THE official deadline for the payment of taxes is September 15 but, in reality, it varies widely.
The date for paying online is technically September 20.
Those who filled in their déclarations d'impôts earlier this year should receive their income tax and social charges assessments over the coming weeks.
Regions, however, vary greatly in when they issue these.
The deadline for payment is usually 30 days after receipt of the avis d'imposition forms (tax assessment forms).
If you have a query about the amount you are being charged, the problem is probably to do with the boxes in which you placed income on the tax forms and, if these were in fact incorrectly completed, you should make an appointment with your local tax office or write to them to explain and request an amendment.
Note that, while the same explanation can apply to social charges, social charges are also sometimes incorrectly charged on pension income.
Charges are always paid within the 30 days following the issue of the assessment, normally issued a month after the income tax one.
Income tax can be paid in three ways.
First time
The first time you are assessed, you will only pay once, usually 30 days after receiving your first French income tax assessment.
Installments
After that, the default method of payment is by three installments in February, May and September of the year after the one in which you earned the income.
The first of the three installments is due by February 15 and is a third of the total tax paid in the previous year. This same figure is again due by May 15 and then, as the tax return will have been submitted by the end of May of that same year, this will enable a final balancing payment to be paid by mid-September or (if this is later) 30 days after the issue of the assessment.
This method is normally required for two years before one can chose to pay by the third method, which involves paying by ten monthly installments from January to October, usually on the 15th of each month, with a last balancing payment being taken in November. This option can be applied for on the internet or by telephoning the Trésor Public.
One advantage of this method can be that, if the balancing payment is large, the tax office will usually apportion it over several months and even into the following year - or you can settle the additional amount directly.
One advantage with the monthly payment system is that you set your monthly contributions directly with the Trésor Public so you can chose to set your level of payment to ensure that your annual income tax liability is entirely covered by the regular payments, or you can choose to pay a lower amount each month and then settle the balancing amount in one sum in September when the assessment is issued - or possibly have it spread out automatically over the ensuing months.
This regular payment option can be applied for either:
■ Before June 30, for which there are two payment options.
You can ask for the installments to be paid as of the following month but, if your February and May installments already paid are likely to cover your tax for the previous year, then you need pay no more. On the other hand, if you still owe income tax above your combined February and May installments, work out the balance probably still due and divide it by the number of installments remaining (ie. July to October would be four installments) and, if anything extra is then still due, it will be collected in November. Otherwise you can ask for the installments to be paid as of the beginning of the following tax year, effective from January but remember that any outstanding tax will be asked for in September.
■ After the June 30 but before November 30: In this case, the monthly payment system can only begin in the following tax year, from January and any outstanding tax will be asked for in September.
In practice if you became a fiscal resident in 2008 and submitted your first déclaration de revenus in May 2009, there will be no “on-account” payments in 2009 - the full assessed sum will be due in one amount as of September 2009.
Then, in February 2010, you will get an assessment for a third of the total 2008 liability which was paid in one sum in September 2009, the same sum being due again in May, and a balancing payment based on your actual 2009 income declared on the déclaration de revenus in May 2010 being due in September 2010.
Do not forget, only income tax can be paid in the various ways explained above.
Social charges are always due in one installment. The social charges assessment is usually issued a month after the issue of your income tax assessment. Payment is usually due within 30 days.
