Can I change the day when my tax instalments are taken?
The date is set in the French tax code
I am paying monthly income tax instalments due to receiving a foreign state pension. These are on the 15th of the month – can I change this so they are taken at the start of the month instead?
No, these installments are taken – monthly or three-monthly – on the 15th every month because this date is set in the French tax code (Code général des impôts). There is no option to modify this.
It is the same for any taxes that may optionally be paid on a ‘monthly’ basis, such as the property taxes.
The only exception is if this falls on a weekend or public holiday, in which case the payment is taken on the first working day afterwards.
For example, if the 15th falls on a Saturday, then it will be taken on Monday 17. However, you do have the option to ask whether the amounts are taken monthly or three-monthly and you can change this in your personal space at the tax website in the prélèvement à la source section under the heading j’opte pour un prélèvement trimestriel.
If you do this the change takes effect the following January.