Don’t miss your upcoming tax deadlines in France

The deadline for paying your income tax bill in France may have passed but there are other taxes that need to be paid tout de suite.

Don't miss your upcoming tax deadlines in France
Photo: AFP

We hope you have all paid your 2015 income tax bills by now, given that the deadline for paying by cheque or bank transfer was back on September 15th.  

But while you can tick that particular box in your “to do” list of French admin tasks, there are others that need your attention.

Here are the deadlines you need to beat to avoid having to pay a 10 percent increase for late-payment.

Taxe foncière

Home or land owners will have to pay their taxe foncière by October 17th, by either cheque, TIP payment or by cash. However for those paying on line the deadline is slightly later on October 22nd. The sum will be taken from your account on October 27th.

The taxe foncière is a property tax that is paid to the local authority, whether the commune or department and goes towards the funding of local services.

It is payable by anyone who owns a property on January 1st of any given year and is calculated on the basis of how much the property could be rented out for, multiplied by a percentage rate set by the local council. Home owners in France have to pay whether or their house is occupied or not.

A report earlier this year revealed that the levels of the taxe foncière had risen sharply in some regions around the country.

The French tax man takes his taxe foncière very seriously. The Local reported recently how the mayor of the seaside town of Sarzeau said he had received a letter from the public finance offices to a dead resident, addressed to “grave 24, row E, cemetery road”.

Taxe d’habitation

The deadline for paying your taxe d’habitation is on November 15th and you should be receiving your bills via email or the post any day now, if not already.

The tax is a residence tax, paid for by anyone living in a property, whether you’re the owner or just renting it.

For those paying online or through  the government app, the deadline is slightly later on November 20th.

If you have set up automatic payments then the amount of tax you owner will be taken from your bank account on November 25th.

Some tax payers may find that they have until December 15th to pay their taxe d’habitation and TV license. In all cases the deadline date will be written on the bill.

Contribution à l'audiovisuel public/Contribution to public broadcasting

This is the French equivalent of a TV license and the bills are sent out along with the taxe d’habitation bills.

The tax for owning a TV in France in 2016 is €137. The deadlines for payment are the same as for the taxe d’habitation – November 15th for payment by cheque or transfer or November 20th for payments made online.

Taxes on vacant properties

Anyone who qualifies to pay a tax on their empty property (basically it’s only applied in certain urban areas where the demand for housing outweighs the number available) will have until December 15th or December 20th if you are paying online.

For members


Property taxes: How much will it cost to extend your French home?

Installing a swimming pool, building a garden shed, or adding a conservatory to your French home has become more expensive in 2023.

Property taxes: How much will it cost to extend your French home?

If you are planning a renovation project in 2023 you’re likely looking at rising cost for materials and labour due to inflation – but there is one other cost to consider; taxes. 

In France there is a one-off tax that has to be paid on certain building works, and the government has raised the rate for this.

The taxe d’aménagement, sometimes referred to as the garden shed tax, applies to all property development – construction, reconstruction and extension – of buildings that require planning permission or a building permit.

Garden sheds, swimming pools or extensions with a surface area of more than 5 square metres are subject to the development tax – although a 50 percent reduction is applied to the flat-rate values of certain buildings, particularly the first 100 square metres of main residences.

READ ALSO Everything you need to know about installing a swimming pool at your French property

The tax is collected by local councils, who set their own percentage rates for the tax, working off the base rate set by the government.

A decree published in the Journal Officiel set the base figures for 2023 at the following rates: 

  • €1,004 per square metre in Île-de-France (up from €929 per square metre in 2022);
  • €886 per square metre outside Île-de-France (€820 per square metre in 2022).

The flat-rate values per square metre of building space, which constitute the basis for the development tax, are revised on January 1st of each year according to the latest construction cost index published by national statistics body Insee. 

Additionally, specific rates are set for:

  • €250 per square metre  for a swimming pool (up from €200 in 2022);
  • €12 per square metre of ground-fixed solar panels (up from €10 in 2022);
  • €3,000 per wind turbine more than 12 metres high;
  • €3,000 per pitch for tents, caravans and mobile leisure homes;
  • €10,000 per pitch for a holiday chalet or bungalow.

The amount of the tax is calculated according to the following formula: 

(Taxable area multiplied by the government-set base figure) multiplied by the percentage tax rate set by the local authorities. This gives the total to be paid in cents. Bills are rounded down.

So, the tax for a 30 square metre extension in an area where the combined local and departmental tax rates total 6.25 percent would be calculated like this:

30 (the size of the development) x 886 (the base tax rate outside Ile-de-France) = 26,580

6.25 (local and departmental tax) x 26,580 = 166,125 cents, more usually expressed as €1,661. 

If the total payable is less than €1,500, you will receive a bill in the six months after planning permission was granted, with details of how to pay.

Otherwise, it is paid in two instalments, 12 months and 24 months after authorisation, with a 10 percent surcharge applied in cases of late payments.

READ ALSO The hidden costs of owning property in France