Income tax - Can you pay by installments?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Since the introduction of the withholding tax, the advance payment relates only to certain income such as maintenance payments or property income. This is also the case for income received directly by self-employed workers. We'll tell you what you need to know.

Advance payments shall be made directly by the tax authorities from revenue you receive directly.

Examples include:

  • Land income
  • Maintenance payments
  • Life annuities for consideration
  • Income of the self-employed.

Deposits are taken every month.

You can also opt for a quarterly levy from your personal area of the site taxes.gouv.fr :

Taxes: access your Special Space

Please note

This option is valid for the entire year. It is renewed each year if you do not modify it.

Deposits are taken directly on your bank account from one of the following dates:

  • January 15 if you have chosen the direct debit monthly
  • February 15 if you have chosen the direct debit quarterly.

Deposits are taken from the bank account that you have communicated to the tax authority.

Please note

You have to keep doing it your tax return every year.

The calculation of deposits depends on your situation:

General case

Deposits are calculated by taxes automatically according to the last situation known by their tax services.

Farmers

You chose taxation on the three-year average

The advance payment is one twelfth of the average of the last 3 financial years.

Other

Deposits are calculated automatically by the tax authorities, according to the latest situation they are aware of.

If your situation changes, you can ask manage your direct debit on your personal area of the site taxes.gouv.fr.

Taxes: access your Special Space

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)