France's tax system can cause some unpleasant surprises for many, especially those who are self-employed and whose income tends to fluctuate.
Because tax is deducted or paid at a rate based on your last tax return, it’s not uncommon to find there’s a ‘balance’ to be paid after submitting your actual income for the year.
READ MORE: Tax calendar: The 2026 tax deadlines in France
If your solde d'impôt - the amount you still owe - comes to more than €300, the French tax authority (DGFiP) normally spreads it automatically over four installments, taken on 25th September, 26th October, 26th November and 28th December 2026 - which can feel quite a brutal if you're not prepared for it.
It’s also possible to pay your taxe foncière bill - the average of which is just over €1,000 per year - in 10 monthly installments, from January to October. But if you didn’t sign up for that before 30th June, you’re liable for paying it all in one go in October.
What to do if you can’t pay your bills
Fortunately, you can request an extension, or even a full exemption in exceptional cases, if you’re struggling to pay one or both of these bills.
Depending on how serious your situation is, there are two options:
- A délai de paiement (payment deferral/extension) - you're still expected to pay, but you can spread it out to lighten the burden.
- A remise gracieuse (where they write off your debt, fully or partially) - this is used only in genuinely exceptional cases, and is not meant to be repeated year after year.
If you need help with both your solde d'impôt and your taxe foncière, you need to submit a request for each one even though the process is identical, because they're separate taxes with separate due dates.
How do I ask for a payment deferral?
You can do it online or in person, although sending everything through the secure online messaging system tends to speed things up.
- Online: Log into your personal account at impots.gouv.fr and go to your secure messaging (messagerie sécurisée), click Écrire, then select Paiement > Difficulté de paiement > Difficulté de paiement (Tout impôt). Indicate the type of tax concerned, then follow the instructions on the form you’re given
- In person: Go to your local tax office (Centre des Finances Publiques) and explain the situation - the address is on your tax notice. Alternatively, you can search for it here
What documents do I need to include?
- The completed official difficultés de paiement form (search here for form 4805-S-SD if you’re having trouble finding it)
- Your tax notice (avis d'impôt)
- A bank details slip (RIB)
- Supporting documents for whatever difficulty you're describing - payslips, rent receipts, utility bills, etc.
Requests are assessed case by case, so there's no fixed formula - it depends on your individual situation.
What if I genuinely can’t pay at all, even with more time?
It’s possible to request a remise gracieuse, which can cover all or part of the tax owed.
You submit the request in a similar way: via secure messaging or by post, and with the same supporting evidence.
If you’re doing it online, there isn't a separate menu option specifically labelled remise gracieuse - you simply use the ‘difficulty paying’ route described above, and then it's the content of your message and attached documents that makes it clear you're asking for a write-off rather than just more time.
There are three other differences you need to be aware of, too:
- The form you need to use is labelled ‘4805-AP-SD’ (the ‘AP’ part is where it differs from the other form)
- A remise gracieuse request does not pause your payment obligation. Unlike a délai de paiement (which changes your actual payment schedule), the tax authority can still pursue payment while your request is under review, so submitting one isn't a safe reason to simply stop paying and wait.
- A remise gracieuse is explicitly reserved for exceptional situations and isn't intended to become a repeat arrangement.
What counts as 'exceptional' in the eyes of the tax authority?
Situations they specifically take into account include:
- A large mismatch between what you have to pay and what you’re currently receiving as income (i.e. you’re being asked to pay the balance on a healthy year’s income, during what’s turned out to be a much lower income year)
- An unforeseen loss of income (e.g. unemployment)
- Exceptional personal circumstances: death of a spouse/partner, separation, disability, or illness that's caused unusually high expenses
- A tax debt that's wildly out of proportion to your income (e.g. backdated adjustments after a tax audit)
How do they decide whether to grant it?
They look at your overall financial picture, not just the bill in question, including:
- Your assets and the resources of everyone in your household, taxable or not (including benefits like RSA, local aid, etc.), whether ongoing or temporary
- Essential living costs - food, health, insurance, housing, commuting
- Whether your spending is reasonable given your household situation (if your expenses only exceed your income because of lifestyle choices, the request will be turned down)
- Whether the scale of your debt genuinely can't be resolved just by giving you more time to pay
Are there strings attached if they say yes?
Possibly. Depending on your case, a remission or partial reduction can be made on the condition that you:
- Pay off any other taxes you still owe first
- File any tax returns you're behind on
- Give up your right to further dispute the tax bill in question
How long does a decision take?
Generally up to 2 months. If you haven't heard back by then, your request is deemed refused.
In more complex cases, this can be extended to 4 months, but the tax office is required to tell you about the extension before the initial 2-month window runs out.
Can I appeal a decision?
Yes, if your délai de paiement or remise gracieuse request is refused, you have three possible courses of action:
- File a réclamation with your local tax office first (this is a mandatory first step). They then have up to 6 months to respond, though this doesn't excuse you from paying in the meantime.
- If that's unsuccessful, contact the conciliateur fiscal départemental - a departmental official who can overturn the original decision. You can contact them by email or post (details are on your refusal letter), and they must respond within 30 days.
- As a last resort, you can escalate the matter to the médiateur des ministères économiques et financiers - a free, independent mediator, but only usable after going through the conciliateur first; over 80% of cases get an answer within 3 months. If the administration doesn't follow that recommendation, the médiateur can escalate the case directly to the Minister of the Economy and Finance, who then decides.
A practical note for non-French speakers
The forms and messaging system are in French, and the process of requesting a délai de paiement or remise gracieuse relies heavily on written justification - so if your French isn't strong, it may help to have your documents translated or ask someone to review your message before sending it, since vague or incomplete explanations are less likely to succeed.
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