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Income Tax - Source Deduction (PAS)

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

What applies to you ?

Depending on your personal situation, the steps to take may vary.

Do you receive a salary, pension or replacement income?
Do you get land income?
Do you receive income from self-employment?
Do you receive support payments?
Do you receive lifetime retirement annuities for a fee?
Do you receive foreign income?

The source levy is to charge the tax at the same time you collect your income.

If you are an employee or a retiree, tax is collected by your employer or pension fund.

If you are self-employed, a farmer, or have a property income, you pay the corresponding income tax through instalments collected directly by the tax authority.

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Salaries, pensions and replacement income

The levy applies to the following revenues:

  • Salaries and wages
  • Pension
  • Unemployment benefits
  • Daily sick pay
  • Taxable portion of termination benefits

  FYI : the levy is indicated on your payroll.

The tax is levied directly on your income by the collector (your employer or pension fund, Pôle emploi, Health insurance) at a tax rate calculated by the tax authority.

If your situation changes during the year (income change or family status), you can request a change in your rate. This modulation will be possible to decrease under certain conditions.

Land income

These revenues are subject to income tax through prepayments made by the tax authority to your bank account.

Prepayments are calculated by the tax authority on the basis of the amount of income reported the previous year.

They are taken from your bank account monthly or quarterly under certain conditions.

Income of the self-employed

These revenues are subject to income tax through prepayments made by the tax authority to your bank account.

Prepayments are calculated by the tax authority on the basis of the amount of income reported the previous year.

They are taken from your bank account monthly or quarterly under certain conditions.

Maintenance

These revenues are subject to income tax through prepayments made by the tax authority to your bank account.

Prepayments are calculated by the tax authority on the basis of the amount of income reported the previous year.

They are taken from your bank account monthly or quarterly under certain conditions.

Cash annuities

The life annuities for consideration are taxable.

These revenues are subject to income tax through prepayments made by the tax authority to your bank account.

Prepayments are calculated by the tax authority on the basis of the amount of income reported the previous year.

They are taken from your bank account monthly or quarterly under certain conditions.

Foreign source income

These revenues are subject to income tax through prepayments made by the tax authority to your bank account.

Prepayments are calculated by the tax authority on the basis of the amount of income reported the previous year.

They are taken from your bank account monthly or quarterly under certain conditions.

Report any change in your situation to the tax authority within 60 days:

  • Marriage
  • Signature of Civil partnerships
  • Birth, adoption or collection of a minor child
  • Death of one of the spouses or Civil partnership partners
  • Divorce or Breaking Civil partnerships

You can report the change directly in your Personal space online.

Taxes: access your Home

Ministry of Finance

Report the change of situation allows you to change your debit rate.

The tax rate that applies to you is determined by the tax department.

You get it after you file your tax return. You can find it on your site's Personal Space imp.gov.fr.

Taxes: access your Home

Ministry of Finance

The formula for calculating the sampling rate is as follows:

Crédits : Ministry of Economy and Finance

Source Pick Calculation Detail

This rate is communicated to your employer or pension fund to set up the levy.

You have the option to use another rate depending on your situation.

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You are married or married

You make a joint return and have the same collection rate.

You can, however, opt for an individual sample rate. Each member of the couple gets a rate based on their own income.

Other

If you do not wish to pass your personalised rate on to your employer, the employer will apply a neutral, usually higher than your custom rate.

If the neutral rate is lower than your custom rate, you will be required to pay the difference between the sample taken and the one that would have been made with the custom rate every month.

You can request the change directly in your Personal space online.

Taxes: access your Home

Ministry of Finance

If you would like to get personalised information, you can contact this service:

Who shall I contact
  • Tax Information Service

    You are an individual

    By phone:

    0809 401 401

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

    Free service + call price

    You are a professional

    By phone:

    0 806 000 225

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

    Free service + call price

A tax return is required regardless of the amount of your income. The withholding tax does not change this obligation.

Since 2020, you can benefit from an automatic declaration.

You are affected if your income has not changed. You will receive a notice of your income and will not have to file a return.

However, you will have to make a statement if your situation changes. For example, if you have a child, you get married, or your income changes from the previous year.

The tax return allows you to calculate the final amount of your tax owing.

If a deviation appears with the tax at source, the taxpayer is refunded or has to pay the balance.

If an add-in is due, it is taken:

  • in September (up to €300)
  • or 4 times from September to December (more than €300).

The tax calculated following the tax return also allows you to adjust your withholding tax.