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Unable to pay tax: request for pardon

Verified 05 juillet 2021 - Legal and Administrative Information Directorate (Prime Minister)

If you are in financial difficulty, you can claim a reduction in the amount you owe taxes (income tax or local taxes). We're talking about graceful discount. This request can be made in several ways.

If you have financial problems and cannot pay your taxes, you can request a refund of the amount you have to pay.

This discount may be partial or total.

The application may relate to the following taxes:

  • Income tax
  • Housing tax and contribution to public audiovisual
  • Property tax
  • Penalties and interest on arrears of one of these taxes


You can make the request from your home space.

Taxes: access your Home

Ministry of Finance


You can apply at your tax centre.

Bring the supporting documents for your application (salary slips, rent, etc.).

By mail

You can request by simple mail indicating the reasons for your request and the identifying elements.

Contact your centre:

You can also attach the completed form 4805-SD.

Application related to tax payment difficulties

Cerfa n° 15507 - Ministry of Finance
Other number : 4805

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

  • Rejection of your application
  • Discount granted
  • Conditional Discount (specified in Decision)

If the administration has not responded to you within 2 months, your request is considered denied.

You attempt an amicable remedy.

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