UPDATE : French Tax Calendar 2023
After scheduled maintenance on the government’s tax website, quelle surprise, the income tax return calendar has changed! Below then are the new dates, updated at the start of April 2023.
From annual income tax declarations to property taxes and paying your TV licence—if you live in France or own property in France, you will receive your fair share of tax bills throughout the year. It is your responsibility to make sure you file your tax return and pay your taxes on time in France, and there are penalties if you miss the deadlines.
What are the Dates of the French Tax Year?
The French financial year runs from January to December, along with the calendar year. This means that in 2023, you will be filing returns for the financial year that ran from January 1st, 2022, to December 31st, 2022.
Who is Required to Complete a Tax Return in France?
Quite simply, if you are a French resident, you must complete a tax return, even if you are unemployed, retired, or have no revenue to declare. If you own a French property but are not resident in France, you will also have taxes to pay, but you probably won’t need to file an income tax return. However, if you rent out your French property, work or receive income from French sources, or own substantial property assets (and are therefore liable for French wealth tax), you may also need to file a return.
Paying Your Taxes in France
Income taxes, social taxes, property taxes, and other taxes can all be declared and paid online via the French tax website. Typically tax bills or declarations are issued around one to two months before the declaration or payment is due. There are typically two different due dates – one for those paying online and an earlier date for those paying by cheque or declaring by post. Deadlines for annual tax returns are staggered depending on the French departement in which you live.
Updated French Tax Calendar 2023
All the key dates for your 2022 tax declarations and payments in France. The changes are marked in red.
April 13th, 2023: Income Tax Declarations Open
The online platform to submit your annual déclaration des revenues (income tax declaration) opens. You can now submit your tax declaration online.
May 22nd, 2023: Income Tax Postal Deadline
If you are submitting your tax declaration by post or filing your first income tax return (which must be submitted by post), this is the national deadline.
May 25th, 2023: Income Tax Online Deadline for overseas residents or residents who live in départements 1-19
June 1st, 2023: Income Tax Online Deadline for French residents who live in départements 20-54 for submitting their tax declaration online.
June 8th, 2023: Income Tax Online Deadline for French residents who live in départements 55-976 for submitting their tax declaration online.
June 30th, 2023: Monthly Payments
If you wish to pay your property taxes (taxe d’habitation and/or taxe foncière) by monthly instalments rather than in one single payment, you must register online by this date.
August 22nd, 2023: Taxe Foncière Bills Available Online
If you own property in France and have elected to receive your tax bills online, this is the date that your taxe foncière bill will be available to view online.
August 31st, 2023: Taxe Foncière Bills Sent Out By Post
If you own property in France and have elected to receive your tax bills by post, this is the date that your taxe foncière bill will be sent out.
From October 2nd, 2023: Taxe d’Habitation Bills Sent Out
If you own a second home in France, your taxe d’habitation bill will be sent out or available to view online (depending on the option you have elected) from this day onwards. French residents no longer pay the Taxe d’Habitation on their primary residence.
From October 13th, 2023: Taxe Foncière offline deadline
If you opt to pay your Taxe Foncière by post, this is the deadline for payments.
From October 19th, 2023: Taxe Foncière online deadline
If you opt to pay your Taxe Foncière online, this is the deadline for payments.
From November 15th, 2023: Taxe d’Habitation offline deadline
If you opt to pay your Taxe d’Habitation by post, this is the deadline for payments.
From November 21st, 2023: Taxe d’Habitation online deadline
If you opt to pay your Taxe d’Habitation online, this is the deadline for payments.
December 15th, 2023: Income Tax Amendments
This is the final date for any amendments to be made to your income tax return.