What to do if you cannot pay a tax bill in France

Unforeseen circumstances such as the sudden loss of your job, death in the family, divorce, etc can all make it difficult to keep up with tax payments in France. 

Certain taxes, depending on the amount being levied, can be split into monthly payments over the course of the year, decreasing the burden of large one-off payments. 

You must make the demand to split taxes into monthly instalments in advance, and if hit by an unexpected difficulty, may not be able to apply in time.

However, there are some things you can do if you are struggling to pay a tax bill in France, offering either a full or partial exoneration or extra time to pay it. The exception to this is for property wealth tax and inheritance tax whereby no such exonerations are possible. 

The authorities take around two months to consider the situation. In complex cases, this rises to four months, and you will be notified of the progress of your case.

If you do not hear anything after two months, you can consider that your request has been rejected.

An application for deferral or exemption of paying your tax does not automatically mean you do not pay tax during the request period. 

If you have taxes due during that time, you are still required to pay them even after submitting a request, and if you do may be faced with additional surcharges for late or non-payment, and may be liable to further penalisation.

Read more: Can I cancel French property tax payments in advance if I will be 75 next year?

Requests can be made online or in person

The main option is to explain the situation to the tax authorities and ask for an extension on the period to pay the tax (called un délai de paiement).

You can either make an appointment in-person at your local tax office (shown on your notice), or let the Direction générale des Finances publiques (DGFiP) know through your personal space on the French tax site.

To do so, click on the “écrire à l'administration / j'ai un problème concernant le paiement de mon impôt / j'ai des difficultés pour payer” option. 

You must explain the reason why you are unable to pay, and provide supporting documents as proof including: 

• A completed ‘difficulties paying your tax’ questionnaire (available here)

• Your tax notice

• Bank statement(s)

• Documents justifying the difficulties and the circumstances cited (pay slips, rent, proof of job loss, death certificate, etc)

If you are seeking a total exemption or rebate, it is possible to ask for this via your personal messaging space (messagerie sécurisée) on the French tax site.

You will also be required to send in supporting documents explaining your situation, and it is recommended to complete a ‘difficulties paying your tax’ questionnaire.

Authorities assess both types of claims on a case-by-case basis, and it is not always guaranteed that they will give you a rebate or extension.

Read more: How long must I keep important documents in France?

Changing your paid-at-source tax amount

If your economic situation has changed in the previous few months, leading to a significant drop of income, you can change the amount of tax paid at-source from your monthly earnings.

The amount taken out is based on the information you hand over to the tax authorities in your spring declaration, used as an estimate for the coming year.

Whilst if you do not notify the tax office of immediate changes you should eventually be reimbursed, changing your at-source charges as soon as possible may help if you are facing financial difficulties. 

You can notify the tax authorities of your new situation online through your personal space on the French tax site, via the ‘Gérer mon prélèvement à la source’ option, providing proof that your income has changed.