SHARE
COPY LINK
For members

MONEY

The complete French tax calendar for 2022 – which taxes are due when?

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 13th 

Payment deadline for people paying the taxe foncière online.

October 19th 

Payment deadline for people paying the taxe foncière but choosing to do so through the offline procedure. 

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.

Log in here to leave a comment.
Become a Member to leave a comment.
For members

MONEY

How to avoid huge ‘roaming’ phone bills while visiting France

Ever wondered how to avoid paying exorbitant roaming fees when travelling in France? There are ways to keep your internet access while avoiding being hit by a big bill.

How to avoid huge 'roaming' phone bills while visiting France

Travelling without access to the internet is almost impossible these days. We use our phones for mapping applications, contacting the Airbnb, even scanning the QR code for the restaurant menu.

If you’re lucky enough to have a phone registered in an EU country than you don’t need to worry, thanks to the EU’s cap on charges for people travelling, but non-Europeans need to be careful with their phone use abroad.

First things first, if you are looking to avoid roaming charges, be sure to go into your settings and turn off “data roaming.” Do it right before your plane lands or your train arrives – you don’t want to risk the phone company in your home country starting the clock on ‘one day of roaming fees’ without knowing it.

But these days travelling without internet access can be difficult and annoying, especially as a growing number of tourist attractions require booking in advance online, while restaurants often display their menus on a QR code.

So here are some techniques to keep the bills low.

Check your phone company’s roaming plan

Before leaving home, check to see what your phone plan offers for pre-paid roaming deals.

For Brits, if you have a phone plan with “Three” for example, you can ask about their “Go Roam” plan for add-on allowance. You can choose to pay monthly or as you go. Vodafone offers eight day and 15 day passes that are available for £1 a day.

For Americans, T-Mobile offers you to add an “international pass” which will charge you $5 per day. Verizon and AT&T’s roaming plans will charge you $10 per day. For AT&T, you are automatically opted into this as soon as your phone tries to access data abroad.

These all allow you to retain your normal phone number and plan.

Beware that these prices are only available if you sign up in advance, otherwise you will likely be facing a much bigger bill for using mobile data in France. 

Buy a pre-paid SIM card

However, if you are travelling for a longer period of time it might work out cheaper to turn off your phone data and buy a pre-paid SIM card in France.

In order to get a pre-paid SIM card, you will need your passport or proof of identity (drivers’ licences do not count).

Keep in mind that you will not be able to use your normal phone number with the new SIM card in, but will be able to access your internet enabled messaging services, like WhatsApp, Facebook and iMessage. Your phone will need to be ‘unlocked’ (ask your carrier about whether yours is) in order to put a new SIM card in.

Here are some of the plans you can choose from:

Orange Holiday

This is one of France’s largest and most reputable telephone companies. The “Orange Holiday” SIM card exists specifically for tourists. At €39.99, you will get a SIM card that will enable you to make and receive calls and texts from a French phone number. You will have unlimited calls and texts within Europe, as well as two hours of calls and 1000 texts outside of Europe (for messaging people at home, for example). You will also have access to 30GB of data in Europe. 

The initial plan is valid for 14 days, and begins as soon as you begin calling, texting, or surfing the web. In order to get this SIM card, you can go into any Orange store and request it. Some supermarkets and airport kiosks might also carry this SIM card.

SFR

SFR is another well-known French phone company. Their pre-paid SIM card is called “La Carte,” and they offer several different options based on how much internet, calling, and texting you want access to. The basic plan is for 30 days and starts at €9.99 a month, which includes a €10 credit. Once the card is in your cellphone, you can add on a top-up option as needed.

You can buy this SIM card either online or in an SFR store. 

La Poste Mobile

This is the French phone company that operates in conjunction to the post office. What is especially convenient about this SIM card is that you should be able to get it at any post office in France. Plans range from €5 to €30 based on the number of days and the amount of calling, texting, and internet you are looking for. 

Bouygues Telecom

Finally, Bouygues Telecom also has some offers for prepaid SIM cards. Their plan, the “My European SIM” is especially made for tourists. It costs €39.90 and allows you unlimited calling and texting in France and Europe. The plan offers 20Gb of data. You can plan ahead for your trip by ordering this card online, but you can only activate it once you arrive in France.

The card actually comes along with a tourist guide (offered in 10 languages) and a map of Paris Metro.

Contract

Though buying a pre-paid SIM card is a very useful option for visitors spending a decent amount of time in France, it is important to be sure you are buying a pre-paid SIM, rather than accidentally signing up for a monthly plan.

Some mobile phone carriers offer very affordable monthly plans, which might look appealing to tourists. However, these plans will continue charging you after your vacation has ended, and many involve complex processes, including sending a registered cancellation letter (in French), in order to cancel the plan.

UK contracts

If you have a UK-registered mobile phone, check your plan carefully before travelling. Before Brexit, Brits benefited from the EU cap on roaming charges, but this no longer applies.

Some phone companies have announced the return of roaming charges, while others have not, or only apply roaming charges only on certain contracts.

In short, check before you set off and don’t assume that because you have never been charged extra before, you won’t be this time.

SHOW COMMENTS