Taxes: View the December 2023 fiscal calendar

There are three dates to remember by the end of December for tax deadlines.

December 15, 2023

Local taxes

If you have opted for monthly payments for your local taxes (home tax on your secondary residence, property taxes...), you are charged on that date when the amount of your tax is higher than the estimates made on the schedule.

Monthly Withholding of Income Tax Deposit

12^e Deduction of the year for the advance payment of the withholding tax on income takes place on 15 December for those who receive non-wage income (self-employed workers, farmers, craftsmen...). The same shall apply to recipients of maintenance or life annuities.

December 15-20, 2023

Deadlines for payment of the housing tax, vacant unit tax and vacant unit tax

To pay the housing tax on your secondary residence (when you have not opted for the monthly or due levy), as well as the vacant housing tax and the vacant housing tax:

• you have until 15 December, if you do not use a dematerialized payment method;
• you have until 20 december midnight, if you use a dematerialized payment method (payment on the website www.impots.gouv.fr, or via the application impots.gouv with a smartphone or tablet). Direct debits are made from 27 December (when registering your payment order, you are informed of the date on which the direct debit will be made to your bank account).

December 27, 2023

4th income tax and social security levies

In September, if the outstanding amount of your income tax was more than €300, the amount due had to be paid in 4 installments (the first one was on September 25). The 4th^e sampling shall take place on 27 December.