When should you pay your taxes?
Verified 17 April 2024 - 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 2023 income to tax services in spring 2024.
From 1er september 2024, you will be taken according to rate calculated on your 2023 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 the year 2024 are:
Maturity | Payment or transaction to be made |
|---|---|
January 15, 2024 | 1er monthly levy |
February 15, 2024 | 2e monthly levy |
March 15, 2024 | 3e monthly levy |
April 15, 2024 | 4e monthly levy |
May 15, 2024 | 5e monthly levy |
June 17, 2024 | 6e monthly levy |
July 15, 2024 | 7e monthly levy |
August 16, 2024 | 8e monthly levy |
September 16, 2024 | 9e monthly levy |
October 15, 2024 | 10e monthly levy |
November 15, 2024 | 11e monthly levy |
December 16, 2024 | 12e monthly levy |
Quarterly direct debits
The maturities for the year 2024 are:
Maturity | Payment or transaction to be made |
|---|---|
February 15, 2024 | 1er quarterly levy |
May 15, 2024 | 2e quarterly levy |
August 16, 2024 | 3e quarterly levy |
November 15, 2024 | 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 16, 2024 | Taxpayers who do not use a dematerialized means of payment |
September 21, 2024 | 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 2024 return determines the amount of tax owing for your 2023 income.
If the outstanding amount is less than or equal to €300, it shall be drawn down in a single installment on September 26, 2024.
If the outstanding amount is greater than €300, it is paid in 4 installments.
For 2024, these deadlines are:
Maturity | Payment or transaction to be made |
|---|---|
September 26, 2024 | 1er quarterly levy |
October 25, 2024 | 2e quarterly levy |
November 25, 2024 | 3e quarterly levy |
December 27, 2024 | 4e quarterly levy |
Property tax and residential tax on second homes
You're monthly
If you are monthly, the maturities for the year 2024 are:
Maturity | Payment or transaction to be made |
|---|---|
January 15, 2024 | 1er monthly levy |
February 15, 2024 | 2e monthly levy |
March 15, 2024 | 3e monthly levy |
April 15, 2024 | 4e monthly levy |
May 15, 2024 | 5e monthly levy |
June 17, 2024 | 6e monthly levy |
July 15, 2024 | 7e monthly levy |
August 16, 2024 | 8e monthly levy |
September 16, 2024 | 9e monthly levy |
October 15, 2024 | 10e monthly levy |
November 15, 2024 | Levy if your tax increased in 2024 |
December 16, 2024 | Levy if your tax increased in 2024 |
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, 2024 | Taxpayers who do not use a dematerialized means of payment |
October 20, 2024 | 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 16, 2024 | Taxpayers who do not use a dematerialized means of payment |
December 21, 2024 | 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 16, 2024 | Taxpayers who do not use a dematerialized means of payment |
December 21, 2024 | 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 the year 2024 are:
Maturity | Taxpayers concerned |
|---|---|
September 16, 2024 | Taxpayers who do not use a dematerialized means of payment |
September 21, 2024 | Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) |
November 15, 2024 | Taxpayers who do not use a dematerialized payment method and who received their notification in October |
November 20, 2024 | 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...)