This article explains what to do if you haven’t received your 2025 pre-filled tax return form by mail. It outlines how to download the necessary forms, who is eligible to file on paper, key deadlines, and the penalties for late submission.
This article explains how the housing tax on secondary residences works in France. While the tax on primary homes has been abolished, it still applies to furnished secondary homes and their dependencies.
Unexpected life events such as job loss, income reduction, divorce, or illness can make it difficult to pay your taxes on time. Fortunately, the French tax administration offers solutions to support taxpayers facing financial hardship. Here’s a guide to your options.
If you’re temporarily unable to pay your income tax or property tax (taxe foncière), you can apply for an exceptional payment extension.
When and How to Request a Payment Plan
You should submit your request as soon as you receive your tax notice. You can do this either:
By logging into your secure online account and navigating to: “Contact the tax office > I have a payment issue > I’m struggling to pay”;
Or by visiting your local tax office (contact information available at impots.gouv.fr).
Make sure to include:
A completed payment difficulty form,
Your tax notice,
Bank account details (RIB),
Supporting documents (e.g., payslips, rent receipts, utility bills).
How Is the Request Evaluated?
Each case is reviewed individually, based on your personal circumstances (e.g., job loss, bereavement, debt).
Response Time
The tax office will respond within two months. If your case is complex, this may be extended to four months, but you’ll be notified of the extension. If you receive no response within two months, your request is considered rejected.
Possible Outcomes
A payment plan with a schedule of installments
A refusal
If unsatisfied with the outcome, you may appeal to your local departmental tax conciliator.
If you’re entirely unable to pay your taxes—even in installments—you can apply for a discretionary tax reduction (remise gracieuse) for direct taxes such as income or property tax.
How to Apply
Send your request via the secure messaging service in your online account or by mail to your local tax office. Include:
Identification details and the tax concerned,
The completed form 4805-AP-SD,
Any relevant supporting documents.
Criteria for Assessment
Applications are reviewed individually, considering:
Unforeseen loss of income (e.g., job loss),
Exceptional situations (e.g., illness, disability, death of a spouse),
Disproportionate debt compared to income (e.g., tax audit adjustments, arrears).
Each situation is assessed based on its unique context. More information is available at impots.gouv.fr.
Processing Time
As with payment extension requests, the administration has two months to respond, extendable to four months in complex cases. A lack of response after two months means the request has been rejected.
Possible Outcomes
Full or partial rejection,
Full or partial tax reduction (with or without conditions).
Conditions may include:
Settling other outstanding taxes first,
Filing missing tax declarations,
Waiving litigation related to the taxes in question.
Planning to build a garden shed, a swimming pool, or extend your home? You may be liable for a local levy known as the development tax. Here’s what it covers, how it’s calculated, and whether you might be eligible for a reduction or exemption.
The development tax is a local charge collected by municipalities, departments, and in the Île-de-France region, also by the regional council. It helps finance public infrastructure such as roads, schools, and public transport, all of which are necessary to support new developments.
This tax applies when you carry out certain construction or installation projects.
You are required to pay the development tax if your project involves any of the following:
New construction, reconstruction, or extension of a building,
Installation of structures like pools or mobile homes,
Conversion of a building from a non-taxable use to one that is taxable.
The tax applies once you obtain any of the following planning authorizations:
Building permit,
Development permit,
Prior declaration of works.
Note: Even if work is performed without proper authorization or goes beyond what was approved, the tax may still be owed.
The tax applies to any enclosed and covered floor area of more than 5 square meters, with a ceiling height of at least 1.8 meters. This includes attics, cellars, and annexes like garden sheds or verandas, whether fixed or removable.
Structures that are open to the outside, such as pergolas or terraces, are excluded from taxable surface area. However, certain installations (e.g., pools, parking spaces) are subject to a flat-rate tax, even if they’re not part of the covered floor space.
The development tax consists of two mandatory components:
Municipal rate: Generally between 1% and 5%, though it can go up to 20% in areas where significant public infrastructure is needed or for environmental preservation.
Departmental rate: Capped at 2.5% and uniform across the department.
In Île-de-France, a regional rate is added, which varies by department.
The formula for calculating your development tax is:
Taxable surface × standard value per m² × applicable rate(s)
The standard value per m² for 2025 is:
€930 outside Île-de-France,
€1,054 in Île-de-France.
Some items like pools or parking areas use fixed values:
Pools: €262 per m²
Outdoor parking spots: €3,052 each (up to €6,105 if the local authority decides)
Tip: A government-provided simulator can help estimate your tax in five simple steps.
A 50% reduction applies to:
The first 100 m² of a primary residence,
Industrial or artisanal buildings,
Subsidized housing,
Warehouses not open to the public,
Covered commercial parking lots.
Some projects are exempt by law, including:
Constructions ≤ 5 m²,
Rebuilding identical structures destroyed by disasters (within 10 years),
Projects required under risk prevention plans (e.g., for floods or mines).
Local authorities may grant optional exemptions for:
Small non-professional greenhouses, dovecotes, or sheds ≤ 20 m²,
Part of a primary residence financed by a zero-interest loan (PTZ),
Historic buildings listed as monuments.
The declaration and payment process depends on when your planning permission was filed. The following applies to applications submitted since September 1, 2022.
Log into your secured “Biens immobiliers” space at impots.gouv.fr and declare:
Within 90 days after work completion for buildings < 5,000 m²,
Within 7 months of authorization for projects ≥ 5,000 m².
For projects under 5,000 m²:
If the tax is under €1,500, you’ll receive a single payment request about 90 days post-completion.
If the tax exceeds €1,500, payment can be split into two:
First installment: 90 days after work ends,
Second installment: 6 months after the first.
For projects of 5,000 m² or more:
Two advance payments are due:
50% in the 9th month after authorization,
35% in the 18th month.
These are deducted from the final tax amount.
Want to know more?
Check official updates and simulate your tax on service-public.fr or consult your local planning office for advice tailored to your location.
Since January 1, 2023, the housing tax on primary residences has been completely abolished for all taxpayers in France. However, this tax still applies to secondary residences, and homeowners must fulfill a reporting obligation. Here’s how the system works.
The housing tax on secondary homes is a local tax collected for the benefit of local authorities.
The amount due varies from one municipality to another, as the applicable rates are set by the local councils.
The taxable value is also influenced by the characteristics of the property and any associated dependencies.
This tax applies to furnished dwellings and their outbuildings (like garages) used as secondary residences. The following are subject to it:
Owners, usufructuaries, or tenants using the dwelling as a secondary residence—defined as a furnished property that is not the main home;
Companies, associations, and private organizations that use the premises and are not subject to the business property tax (CFE);
State institutions, local governments, or public establishments (educational, scientific, or care-related), provided the premises are not used for industrial or commercial purposes.
If you are the owner (individual or legal entity) of a residential property, you are required to report its occupancy status to the French tax authorities.
This declaration must be submitted by July 1 in either of the following cases:
The property has never been declared before;
There have been changes since the previous declaration.
You’ll need to specify whether you retain the use of the property and, if so, whether it serves as your primary residence, secondary home, or remains vacant.
If someone else is occupying the property (such as a tenant), you must identify that person and indicate the period of occupancy.
This declaration must be completed online via the “Manage my real estate” section of impots.gouv.fr.
This tax is assessed annually on furnished homes and any dependencies, based on the property’s status as of January 1of the taxable year.
The calculation is based on the cadastral rental value of the property and its dependencies, to which local tax ratesare applied. These rates are voted by each municipality.
The cadastral rental value is re-evaluated every year, especially in line with inflation and the consumer price index.
No allowances or deductions apply to secondary residences.
Municipalities in high-demand housing areas (zones tendues) may apply a tax surcharge on secondary residences. These zones include:
Urban areas with populations over 50,000 where housing supply does not meet demand;
Municipalities with a large share of properties not used as primary residences (also subject to vacant housing tax).
Exemptions from this surcharge are possible under specific conditions. Find out more.
Exemptions may apply in certain circumstances, such as:
Entering a specialized care facility (e.g., long-term care homes): If you move from your main home into such an institution, you can request an exemption for your former residence, now considered a secondary home.
In Rural Revitalization Zones (ZRRs), local councils may exempt:
Hotels,
Guesthouses,
Properties classified as furnished tourist accommodations.
To qualify, you must complete form No. 1205-GD and submit it to your local public finance center no later than December 31 of the tax year concerned.
If you return to France after a forced expatriation (e.g., due to a political or health crisis), you may be eligible for an exemption on the secondary residence tax related to the home that served as your main residence before departure. A formal claim must be submitted to request this relief.
Your housing tax notice for a secondary residence will be made available during the final quarter of the year. It will also appear in your personal space on the impots.gouv.fr website.
For 2024, the schedule is as follows:
From November 4 for taxpayers not on monthly payment plans;
From November 18 for those who are.
Between November 6 and 18 for non-monthly taxpayers;
Between November 21 and 28 for monthly taxpayers.
The tax must be paid by December 15.
If you own properties in different municipalities, you will receive a separate notice for each.
Whether you’re staying in a hotel, bed and breakfast, holiday rental, or vacation resort, you may be required to pay a tourist tax in addition to your accommodation costs. But what is this tax for? When do you need to pay it? Here’s what you need to know.
The tourist tax is a local tax that may be introduced by:
Tourist-designated municipalities
Officially classified tourist resorts
Coastal or mountain towns
Municipalities involved in tourism promotion
Communities that protect and manage natural areas
The funds collected through this tax help local governments invest in tourism infrastructure and services in their regions.
This tax applies to guests staying in various types of accommodation, such as:
Luxury hotels and standard hotels
Tourist residences
Furnished vacation rentals
Holiday villages
Bed and breakfasts
Outdoor accommodations (e.g., campsites, trailer parks)
Motorhome areas and marina berths
Tourist tax rates are set by each municipality or intermunicipal body, based on an official national scale updated annually. The amount is calculated per person, per night, and depends on the type and classification of the accommodation (e.g., star rating for hotels).
Accommodation providers are required to clearly display the applicable rate and include it in the bill given to guests.
Guests pay the tax directly to the host, hotel, property owner, or online booking platform at the time of their stay. The accommodation provider is responsible for transferring the collected amount to the local municipality.
In some areas where a flat-rate system is in place, the accommodation provider pays the tax directly to the local authority. Whether or not this cost is passed on to the guest depends on the provider, but the invoice must specify if the tax is included.
Certain individuals are not required to pay the tourist tax, including:
Minors under the age of 18
People staying in emergency or temporary housing
Guests paying rent below a threshold set by the local council
Seasonal workers employed within the municipality
Missed a tax deadline or paid your taxes late? This oversight can result in financial penalties. But what exactly are the consequences, and what can you do if you’re facing financial hardship? Here’s what you need to know.
Regardless of whether your business is subject to corporate tax (IS) or personal income tax (IR), you are legally required to file and pay taxes on time. Failing to meet deadlines can lead to penalties.
A late payment refers to a situation where a tax debt is not paid in full by the legally defined due date. This includes partial payments, delayed payments, or complete non-payment.
If you’ve made a genuine mistake or omission on time, France’s “right to make an error” may allow you to correct it without penalty.
However, this right does not apply to late filings, delayed payments, or intentional misreporting.
Under Article 1730 of the French General Tax Code, a 10% surcharge applies to overdue tax payments. This applies to several taxes, including:
Personal income tax
Social contributions
Secondary residence housing tax
Property tax
Real estate wealth tax (IFI)
This 10% penalty is triggered if:
Payment isn’t made within 45 days of the tax being formally assessed
An installment is missed and remains unpaid after the 15th of the following month
In some cases, Article 1731 provides for a 5% penalty on late payments for certain taxes, unless otherwise specified.
If you’re experiencing temporary or exceptional financial difficulties, you may request a payment deferral or installment plan. This request must be submitted by the taxpayer—either the business owner or the legal representative—to their local Public Finances Office.
In more severe cases, where taxpayers are genuinely unable to pay, it may be possible to apply for a tax reduction. These are granted on a case-by-case basis, typically to those in significant financial distress.
Unless explicitly waived, interest on late payments is added on top of penalties.
The current interest rate is 0.20% per month, or 2.4% annually.
For most business taxes in France, online filing and payment are mandatory. Does this requirement apply to your company? What taxes must be paid digitally? Here’s everything you need to know.
If your business is subject to the standard or simplified real tax regime, you are legally required to use electronic procedures to file your tax returns and make payments.
You have two available options:
The online services provided on impots.gouv.fr via your professional account
The EDI procedure (Electronic Data Interchange), typically used through an accountant or authorized provider
Note: If you operate under the micro-enterprise regime, different filing rules apply. Click here to learn more.
To use online tax services, you must first create a professional account on impots.gouv.fr. To access or register:
Go to “Your professional space” on the homepage.
Log in with your credentials or create a new account by choosing your access mode:
Simplified mode: For business owners managing their own account without shared access
Expert mode: For managing multiple businesses, suitable for accountants or EDI partners.
EDI allows authorized third parties—such as certified accountants, management centers, or professional associations—to electronically file and submit tax declarations on your behalf. If applicable, they also handle payments.
These third parties transmit data to the tax authority via a technical intermediary known as an EDI partner.
Below is a summary of the main taxes that require online declaration and payment, along with the applicable procedures:
| Tax Type | Mandatory Online Filing? | How to File and Pay |
|---|---|---|
| Business income tax returns (Simplified regime: agricultural income (BA RSI), industrial/commercial income (BIC RSI), corporate tax (IS RSI), non-commercial income (BNC)) | Yes | Via impots.gouv.fr or through an EDI partner |
| Business income tax returns (Normal regime: BIC RN, IS RN, BA RN) | Yes | Only through an EDI partner |
| VAT declaration and payment | Yes | Via impots.gouv.fr or EDI |
| VAT credit refund request | Yes | Via impots.gouv.fr or EDI |
| VAT on digital services in other EU countries | Yes | Via the EU VAT mini one-stop shop on impots.gouv.fr |
| Corporate tax (IS) payment | Yes | Payments (including installments) must be made electronically |
| Payroll tax (TS) | Yes | Via impots.gouv.fr or an EDI provider |
| Value-added contribution (CVAE) declaration and payment | Yes | Via impots.gouv.fr or EDI |
| Business property tax (CFE) payment | Yes | Via impots.gouv.fr or automatic debit (monthly or at due date) |
| Network companies tax (IFER) payment | Yes | Via impots.gouv.fr or automatic debit |
| Property taxes (built and unbuilt property) | Yes, depending on the amount due | Via impots.gouv.fr or automatic debit (monthly or at due date) |
From April 10, 2025, all households in France—including those not subject to income tax—must complete and submit their annual tax returns. While the process remains largely the same as last year, several updates have been introduced. These include adjustments to tax brackets, new deductions, and a minimum tax for high earners. Here’s everything you need to know for a smooth filing process.
Although the overall process hasn’t changed significantly, a few updates deserve attention:
Tax Bracket Adjustment: To reflect inflation, tax thresholds have increased by 1.8%. The entry threshold for income tax is now €11,497, while the 45% tax rate applies to income exceeding €180,294. As a result, around 800,000 households will be exempt from tax this year.
Tip Income Exemption: Employees in the hospitality sector continue to benefit from tax exemption on declared tips.
Expanded Deductions: Tax relief is now available for donations made to Mayotte (from December 2024 to May 2025) and to organizations supporting victims of domestic violence, capped at €1,000.
Energy-Saving Incentives: The reduced 5.5% VAT rate remains in effect for energy efficiency improvements and now extends to renewable heating networks.
Duty-Free Gifts: Financial support for thermal renovation can be gifted—up to €100,000 per donor and €300,000 per recipient—without incurring transfer duties.
New Minimum Tax for High Incomes: A new tax applies to households earning over €250,000 (or €500,000 for couples) who were previously taxed at a rate below 20%, ensuring they now pay at least this minimum rate.
Starting September 1, 2025, the default withholding rate for married and civil union couples will be individualized. It will apply to personal income like salaries and pensions, while joint income (such as property or annuities) will remain taxed at the shared rate.
Couples may still opt for the common rate, but they must manually make this selection in their online tax account under the “Manage My Withholding Tax” section.
This aims to better balance taxation between partners with unequal incomes.
Since 2019, online filing is required for all taxpayers with internet access. However, exceptions still apply:
Households without internet at their primary residence.
Individuals who declare themselves unable to file online.
Residents of “white zones” (areas with poor internet access) until the end of 2024.
In these situations, paper returns remain valid if submitted by the same deadlines as online declarations.
Tax season officially opened on April 10, 2025. For residents in Île-de-France (departments 75–95), the deadline for online filing is Thursday, June 5, 2025.
You can correct your return online—even after signing it—via your personal account on the tax website. However, late filings may result in:
A penalty of 10% to 80% of the tax owed.
Interest of 0.20% per month on overdue amounts.
If you completely missed the deadline, some taxpayers are covered by automatic filing (considered complete unless changes are needed), except those subject to the real estate wealth tax (IFI).
If you’re not eligible for automatic filing, you can still request a penalty waiver by proving good faith. The online platform remains open until June 26, 2025. Beyond that date, only paper submissions will be accepted.
The tax season is a prime time for phishing scams. Be cautious of emails promising refunds or asking for your bank details. The tax administration will never request sensitive information by email. Always use the official site: impots.gouv.fr.
To benefit from tax credits on services like cleaning, tutoring, or gardening, you must now provide:
The name of the company or service provider.
The nature of the services used, reported via form RICI 2042.
This update helps improve fraud control and ensure transparency.
Elderly and Disabled Individuals: May receive an automatic allowance of up to €2,796 (doubled for qualifying couples), without any special request.
Farmers: Continue to benefit from specific support measures, including exemptions on property taxes, favorable savings deductions, and relief from taxes on off-road diesel fuel.
If you fail to file your income tax return on time, you may face financial consequences, including tax surcharges and interest for late payment.
Yes, you can. If you missed the filing deadline, it is still possible to submit your tax return.
The online portal for filing remains accessible even after the deadline.
You can log in to your personal account and complete your 2025 online income tax return for the 2024 tax year.
Filing your return after the deadline leads to an increase in the amount of tax owed, based on the delay and circumstances:
10% surcharge if no formal notice has been issued.
20% surcharge if the return is submitted within 30 days of receiving a formal notice.
40% surcharge if the return is filed more than 30 days after receiving the notice.
80% surcharge in cases where undeclared or hidden activity is discovered, even without a formal notice.
⚠️ Important: These surcharges apply to the total tax owed, not accounting for any tax already paid through withholdings or prepayments.
In addition to penalties, interest is charged on late payments.
The interest rate is 0.20% per month of delay, amounting to 2.4% annually.
This interest accrues until the end of the month in which your return is finally submitted.
💡 Note: The calculation of interest takes into account any payments already made (such as through withholding at source).
