What to Do If You’re Struggling to Pay Your Taxes

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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.

Requesting a Payment Extension for Temporary Financial Difficulties

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.

Requesting a Tax Reduction (Remise Gracieuse)

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.