Methods of payment

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).

Please note: If the amount of residence or property tax you owe exceeds €300, you must pay directly online or sign up for direct debit on the payment due date or in monthly instalments. Failure to do so will result in a 0.2% surcharge.

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.

Paying personal income tax

Every year, income tax is deducted directly from your wages, pension or unemployment benefits (withholding at source) and/or from your bank account (direct debit instalment payments) when it concerns property income or earnings from self-employment.

In the spring of the following year, you declare the income you earned the previous year. This return is used to calculate the final amount of tax due for the previous year.

The income tax notice you receive in the summer represents the adjustment of the amount of your tax on the income received the previous year, taking into account any tax reductions and credits and the amounts deducted at source that same year. This adjustment can take two forms:

  • If too much tax was deducted at source or you qualified for tax reductions and credits, you will receive a refund. It will be paid on the date indicated on the notice, without you having to take any action, by transfer to the bank account listed under “Gérer mon prélèvement à la source” on impots.gouv.fr.

  • If too little tax was deducted at source, you will have a balance to pay. This must be settled by direct debit, in one to four monthly instalments depending on the timetable. The DGFiP will debit the amount directly from the bank account listed under “Gérer mon prélèvement à la source” on impots.gouv.fr

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.

Means of payment

If your bank account is in France, you can use the same means of payment that are available to taxpayers resident in France. In addition, you now have the option of paying the balance of your tax bill by bank card or in cash, up to a limit of €300, at tobacconists and approved partners.

Direct online payment

For payment deadlines, please see the “calendrier fiscal section of the impots.gouv.fr website.

The benefits

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:

  • Residence tax and the public broadcast licence fee

  • Income tax, only to pay an entire advance tax payment that was unable to be debited

  • 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 countries that comprise the Single European Payment Area (the 27 EU Member States, together with the United Kingdom, 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.

By TIP SEPA (only for payments of €300 or less)

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 (RIB) or if the tax authorities already have your bank details

  • You can also pay by cheque (made out to Trésor Public)

  • Your bank account must be in either France or Monaco

Please note: The DGFiP will no longer accept checks drawn on foreign banks.

 

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 (RIB) or if the tax authorities already have your bank details

  • You can also pay by cheque (made out to Trésor Public)

  • Your bank account must be in either France or Monaco

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

You can still pay by cheque (in euros) drawn on a bank account in mainland or overseas France, or by cheque (in CFP francs) drawn on a bank account in French Polynesia, New Caledonia, Wallis and Futuna.

Please, note: since 2020, France’s Public Finances Directorate General (DGFiP) no longer cashes cheques drawn on foreign banks.

If you do not have a bank account in France, you can pay:

Directly online

You may pay online only if you have a bank account in one of the countries that comprise the Single European Payment Area (the 27 EU Member States, together with the United Kingdom, 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 €300. 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.

Do not send partial payments or a photocopy of your interbank payment order to the payment centre. They cannot be processed.

Property wealth tax (IFI)

You are liable for property wealth tax if your net property assets exceed €1.3 million

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 36 countries in the SEPA area (the 27 Member States of the European Union, together with the United Kingdom (Gibraltar included), 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 €300 in property wealth tax, you must use an online form of payment.

 

UPDATED DINR PART - JULY 19, 2021