Depending on the type of tax you owe (local taxes, income tax, wealth tax), your residence status for tax purposes, and the country in which your bank account is located, you will not be able to use the same methods of payment, nor will you be under the jurisdiction of the same tax department.
Paying 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. Payment of these taxes, as well as any questions or claims, are managed by the tax office with jurisdiction over where the property is located.
Local taxes should not be paid to the Individual Tax Department for Non-Residents (SIPNR).
Paying personal income tax
If you have no French earnings taxable in France under international tax treaties after your departure, you should settle the advance payments and the balance of your tax bill with the tax office under whose jurisdiction you were prior to your departure.
If you do have French earnings taxable in France under international tax treaties after your departure, you should settle the balance of your tax bill with the SIPNR.
If you think that you will owe tax in Year Y+1 on income earned in Year Y, you must continue to pay instalments (15 February and 15 May of Year Y+1), or continue with monthly debits, in the year following your departure.
Means of payment
Please note: if your tax bill is greater than €1,000, you must settle it either directly online, or via monthly direct debit or debit on the due date. You will be liable for a 0.2% surcharge if you fail to comply with this obligation.
If you have a bank account in France, you can use the same means of payment that are available to taxpayers resident in France
Direct online payment
For payment deadlines, please see the "calendrier fiscal" section of the impots.gouv.fr website.
Online payment does not involve credit cards; rather, it is a very flexible direct debit system. You issue a web-based payment order (via your computer, tablet or smartphone), with the advantage that your bank account will be debited at least 10 days after the payment deadline listed on your tax notice.
You can choose:
- Whether to use this mean of payment each time;
- When to issue the payment order (the service is available around the clock)
- The amount to be debited
In addition, you have five extra days after the payment deadline to use the online payment system.
Taxes that can be paid online
You can pay the following taxes online:
- Personal income tax and social security contributions ;
- Residence tax and the public broadcast licence fee ;
- Property tax and related taxes ;
- Wealth tax that is filed at the same as the income tax return ;
- Tax on vacant residential premises ;
- Residence tax on vacant residential premises ;
- Street sweeping tax.
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 30 days from the notice date to pay the amounts due.
In this case, the tax will be debited from your bank account in the days following the payment order. The exact debit date will be indicated on the payment confirmation notice that appears on the screen.
Online payment procedure
You may pay online only if you have a bank account in France or in one of the 33 countries that comprise the Single European Payment Area (the 28 EU Member States, together with Iceland, Lichtenstein, Norway, Switzerland and Monaco).
"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 on the impots.gouv.fr website, or using the online payment system. You will need your tax notice.
Monthly direct debit
Monthly direct debit allows you to spread your tax payments out throughout the year. You can sign up until 30 June of each year. To qualify, you must have a bank account in France or Monaco.
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). To qualify, you must have a bank account in France or Monaco.
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).
To qualify, you must have a bank account in France or Monaco.
Payment by cheque
Send the TIP and your cheque to:
Centre d'encaissement des Finances Publiques
CS 89 074
35907 Rennes Cedex 9
If you do not have a bank account in France, you can pay
You may pay online only if you have a bank account in one of the 33 countries that comprise the Single European Payment Area (the 28 EU Member States, together with Iceland, Lichtenstein, Norway, Switzerland and Monaco).
For payment deadlines, please see the " calendrier fiscal" section of the impots.gouv.fr website.
By wire transfer
The amount must be less than €1,000.
If you are not a resident of France for tax purposes, you must send your wire transfer to the Individual Tax Department for Non-Residents (valid only for income tax payments). If you are a resident of France for tax purposes, your wire transfer should go to your most recent tax department.
Please note: The bank account of the Individual Tax Department for Non-Residents cannot receive local taxes (property tax, residence tax, etc.). These taxes are collected and managed by the tax office with jurisdiction over where your property is located.
The bank details for the Individual Tax Department for Non-Residents:
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
The beneficiary bank and its address
Banque de France
31 rue Croix des Petits-Champs
75049 Paris Cedex 01
The reason for the payment
Please provide your full name and the reference number of the tax notice.
Please note that the actual date of payment is deemed to be the date of interbank settlement, i.e. the date on which the French Treasury’s account at the Banque de France is credited.
To avoid a 10% surcharge, you should take all necessary steps to ensure that this date is not later than the payment deadline. For more information, please contact your bank.
Cheque drawn on a foreign bank account
You should send your cheque directly to the Individual Tax Department for Non-Residents if this is the department that handles your account (the payment centre in Rennes can only process cheques drawn on French banks). Please note that, starting in 2017, for amounts over €1,000 you must pay online using a bank account opened in the SEPA.
The contact details for the Individual Tax Department for Non-Residents are as follows:
10 rue du Centre
93465 Noisy-le-Grand Cedex
Do not send partial payments or a photocopy of your interbank payment order to the payment centre. They cannot be processed.
- Your account is debited monthly and you receive a prepayment notice:
- Send the prepayment notice 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 debited monthly, or your account is 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 use this website to request that your contract be cancelled. 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 and report the incident to the tax department that handles your account. Online payment ensures that your payment is correctly received by the tax authorities ;
- You receive a tax assessment notice when you have just received a refund on your advance payments during the month of January:
- Pay the entire amount directly to the Individual Tax Department or the tax collection office that appears on the notice.
Property wealth tax (IFI)
You are liable for property wealth tax if your net property assetsexceed 1.3 million euros
You must declare these assets on supplementary tax form no. 2042-IFI t the same time and within the same time limits as your income tax return. If you are not a French resident and you do not file a tax return, you must file the IFI tax return, along with its appendices, using a specific form: "2042-IFI-COV sans revenu" (without income), which you can use to identifye yourself.
To learn more, please refer to the "Individual" section of the www.impots.gouv.fr website. Click on "Declaring my earnins" and then "Filing my wealth tax return".
If you have a bank account in one of the 33 countries in the SEPA area (the 28 EU Member States plus Iceland, Liechtenstein, Norway, Switzerland and Monaco), you can pay online, either from your personal account on the impots.gouv.fr website, or using the online payment system. You will need your tax notice.
Please note: If you owe more than €1,000 in property wealth tax, you must use an online form of payment.
MAJ le 12/03/2018