Requesting a Tax Payment Extension in France

If you’re facing financial hardship and are unable to pay your income tax or local taxes, you may be eligible to request extra time to settle your tax bill.

Income Tax

Who can request a payment extension?

You may apply for a deferred payment if you are experiencing financial difficulties, such as an unexpected tax balance or inability to pay on time. Each request is reviewed individually.

Common reasons include:

  • Sudden loss of income (e.g., job loss)

  • Exceptional circumstances (e.g., disability, death of a spouse)

  • Insufficient income compared to the tax due

Note: If you’re in a situation where paying your taxes is completely impossible, you can also request a full or partial cancellation (remise gracieuse) of your tax debt.

How to apply for a payment extension?

You can submit your request through one of the following:

Online
Log in to your Personal Tax Account (Espace Particulier) on the French tax website.

How is the request reviewed?

The tax office will assess your request based on your overall situation and whether you’ve generally complied with your tax obligations (filing and payment history).

They are required to respond within 2 months (up to 4 months for complex cases).

  • If approved, you’ll receive a payment schedule.

  • If there is no response within the timeframe, your request is considered denied.