Request a payment period to pay your taxes
Verified 18 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Are you having financial difficulties paying your taxes? You can request additional time to pay your income tax (IR) and local taxes.
Income tax
You can ask for a delay to pay your taxes if you have financial difficulties (for example, to pay extra taxes).
Each situation is examined on a case-by-case basis.
Some of the reasons for your difficulties include:
- Unpredictable loss of income (e.g. unemployment)
- Exceptional situation (death of spouse, disability, etc.)
- Incomes that fall short of the amount of the tax debt.
FYI
If it is absolutely impossible to pay your tax, you can ask for a ex gratia forgiveness of your tax debt.
You can submit your application using one of the following methods:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Online
You can do it from your Particular space.
At the counter
You can go to your tax office.
Fill out form n°4805-SD:
Claim related to difficulties in paying taxes
Bring the documents following:
- Copy of your tax notice
- Rib
- Supporting documents (copies of your salary slips, rents, etc.).
Who shall I contact
By mail
You must complete Form No. 4805-SD:
Claim related to difficulties in paying taxes
Send it to your tax office.
Attach the documents following:
- Copy of your tax notice
- Rib
- Supporting documents (copies of your salary slips, rents, etc.).
Who shall I contact
The tax services examine your situation and take into account the usual compliance with your tax obligations (declaration, payment).
Administration must respond within 2 months (increased to 4 months in case of complex application).
If you get extra time, you receive a schedule for your payments.
If you do not receive a response within the 2-month period, your request is considered rejected.
Local taxes
You can request a delay to pay your taxes if you have financial difficulties (for example, to pay your property tax).
Each situation is examined on a case-by-case basis.
Some of the reasons for your difficulties include:
- Unpredictable loss of income (e.g. unemployment)
- Exceptional situation (death of spouse, disability, etc.)
- Incomes that fall short of the amount of the tax debt.
FYI
If it is absolutely impossible to pay your tax, you can ask for a ex gratia forgiveness of your tax debt.
You can file your application in one of the following ways:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Online
You can do it from your Particular space.
At the counter
You can go to your tax office.
Fill out form n°4805-SD:
Claim related to difficulties in paying taxes
Bring the documents following:
- Copy of your tax notice
- Rib
- Proof of your claim (copies of your salary slips, rents, etc.)
Who shall I contact
By mail
You must complete Form No. 4805-SD:
Claim related to difficulties in paying taxes
Send it to your tax office.
Attach the documents following:
- Copy of your tax notice
- Rib
- Supporting documents (copies of your salary slips, rents, etc.).
Who shall I contact
The tax services examine your situation and take into account the usual compliance with your tax obligations (declaration, payment).
Administration must respond within 2 months (increased to 4 months in case of complex application).
If you get extra time, you receive a schedule for your payments.
If you do not receive a response within the 2-month period, your request is considered rejected.
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...)
Time limits for payment of income tax
Online service
Online service
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Ministry of Finance
Ministry of Finance