Having trouble paying your taxes? Solutions exist

The payment period

Upon receipt of your tax notice, if you encounter difficulties, you can request an exceptional payment delay directly in your Personal area on impots.gouv.fr.

Then you just open your secure email and select

Write to the administration / I have a problem paying my tax / I have trouble paying

and then let yourself be guided.

You can also visit your public finance center, whose contact information appears on your tax notice.

Your application will be assessed according to your individual situation (unemployment, death of spouse, separation, disability, illness, accumulation of arrears or recalls following control...).

If the administration has not replied within two months, the request shall be considered rejected. This period is extended to 4 months if the complexity of your request justifies it, you will then be informed of this additional period before the expiry of the 2-month period.

The administration may decide:

• give you a deadline. This decision will be accompanied by a timetable;
• to reject your application.

Spreading payments

You can apply all year long and even before receiving your tax notice.

Just ask for it on the specific form.

You can benefit from this device under two conditions:

• your tax home is experiencing a drop in income of at least 30%whatever the cause (retirement, sickness, loss of employment, resignation, divorce, parental leave, etc.);
• you receive income that falls into the category of wages, salaries, allowances, pensions and life annuities (excludes declines in industrial and commercial, non-commercial, agricultural profits as well as declines in income from land and movable capital).

To make sure your revenue decline is at least 30%However, it is necessary to take into account the income of the month in which it took place and the average of the income of the preceding three months. To calculate this average, it is necessary to include all annual salaries, allowances, allowances, pensions and bonuses received during these three months.

An extension until March 31 of the year following the year of collection of the tax will be granted if the conditions are met.

The increase in 10% for default or late payment is delivered without the need for an express request from you, subject to the respect of the schedule.

The graceful discount

The ex gratia remission of tax consists of a transaction, remission or moderation of a tax granted by the tax administration. It may relate to all or only part of a tax.

In the vast majority of cases, the request must be addressed to the tax department on which your place of taxation depends, usually it is the Public Finance Center.

Only direct taxes may be subject to remission (income tax, housing tax, contribution to public broadcasting and property tax). Registration duties (e.g. inheritance tax) and property wealth tax (IFI) are excluded from the scheme.

Your application will be assessed according to your individual situation (unemployment, death of spouse, separation, disability, illness, accumulation of arrears or recalls following control...).

The administration may decide to:

• reject the application;
• grant a rebate or outright moderation;
• grant conditional discount or moderation as appropriate.