2025 fiscal calendar: when are the next taxes due in France?

The next stages of the 2025 fiscal calendar are approaching, with several deadlines in September, followed by local tax payments in the autumn.

September 1: Update of tax-at-source rate

Your French tax office adjusts your prélèvement à la source rate each year based on your most recent income declaration. 

This can result in a higher or lower deduction. 

The new rate, which is sent to employers and other collectors (France Travail, French pension funds, etc), comes into effect within the following two months.

The majority of taxpayers are concerned by this update: both those with French pensions and salaries from which tax can directly be deducted at source and those with foreign pensions or rental incomes who have tax instalments taken from their bank accounts on the 15th of each month (or, optionally, on a three-monthly basis).

Tax-at-source does not affect those independent self-employed workers who pay tax via a versement liberatoire.

From September 2025, married or PACS-partnered couples will have an individualised rate applied automatically, unless they explicitly opt to keep a household rate via the Gérer mon prélèvement à la source section of the French tax website impots.gouv.fr.

September - income tax payments

For those owing additional income tax for 2024, the deadline depends on payment method:

• Cheque, cash, bank transfer, or TIPSEPA (under €300): September 15

• Online payment: midnight, September 20 

• Direct debit: September 25
  
  If the amount exceeds €300, direct debit payments will be taken in four instalments: September 25 , October 27, November 27, and December 29.

Bank details must be up to date by September 14 to enable September debits. 

This can be done online at impots.gouv.fr or alternatively by contacting your local tax office.

Wealth tax deadlines

For impôt sur la fortune immobilière (IFI), the same September 15 and 20 deadlines apply for payments not made by direct debit. 

Direct debits take place on September 25 or November 27, depending on the notice received.

October-December: local taxes

Homeowners liable for the taxe foncière property tax will receive notices in their personal spaces on impots.gouv.fr between late August and early October. 

The deadlines are:

• Online payment: midnight, October 20

• A single direct debit payment: October 27 (option selectable until 30 September)

• Other payment methods: October 15. Note that this is also the date when your 10th instalment will be taken from your account if you are set up to pay by 'monthly' direct debit (if your bill has risen since last year, further balancing payments may be due on November 17 and December 15).

Any errors relating to 2024 taxe foncière must be contested before December 31, 2025.

The taxe d’habitation on second homes and the taxe sur les logements vacants are due in December:

• A single direct debit: December 29 (option selectable until November 30)

• Online payment: midnight, December 15

• Other payment methods: December 15

Note that if you pay this tax via a 'monthly' payment plan, the dates are the same as for those who pay taxe foncière in this way.