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.

Taxes: access your Special 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.).

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.).

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.

Taxes: access your Special 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.)

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.).

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...)