How and when payments are made

For most people the avis d'imposition which will be sent out in August will indicate that the tax bill is payable by a date in mid-September.

The final payment date is five days later if paying with a direct online payment via the tax website, or via a smartphone or tablet.

If paying online, the actual payment is then only taken from your bank account five days later.

Assuming your IFI is more than €300, online payment is, in any case, obligatory.

If it is less you can also pay by TIP (interbank payment order) if your bank account is in France or Monaco, by cheque, or by bank card or in cash at a tabac shop.

Direct online payment can be made via your personal space at impots.gouv.fr. It is also possible via the smartphone impots.gouv.fr app by scanning the QR code on your bill.

However, to use these online methods you need a bank account in the Sepa area, which includes the EU/EEA states, Switzerland, the UK, Andorra, San Marino, Monaco, and the Vatican. Residents in certain states such as Barbados or the British Virgin Islands who cannot open a Sepa account can pay by bank transfer.