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The complete French tax calendar for 2022

If you live in France or own property here, you may be liable for taxes, or to complete the annual tax declaration - here are the key deadlines to watch out for.

France is one of the most heavily taxed countries in the world. Read our guide to the deadlines to watch out for.
France is one of the most heavily taxed countries in the world. Read our guide to the deadlines to watch out for. Photo: PHILIPPE HUGUEN / AFP.

France has among the highest tax-GDP ratio of any EU state. This isn’t necessarily a bad thing – this money helps pay for a world class health service, education system and welfare net, and if you are a French taxpayer there is also a lot of help available for you from the government, from free French classes to books and concert tickets for the kids and subsidised holidays.

But it does mean that at various points of the year, you may find yourself presented with a tax bill.

The penalties for not paying tax can be steep, so it is important to stay on top of the deadlines. 

We have broken the main ones down for you here, as well as explaining what all these taxes are.

April 7th 

The online platform to make the déclaration des revenues (income declaration) opensYou will need to declare your earnings from 2021. If you did not move to France until after January 1st 2022, you don’t need to declare until next year.

Almost everyone who lives in France has to do this, as do some second-home owners with earnings here, and the deadline for doing so depends on how you declare and where you live. 

READ ALSO Who has to make a tax declaration in France?

May 25th 

If you live in départements 1-19 or outside France, this is the deadline to declare your annual income if you are doing so online. Over the summer, you will receive an email telling you how much you need to pay and when. 

May 31st 

If you live in départements 20-54, this is the deadline to declare your annual income if you are doing so online. Over the summer, you will receive an email telling you how much you need to pay and when. This is now also the date for filing by the post (the previous date was listed as May 19th, but those filing with paper forms now have an extension to the 31st). 

June 7th 

If you live in départements 50-101 or a French overseas territory, this is the deadline to declare your annual income if you are doing so online. Over the summer, you will receive an email telling you how much you need to pay and when. 

June 30th 

This is the deadline to register for monthly tax payments, rather than lump sum bills once-per-year. 

This option is only available for the taxe d’habitation, the contribution à l´audiovisuel public and taxe foncière (see below for details on these). 

August 22nd 

Property owners in France will receive notice of how much they must pay as a taxe foncière online. Some people will receive this notice via post, from August 31st onward. 

October 1st

If you are required to pay the taxe d’habitation – as second-home owners and 20 percent of French households are – you will receive a notice informing you of how much money you will be required to pay from this date onward. 

October 17th

You have until this date to pay your taxe foncière if doing so by an offline procedure.

October 22nd 

For individuals, you have until midnight on October 22 to pay your property taxes (tax foncière) online.

November 15th 

The deadline to pay the taxe d’habitation through the offline procedure. 

November 21st 

The deadline to pay the taxe d’habitation for people paying online. 

Mid-December 

If you made a mistake in your déclaration des revenues, the deadline to amend your filing generally falls in mid-December. The actual date has not yet been communicated but in 2021, it was December 15th. 

December 15th 

If you are subject to a TLV or THLV tax as the owner of a vacant property, the deadline is December 15th for non-electronic payments. 

December 20th 

This is the deadline for people to pay the TLV or THLV tax online.

So what are these taxes? 

  • Déclaration des revenues

This is the biggie. 

Almost everyone who lives in France has to fill in the annual declaration of their income (déclaration des revenues) and non-residents may also have to if they have any earnings in the country (including income from renting out property). Second-home owners usually won’t have to do the annual declaration but they are liable for property taxes. 

READ ALSO What exactly do I need to tell the French taxman about?

If you are still confused by the dates we have listed, there is an online simulator that allows you to find out the deadline for paying tax where you live. 

Find out HERE who has to make the declaration, how to do it and some handy vocab to use.

Many people assume that if their income all comes from another country then they don’t need to file a tax return but this is not the case.

France has double taxation agreements with most countries, so if you have already paid tax on – for example – income from a rental property in the UK you will not be liable for more tax in France on the same income, but you must still tell the French taxman about it.

All income must be declared, as well as all bank accounts in other countries even if they are dormant.

  • Taxe d’habitation 

The housing tax paid by those living in a property, not the owner, is in the process of being phased out – only 20 percent of French households will pay the taxe d’habitation in 2022.

However second-home owners are excluded from the phasing out and still have to pay it, bar a few exceptions

  • Taxe foncière 

This is the tax for property owners. Second home owners pay both this and the taxe d’habitation. The tax on property owners has risen in many areas over the past couple of years.

READ ALSO What is taxe foncière and do I have to pay it?

  • TLV and THLV 

In certain communes, you must pay a tax if you own a property that has been unoccupied for an extended period of time. The deadline to pay this tax is December 15th.  

If your property is in a zone tendue (a commune with more than 50,000 residents that has a housing shortage), you must pay the taxe sur logements vacants (TLV). You can find a list of the relevant communes HERE. The tax applies if the property has been unoccupied for a year or more. 

If your property is not in a zone tendue, you might have to pay the taxe d’habitation sur les logements vacants (THLV). This only applies to you if your commune has voted to enact this tax. It concerns properties that have been vacant for two years or more.

As with the TLV, you do not need to pay this tax if you have stayed in the accommodation for more than 90 consecutive days in a year; have put it on the rental market; or are doing building work worth at least 25 percent of the property value. If you are already paying the taxe d’habitation, you do not need to pay the THLV

There is an online simulator that tells you whether or not your property is situated in a zone tendue. There are various exemptions to these taxes available on the service-public.fr website

Member comments

  1. Please can you tell me whether a British citizen who owns a house in France, has a Carte de Séjour, but stays less than 6 months in France each year, is not employed, and receives no Income in France, needs to fill-in a tax return or pay any French tax ? Thanks.

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SECOND HOMES

New French property tax declaration – your questions answered

This year the French tax office has announced that property-owners have to complete an extra tax declaration - from the rules for non-residents to second-home owners, we answer your questions on this.

New French property tax declaration - your questions answered

In 2023 there is an additional requirement for anyone who owns property in France – they must fill in a one-off Déclaration d’occupation, stating whether their property is their main residence or a second home.

The reason for this is changes to the tax system that are gradually phasing out taxe d’habitation for all but the highest earners – with the exception of second homes.

You can find a full explanation of how to file the declaration HERE.

Many of our readers have contacted us with questions about this new requirement, so we’ve answered some of the most frequently-asked here;

Do I still have to do this even though I don’t live in France?

A fairly sizeable number of people own property in France (usually holiday homes) but live elsewhere, such as the UK or the US. If you don’t live in France or have income in France you probably won’t have to do the annual income tax declaration, but the Déclaration d’occupation is different.

It concerns anyone who owns property in France, including second-home owners who live in another country.

Do I have to do this even though I pay all my taxes in another country?

If you own property in France you probably do, in fact, pay tax here – property taxes. Bills go out every autumn for the taxe foncière (the property owners’ tax) and taxe d’habitation (the householders tax) – and second-home owners would usually pay both. You may also receive a bill from your commune for waste-collection services, although the annual TV licence bill (which used to be sent out at the same time as the property tax bill) has been scrapped this year.

If you own property in France and have never paid property taxes, it might be worth a trip to the local tax office to check that you are registered correctly, as almost all property owners are liable for property taxes.

Do I have to do this every year now?

No, this is a one off. You complete the declaration this year (before June 30th) and then you don’t have to do it again until your situation changes – eg a second home becomes your main residence.

Why do we have to do this?

It’s because of changes to the tax rules. Taxe d’habitation – the occupier’s tax – used to be paid by virtually everyone, but is now gradually being phased out for all but high earners. The exception to this is second homes, so the tax office needs to know whether your property is used as your main residence or a second home so that they know whether to send you a bill in autumn.

Does this mean more taxes?

No, the declaration is purely for information – if your property is a second home you will continue to get your annual taxe d’habitation bill as normal, if it is a main residence you may receive no bill or a reduced bill, depending on your income.

Can I just ignore it, or tell them my second home is a main residence?

Ignoring or lying to the tax office is generally quite a bad idea whatever country you’re in – they can get quite cross.

This sounds like a massive pain

Welcome to France – home of bureaucracy! Paperwork is a fact of life in France and that’s probably unlikely to change soon. If you’re already registered in the impots.gouv site then this is one of the more painless admin tasks – a couple of clicks, fill out the form and file it online and you’re done.  

If you have questions on the property tax declaration, you can email us on [email protected] and we will do our best to answer them

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