Where and how do I pay my taxes as a non-resident ?

As a private individual, you now have the option of paying your tax notices and invoices by bank card or in cash, up to a limit of €300, at tobacconists and approved partners.

Paying in cash or by bank card at a tobacconist

There is a €300 limit on in-person payments if you are paying in cash or if it is in relation to a tax notice.

To find out if this option is available for you, check whether your tax notice or invoice includes a QR code for in-person payments and mentions the option of paying in cash or by bank card at a tobacconist or approved partner.

As long as the balance owing is under €300, this payment option is available for individual taxes owed by non-residents (income taxes, social levies, property wealth tax, wealth tax, local taxes). If you owe more than €300, you must pay online, even if your tax notice or invoice has a QR code. You can, however, use the QR code to make an online payment via the impots.gouv.fr application using your smartphone or tablet.

This payment option is not available for registration fees. If you are a non-resident, you must settle these fees at the Non-Residents Tax Collection Office either by bank card or, for amounts under €300, in cash. If you are a notary, attorney or other professional paying on behalf of a client, electronic payment is your only option.

If you opt for in-person payment :

- Bring your tax notice or invoice to the approved tobacconist of your choice.

- It is possible to make partial payments in cash or by bank card. Cheques are not accepted.

- The tobacconist will issue you a payment receipt.

Your personal information will be handled safely and confidentially.

Other means of payment if you are a non-resident

Depending on the type of tax you owe (local taxes, income tax, property wealth tax), your status as resident of France, or not, for tax purposes, and the country in which your bank account is located, you will not be able to use the same means of payment, nor will you be under the jurisdiction of the same tax department.

Local taxes

During your time abroad, you will still be liable for local taxes (residence tax and property tax and, where appropriate, the tax on vacant residential premises) in relation to property that you rent or own in France.

Local taxes should not be paid to the Individual Tax Department for Non-Residents (SIPNR) but to the tax office with jurisdiction over where the property is located (local Individual Tax Department, SIP) where these taxes are managed (questions, payment and claims).

Income tax

If you no longer have French income taxable in France under international tax treaties for your year of departure, you should settle the balance of your tax bill with the tax office (local Individual Tax Department) under whose jurisdiction you were prior to your departure.

During your time abroad, as a non-resident, your tax affairs will be managed by the Individual Tax Department for Non-Residents (SIPNR) if you receive French income taxable in France under international tax treaties.

If you receive such income after your departure, you should settle the balance of your tax bill with the SIPNR.

Since 1 January 2019, income tax has been withheld at source and can no longer be subject to advance payments and monthly instalments for residents and similar individuals.

Non-residents are subject to :

  • withholding at source specific to non-residents on certain French income (wages and salaries, pensions and annuities)
  • deduction of advance tax payments for French income taxable in France (property income, business profits or non-commercial profits)

If you have to pay a tax bill when you receive your tax assessment notice, you have to pay it by direct debit or, if not possible, by direct online payment.

Property wealth tax

As a non-resident, you should pay your property wealth tax (IFI) to the SIPNR.

If you have French income which is subject to income tax in France and your net taxable assets amount to more than €1.3 million (net taxable assets are the value of the assets less debts), you must declare your property wealth tax using return 2042-IFI (pre-filled or blank).

If you have no income tax filing obligations but are liable for the property wealth tax, you must file return 2042 IFI-COV-K.

Property wealth tax returns are available on the www.impots.gouv.fr website.

  • For payments to the SIPNR, the bank details are as follows :

Account holder: SIP des Non-Résidents

IBAN code : FR 76-3000-1000-6464-8800-0000-026

Address : PARIS, BANQUE CENTRALE

BIC code of the Banque de France: BDFEFRPPCCT

Always specify the beneficiary bank and its address:

Banque de France
31 rue Croix des Petits Champs
75049 Paris Cedex 01

The payment description should read “ISF / IFI + year + Taxpayer’s first name and surname”

Please note : if you owe more than €300 in tax, you must pay directly online (only local taxes can now be settled by monthly instalment or direct debit on the due date). Otherwise, you may be subject to a 0.2% surcharge.

You have a bank account in France or Monaco

You can use the same means of payment that are available to taxpayers resident in France.

Direct online payment

This is the preferred means of payment as you can be certain that your payment will be duly received by the right tax department.

Online payment does not involve bank cards ; rather, it is a very flexible direct debit system. You issue a web-based payment order with the advantage that your bank account will be debited at least 10 days after the payment deadline listed on your tax notice (service available 24/7).

In addition, you have five extra days after the payment deadline to use the online payment system.

Taxes that can be paid online:

  • Income tax, only to pay an entire advance tax payment that was unable to be debited
  • Residence tax and the public broadcast licence fee
  • Property tax and related taxes
  • Property wealth tax that is declared at the same time as your income
  • Tax on vacant residential premises
  • Residence tax on vacant residential premises
  • Street sweeping tax

You may pay online only if you have a bank account in France or in one of the 36 countries that comprise the Single European Payment Area (SEPA).

SEPA consists of the 27 member states of the European Union, the United-Kingdom (included Gibraltar), the four member states of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland), and Andorra, Monaco, San Marino, and Vatican City.

“Livret A” savings accounts may not be debited unless authorised by your bank. Debits are also not allowed from other type of savings accounts (the sustainable development savings account, the home savings account, and similar accounts).

You can pay online from your personal account or using the online payment system. You will need your tax notice.

Please note : you can also use the online payment system if you have received a reminder notice (in case you have failed to pay or have only partially paid your taxes by the deadline). This can take the form of a reminder letter or a final notice to pay. You have up to 30 days from the notice date to pay the amounts due. In this case, the tax will be debited from your bank account eight days following the payment order if you are using the service for the first time or if you change your bank details, or three days following your payment order in other cases.

Monthly direct debit

Monthly direct debit allows you to spread your local tax payments out throughout the year. You can sign up until 30 June of the then-current year.

You can sign up for monthly direct debit from your personal account or from the online payment system. You will need your tax notice.

Direct debit on the due date

You can choose to have your tax payments debited directly on the payment due date if you would rather continue paying on the normal due dates to benefit from a cash-flow advantage (sums are debited ten days after the payment deadline).

You can sign up for direct debit on the due date from your personal account or from the online payment system. You will need your tax notice.

SEPA interbank payment order

If you elect to pay using a SEPA interbank payment order:
- Cut out the original TIP at the bottom of your tax notice (do not photocopy it)
- Sign the TIP if you are including a bank account identification notice (relevé d'identité bancaire – RIB) or if the tax authorities already have your bank details
- You can also pay by cheque (made out to Trésor Public)

Payment by cheque

Starting on 15 March 2020, France’s Public Finances Directorate General (DGFiP) does no longer cash cheques drawn on foreign banks (a cheque is said to be foreign when it is either issued in euros and drawn on a foreign bank or issued in foreign currency and drawn on a foreign bank).

You do not have a bank account in France or Monaco

Direct online payment

You may pay online only if you have a bank account in one of the 36 countries that comprise the Single European Payment Area (the 27 EU Member States, together with Great-Britain, Iceland, Lichtenstein, Norway, Switzerland and Monaco).

For payment deadlines, please click on “consulter votre calendrier fiscal” in the “Particulier” section of the impots.gouv.fr website.

A number of special scenarios concerning local taxes

Your account is debited monthly and you receive a prepayment notice : send the prepayment notice back to the Individual Tax Department or to the tax collection office that sent it to you. You must indicate your monthly debit subscriber number as well as the address of the Individual Tax Department or the tax collection office that manages your contract. This contract remains in force.

You receive a prepayment notice, your account is still debited monthly, or your account is still debited on the payment due date although you are no longer liable for tax in France: You may ignore the notice. If your account is debited monthly or on the payment due date, you can request that your contract be cancelled on the impots.gouv.fr website. You must have your subscriber number. You may also submit your request in writing.

You receive a reminder when you have paid the tax by the payment deadline: The fact that you are abroad could mean that the tax payment arrived after the deadline. Make sure that you take account of postal delivery times. If you are sure you paid before the deadline, ignore the reminder. However, do make sure that the amount due has definitely been debited from your bank account.
 

UPDATED DINR PART on ARIL 22, 2021