France’s key tax deadlines for December

December sees several key tax dates for residents and second-home owners in France. They are:

December 3 

This deadline to make online corrections to this spring’s income tax declaration (for 2024 income) via the dedicated online corrections service has already passed, however it is still possible to make changes using one of the following methods:

• send a message to your personal tax department via the messaging system on your impots.gouv person account, selecting Réclamation and then impôt sur le revenu.

• send a letter (preferably by registered post with reception slip) to your local tax office explaining the issue, alongside your full name, full address, tax number, handwritten signature, and any supporting documents

• seek assistance at your local Service des impôts des particuliers (SIP) office

December 6

If you modified your taux de prélèvement à la source (tax-at-source rate) in the course of 2025, this only stays valid until December 31. To extend this into 2026, you should submit a new application via your impots.gouv account by December 6. Click Gérer mon prélèvement à la source.

This allows tax authorities to take changes to your income in the course of 2025 into account rather than just your 2024 income that you declared in spring 2025.

December 11

If you receive French tax credits for certain eligible expenses (childcare, union membership...) you have until December 11 to make updates relating to this if your expenses in 2025 were not similar to those in 2024. Without this information, your advance payment in January will be calculated based on your 2024 expenses and you may face having to repay an overpayment in summer 2026.

You can update any changes via your impots.gouv account. 

December 15

This is the deadline to make taxe d’habitation payments for second homes and vacant properties if you do not use electronic payment methods.

If opting to pay online via the official website or app the deadline is December 20 (see below). 

In addition, if you have opted to pay local taxes (such as taxe d’habitation and taxe foncière) on a monthly basis, you will be debited on December 15. 

This is also the deadline to pay CFE business tax. 

All businesses, including micro-entreprises, must pay the CFE starting from their second calendar year of activity, unless they fall under a specific exemption. Log on to your professional space on the impots.gouv site to pay.

High-income taxpayers (taxable income over €250,000 for a single person or €500,000 for a couple) who are subject to the contribution différentielle sur les hauts revenus must file a declaration and pay an instalment of this top-up income tax for 2025 between December 1 and 15.

The contribution différentielle sur les hauts revenus service is available via the personal space at impots.gouv.fr under Prélèvement à la source. 

December 20

This is the deadline to make taxe d’habitation payments on second homes and vacant properties if you pay online via the official website or app.

The payment will be debited from your bank account on or after December 29.

December 29

If, in September, the amount remaining to be paid on your income tax was more than €300, then December 29 marks the date of the fourth and final repayment instalment. 

If the amount due was less than or equal to €300, it was deducted in a single instalment on September 25.