Inability to pay tax: request for ex gratia remission

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

You have financial difficulties and can't pay all or part of your taxes? You can claim a reduction in the amount due (income tax or local taxes). We're talking about a request for gracious delivery. This request can be made in a number of ways.

If you have financial problems and can't pay your taxes, you can claim a rebate of the amount owing.

This discount may be partial or total.

The application may relate to the following taxes:

  • Income tax
  • Residential tax on second homes
  • Property tax
  • Penalties and interest for late payment of one of these taxes

No request for a free discount is possible for real estate wealth tax.

Warning  

Your request does not exempt you from paying. The tax services can ask you to pay the taxes due.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Online

You can make the request from your Particular space.

Taxes: access your Special Space

At the counter

You can apply at your tax office.

Bring supporting documents (salary slips, rents, etc.).

By mail

You can submit the request by simple mail indicating the reasons for your request (for example, unemployment, disability, illness) and the elements identifying you.

Add the proofs of your situation.

Form 4805-SD must be completed.

Claim related to difficulties in paying taxes

Send it all to your tax center.

After reviewing your application, the taxes inform you of their decision:

  • Rejection of your request
  • Discount granted
  • Rebate granted subject to conditions (specified in the decision)

If the administration has not replied to you within 2 months, your request shall be considered rejected.

You can to seek an amicable remedy.

You can also challenge this rejection decision before the Administrative Court.

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...)