France Tax Calendar 2023: All the Key Dates for Your Diary
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. To help you plan and prepare, our 2023 France tax calendar has all the key dates for your diary.
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.
Read our guides:
Understanding French Tax- Are you tax resident in France?
Understanding French Income Tax- What You Need to Know
What You Need to Know About French Social Charges
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, so be sure you note the relevant date according to your postcode.
After logging into your account, you will be able to access previous tax declarations, see any outstanding declarations or payments due, make changes to your personal situation (for example, if you get married or have a baby), view your ‘Prélèvement à la source’ payments (if employed in France), and download your annual Avis d’imposition (tax notice).
Online and paper declarations
Although it is possible to request that a paper declaration be sent out to you, this is no longer the norm, so be sure to double-check your settings. After logging into your tax portal, click on ‘mon profil’, and check your ‘options de dématérialisation’ – if you opt for ‘zéro papier’ this means that your returns will only be available online.
You can also set up email or text message alerts (select text or email under ‘mes préférences de communication’) to remind you of any impending tax declaration or payment dates, but please remember that it is your responsibility to ensure that all your taxes are declared and paid for on time. Steep penalties may be applied in the case of missed deadlines or failure to pay taxes. To ensure you don’t forget, print out our 2022 calendar below, or enter all the dates into your own diary or calendar.
Read our guide to filling in your first French tax return for how to set up your account and apply for your numéro fiscal (tax number).
French Tax Calendar 2023
All the key dates for your 2023 tax declarations and payments in France. (Disclaimer: the below dates should serve as a guide only – be sure to follow the instructions and deadlines listed on your tax bills).
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 here and you will have 4 to 6 weeks in which to do so.
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. Your tax bill or Avis d’Imposition (tax notice) will be posted to you within a few months.
May 25th, 2023: Income Tax Online Deadline 1
This is the deadline for overseas residents or French residents who live in départements 1-19 for submitting your tax declaration online. Your tax bill or Avis d’Imposition (tax notice) will be available online within a few months.
June 1st, 2023: Income Tax Online Deadline 2
This is the deadline for French residents who live in départements 20-54 for submitting their tax declaration online. Your tax bill or Avis d’Imposition (tax notice) will be available online within a few months.
June 8th, 2023: Income Tax Online Deadline 3
This is the deadline for French residents who live in départements 50-101 and French overseas territories for submitting their tax declaration online. Your tax bill or Avis d’Imposition (tax notice) will be available online within a few months.
June 30th, 2023: Declaration d’Occupation + 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.
This is also the deadline for the new Declaration d’occupation form that all property owners in France must fill in in 2023.
mid-August , 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.
Read our guide to French Property Taxes: Taxe d’Habitation and Taxe Foncière
August, 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, 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.
mid- October, 2023: Taxe Foncière offline deadline
If you opt to pay your Taxe Foncière by post, this is the deadline for payments.
mid- October , 2023: Taxe Foncière online deadline
If you opt to pay your Taxe Foncière online, this is the deadline for payments.
mid- November, 2023: Taxe d’Habitation offline deadline
If you opt to pay your Taxe d’Habitation by post, this is the deadline for payments.
mid November , 2023: Taxe d’Habitation online deadline
If you opt to pay your Taxe d’Habitation online, this is the deadline for payments.
mid-December, 2023: Income Tax Amendments
This is the final date for any amendments to be made to your income tax return.
mid-December, 2023: TLV or THLV Tax
If you own a vacant property subject to TLV or THLV taxes, this is the date for payments by post. Read our article on What Are France’s Zones Tendues?: Rental Caps and Extra Taxes on Second Homes
December, 2023: TLV or THLV Tax
If you own a vacant property subject to TLV or THLV taxes, this is the date for payments online.
Paying Your Taxes in France
Whether you are moving to France, own French property, or have business interests, assets, or investments in France—FrenchEntrée is here to help with all your tax questions. Our Essential Reading articles are designed to give you an overview of the basics, from income tax and social charges to wealth tax and property taxes. However, tax laws and rates are always subject to change, and international tax liabilities can be especially complicated, so if in doubt, we always advise discussing your personal situation with one of our recommended financial or tax advisors.
Disclaimer: This guide is provided for general information purposes only and is not intended to be a substitute for professional advice regarding any aspect of your tax planning or tax liabilities in France. FrenchEntrée cannot be held responsible for the consequences of decisions or actions you may choose to take in connection with French tax declarations or tax liabilities.
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