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 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.

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

PROPERTY

Why French homeowners face higher property taxes in 2023

As the 2022 deadline to pay property taxes in France approaches, homeowners will likely have to face higher property taxes in 2023.

Why French homeowners face higher property taxes in 2023

If you are a homeowner in France, you may want to consider putting some money aside as property taxes could increase significantly next year. 

The taxe foncière – a property ownership tax levied at local level – is a tax paid by all property owners in France. It is separate to the taxe d’habitation, which is paid by whoever occupies the property (whether they are an owner or a tenant) and applies to anyone who owns a building or land. The latter is being progressively phased out.

Why the possible increases?

A large reason property ownership taxes may increase in 2023 is due to the fact that property values are reevaluated each year in November according to inflation and other factors that have changed the value of the property such as home extensions or new swimming pools. 

In general, the rate of taxe foncière has increased in France in recent years is due to gradual scrapping of another property tax, taxe d’habitation that left local authorities short of cash.

Why did my bill go up for 2022 and what’s the deal for 2023?

For 2022, property tax payments are due on October 15th or 20th, depending on payment method. Many French homeowners were already met with an unpleasant surprise when they received their tax notices this year.

The revaluation to reflect inflation allowed for a 3.4 percent increase in 2022, which increased the property tax on all homeowners. Additionally, municipalities voted to increase local taxes. In Marseille, rates went up by 13.1 percent, for Tours it was 11.6 percent and Pau saw a rise of 10 percent. 

In 2023, these values could be even higher.

Theoretically, property values across France ought to be reevaluated to reflect skyrocketing inflation, which would lead to an increase of 7 percent (in comparison to the 3.4 percent rise that was seen in 2022). In June, the French Finance Minister Bruno Le Maire assured property-owners that this issue had been identified and that the government was considering capping the rate.

However, according to reporting by French daily Le Parisien, several senior officials have indicated that “no capped rate for the taxe foncière will be included in the finance bill to be presented in late September.”

READ MORE: Reader question: How can I challenge my French tax bill?

In effect, this means that the 2023 budget would allocate for an increase of property taxes by approximately 6.5 to 7 percent – a rise that would impact at least 30 million homeowners in France.

Various suggestions have been put forward aimed at keeping the taxe foncière bills down, such as capping increases to 3.5 percent or linking the the level of government assistance to local authorities to inflation (meaning local authorities would be less inclined to raise taxes).

Nevertheless, as of September 23rd, these solutions had not yet been put into place.

Second home owners to be harder hit

Second-home owners in France have to worry about the taxe d’habitation (residence tax) on top of the taxe foncière.

Even though the former is in the process of being phased out for most French residents – apart from the highest earners, those with second homes are still required to pay it.

And for many of those that do, the rates are going up.

In 2022, more towns have voted to increase it, while others gained the ability to add a surcharge for second-home owners, with French daily Le Parisien reporting that the taxe d’habitation “continues to soar.” 

Municipalities in zones tendues (areas with a housing shortage) have the ability to choose to increase taxe d’habitation by up to 60 percent for second home owners.

READ MORE: Tax hikes of up to 60% for French second home owners

From 2023, several new areas – including Nantes – will join the list of zones tendues, meaning they will be able to vote to increase taxes for second-home owners.

In 2022, large cities such as Bordeaux, Lyon, Biarritz, Arles and Saint-Jean-de-Luz saw their city councils vote to increase the tax at the maximum 60 percent.

How is taxe foncière calculated generally?

The formula is complicated, and it is calculated each year for you by your local authority (though under the auspices of a formula set by the French finance ministry). Basically, it has to do with the rentable value of your property divided by two and then multiplied by the tax level set by your local authority.

READ ALSO: Taxe foncière: What is the French property tax and do I have to pay it?

The local authority’s tax rate varies hugely from place to place, which is why two people with similar sized homes in different areas can end up with wildly different bills.

In fact to make it more complicated it’s actually three local authorities – the commune, the département and the région – which all set their own tax rates then divide up your tax to pay for local services.

SHOW COMMENTS