to the last day of the month will take effect the following month.

For monthly direct debits, any changes to your bank details made after 15 December will take effect in February of the following year.

Please note: Direct debits must be made from a bank account opened in your name that is located in France or Monaco.

Adjusting your direct debits

You can request an adjustment (upwards or downwards) to your direct debits depending on the new estimate of your tax up until 30 June.

You will be sent a corrected instalment schedule.

When you receive your tax notice, if you note that your direct debits have not been taken into account, you can attach these payments to your tax notice on the impots.gouv.fr website in the “Nous contacter” (Contact us) section. Click on “Ma messagerie sécurisée” then “Ecrire à l’administration j’ai un problème concernant le paiement de mes impôts. Mon impôt est prélevé à l’échéance ou je suis mensualisé”.

Terminating your contract

If you are no longer liable for residence tax or property tax after moving home, you should terminate your direct debit contract.

Should you no longer wish to use this means of payment, you can also request the termination of your contract for direct debits on the due date.

The request can be made on the www.impots.gouv.fr website from your personal account or using the direct online payment system. You will need your tax notice.

You must submit your request by the last day of the month preceding the payment deadline at the latest in order for the change to take effect the following month, or at any time, for it to take effect the following year.

You will then need to use another means of payment to settle your tax liability

Please note: A 10% surcharge will be applied in the event of undue suspension.

Replacing your contract for direct debits on the due date by a contract for monthly direct debits

- If the request is submitted between 1 January and 30 June, the contract for direct debits on the due date will have to be terminated. Termination will take effect the month following the request. Signing up for monthly direct debits will take effect the following month and the adjusting payments will be spread over three months.

- If the request is submitted after 30 June, the contract for direct debits on the due date will remain in force for the then-current year and be terminated as of January of the following year. Signing up for monthly direct debits will take effect on 1 January of the following year.

Opting for direct debits on the due date to replace your contract for monthly direct debits

If the request is submitted between 1 January and 30 June, the contract for monthly direct debits is terminated. Termination will take effect the month following the request and the amounts debited since January will be refunded. The contract for direct debits on the due date will take effect as from the next tax payment deadline.

If the request is submitted between 1 July and 15 December, the contract for monthly direct debits will be terminated as from 1 January of the following year. The contact for direct debits on the due date will be effective for the following year.

If the request is submitted between 16 December and 31 December, the contract for monthly direct debits will be terminated as from February of the following year. The amount debited in January will be refunded. The contract for direct debits on the due date will take effect as from the next tax payment deadline.

You can carry out these different procedures from your personal account. Further information on payments is available in the Particulier (Individual) section. Click on “payer mes impôts” (pay my taxes).

UPDATED DINR PART - MARCH 15, 2021