Fiscal Calendar 2022: The Next Deadlines

As a guide, here are the main deadlines for September, October and November 2022.

Main September deadlines:

• September 15: deadline for payment of real estate wealth tax if you do not use a dematerialized payment method (online payment via internet, smartphone or tablet).
  Deadline for payment of income tax and social security taxes if the amount of your tax is not automatically collected and you pay by internet, smartphone or tablet.
• September 20: deadline for payment of the real estate wealth tax: payment via internet, smartphone or tablet. The levy will be collected as of September 26, 2022. If the payment deadline is November 15, 2022, you have until midnight November 20 to pay online, the direct debit will be made as of November 25, 2022.
  Deadline for payment of income tax and social security taxes if your tax amount is not automatically collected and you do not make an online payment.
• September 26: income tax levy-social security levies. If the outstanding amount of your tax is more than €300, the amount due is collected in four installments, from September 26 to December 27, 2022. If the outstanding amount is less than or equal to €300, it is deducted in one installment on 26 September 2022.
• September 30: deadline for adherence to the levy at maturity for property taxes. The direct debit from your bank account will take place on October 27.

Main October deadlines:

• October 17: deadline for payment of property taxes if you are an individual and do not use a dematerialized payment method (online payment via internet, smartphone or tablet, payment on time or monthly).
• October 22: deadline for payment of property taxes if you are an individual and you pay your property taxes online via the internet, smartphone or tablet. The direct debit will be made to your bank account as of October 27.
• October 27: 2^e income tax levy-social levies if the outstanding amount of your tax is more than €300.
• October 30: the deadline for joining the levy at the end of the housing tax.

Main November deadlines:

• November 15: deadline for payment of the housing tax if you do not use a dematerialized means of payment (online payment on the internet, smartphone or tablet, payment on time or monthly). This is for principal residences. The deadline for payment is indicated on your tax notice.
• November 20: deadline for payment of the housing tax if you pay your housing tax online. The direct debit will be made to your bank account as of November 25.
• November 25: 3^e Withholding of income tax-social security contributions if the outstanding amount of your income tax is more than €300.
• 30 November: the deadline for the December 15 residential tax (in particular, secondary residences) to become a member of the levy at maturity. The amount will be charged to your bank account on December 27.

See the 2022 tax calendar for individuals. The tax website also offers a tax calendar for professionals.