When should you pay your taxes?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
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Income tax
Withholding tax
Income tax is levied directly at source.
You report your 2024 income to tax services in spring 2025.
From 1er september 2025, you will be taken according to rate calculated on your 2024 revenues.
Monthly or quarterly direct debits
For some income (support payments, self-employed income, property income, etc.), you must pay your tax by debiting your bank account.
You can choose a monthly or quarterly direct debit.
Monthly Direct Debits
The maturities for 2025 are:
Maturity | Payment or transaction to be made |
|---|---|
January 15, 2025 | 1er monthly levy |
February 17, 2025 | 2e monthly levy |
March 17, 2025 | 3e monthly levy |
April 15, 2025 | 4e monthly levy |
May 15, 2025 | 5e monthly levy |
June 16, 2025 | 6e monthly levy |
July 15, 2025 | 7e monthly levy |
August 18, 2025 | 8e monthly levy |
September 15, 2025 | 9e monthly levy |
October 15, 2025 | 10e monthly levy |
November 17, 2025 | 11e monthly levy |
December 15, 2025 | 12e monthly levy |
Quarterly direct debits
The maturities for 2025 are:
Maturity | Payment or transaction to be made |
|---|---|
February 17, 2025 | 1er quarterly levy |
May 15, 2025 | 2e quarterly levy |
August 18, 2025 | 3e quarterly levy |
November 17, 2025 | 4e quarterly levy |
In the absence of samples
If your income tax is not automatically collected and you do not make a payment online, you must meet the following payment deadlines:
Maturity | Taxpayers concerned |
|---|---|
September 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
September 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
Additional tax payable
Tax services determine the amount of your income tax based on your annual return.
For example, the 2025 return determines the amount of tax owing for your 2024 income.
If the outstanding amount is less than or equal to €300, it shall be drawn down in one installment by September 25, 2025.
If the outstanding amount is greater than €300, it is paid in 4 installments.
For 2025, these deadlines are:
Maturity | Payment or transaction to be made |
|---|---|
September 25, 2025 | 1er levy |
October 27, 2025 | 2e levy |
November 27, 2025 | 3e levy |
December 29, 2025 | 4e levy |
Property tax and residential tax on second homes
You're monthly
If you are monthly, the maturities for 2025 are:
Maturity | Payment or transaction to be made |
|---|---|
January 15, 2025 | 1er monthly levy |
February 17, 2025 | 2e monthly levy |
March 17, 2025 | 3e monthly levy |
April 15, 2025 | 4e monthly levy |
May 15, 2025 | 5e monthly levy |
June 16, 2025 | 6e monthly levy |
July 15, 2025 | 7e monthly levy |
August 18, 2025 | 8e monthly levy |
September 15, 2025 | 9e monthly levy |
October 15, 2025 | 10e monthly levy |
November 17, 2025 | Levy if your tax increases in 2025 |
December 15, 2025 | Levy if your tax increases in 2025 |
You're not monthly
If you are not monthly, you must respect the payment deadlines.
For the property tax, the deadlines are:
Maturity | Taxpayers concerned |
|---|---|
October 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
October 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
For the residential tax on second homes, the deadlines are:
Maturity | Taxpayers concerned |
|---|---|
December 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
December 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
Vacant housing tax and vacant housing tax
You must respect the payment deadlines.
Maturity | Taxpayers concerned |
|---|---|
December 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
December 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
IFI (Real estate wealth tax)
The payment deadlines for 2025 are:
Maturity | Taxpayers concerned |
|---|---|
September 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
September 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
November 17, 2025 | Taxpayers who do not use a dematerialized payment method and who received their notification in October |
November 22, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) and who received their notification during October |
Vous avez choisi
Choisissez votre cas
Income tax
Withholding tax
Income tax is levied directly at source.
You report your 2024 income to tax services in spring 2025.
From 1er september 2025, you will be taken according to rate calculated on your 2024 revenues.
Monthly or quarterly direct debits
For some income (support payments, self-employed income, property income, etc.), you must pay your tax by debiting your bank account.
You can choose a monthly or quarterly direct debit.
Monthly Direct Debits
The maturities for 2025 are:
Maturity | Payment or transaction to be made |
|---|---|
January 15, 2025 | 1er monthly levy |
February 17, 2025 | 2e monthly levy |
March 17, 2025 | 3e monthly levy |
April 15, 2025 | 4e monthly levy |
May 15, 2025 | 5e monthly levy |
June 16, 2025 | 6e monthly levy |
July 15, 2025 | 7e monthly levy |
August 18, 2025 | 8e monthly levy |
September 15, 2025 | 9e monthly levy |
October 15, 2025 | 10e monthly levy |
November 17, 2025 | 11e monthly levy |
December 15, 2025 | 12e monthly levy |
Quarterly direct debits
The maturities for 2025 are:
Maturity | Payment or transaction to be made |
|---|---|
February 17, 2025 | 1er quarterly levy |
May 15, 2025 | 2e quarterly levy |
August 18, 2025 | 3e quarterly levy |
November 17, 2025 | 4e quarterly levy |
In the absence of samples
If your income tax is not automatically collected and you do not make a payment online, you must meet the following payment deadlines:
Maturity | Taxpayers concerned |
|---|---|
September 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
September 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
Additional tax payable
Tax services determine the amount of your income tax based on your annual return.
For example, the 2025 return determines the amount of tax owing for your 2024 income.
If the outstanding amount is less than or equal to €300, it shall be drawn down in one installment by September 25, 2025.
If the outstanding amount is greater than €300, it is paid in 4 installments.
For 2025, these deadlines are:
Maturity | Payment or transaction to be made |
|---|---|
September 25, 2025 | 1er levy |
October 27, 2025 | 2e levy |
November 27, 2025 | 3e levy |
December 29, 2025 | 4e levy |
Property tax and residential tax on second homes
You're monthly
If you are monthly, the maturities for 2025 are:
Maturity | Payment or transaction to be made |
|---|---|
January 15, 2025 | 1er monthly levy |
February 17, 2025 | 2e monthly levy |
March 17, 2025 | 3e monthly levy |
April 15, 2025 | 4e monthly levy |
May 15, 2025 | 5e monthly levy |
June 16, 2025 | 6e monthly levy |
July 15, 2025 | 7e monthly levy |
August 18, 2025 | 8e monthly levy |
September 15, 2025 | 9e monthly levy |
October 15, 2025 | 10e monthly levy |
November 17, 2025 | Levy if your tax increases in 2025 |
December 15, 2025 | Levy if your tax increases in 2025 |
You're not monthly
If you are not monthly, you must respect the payment deadlines.
For the property tax, the deadlines are:
Maturity | Taxpayers concerned |
|---|---|
October 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
October 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
For the residential tax on second homes, the deadlines are:
Maturity | Taxpayers concerned |
|---|---|
December 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
December 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
Vacant housing tax and vacant housing tax
You must respect the payment deadlines.
Maturity | Taxpayers concerned |
|---|---|
December 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
December 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
IFI (Real estate wealth tax)
The payment deadlines for 2025 are:
Maturity | Taxpayers concerned |
|---|---|
September 15, 2025 | Taxpayers who do not use a dematerialized means of payment |
September 20, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
November 17, 2025 | Taxpayers who do not use a dematerialized payment method and who received their notification in October |
November 22, 2025 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) and who received their notification during October |
For more information on your deadlines and picking list details, see the tax administration calendar.
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...)
Service-Public.fr
Ministry of Finance