Background
When the tax balance exceeds €300, the tax administration sets up an automatic spread in 4 levies, on 25 September, 26 October, 26 November and 28 December 2026 for the tax notices sent in the summer of 2026. This may be insufficient in the face of temporary financial difficulties. An exceptional payment period may then be claimed for income tax or property tax.
Why it's important
Many residents, especially those newly arrived in France, do not know that it is possible to negotiate with the tax administration before any payment incident. Applications are evaluated on a case-by-case basis, with an individualized approach. Knowing the procedure and the documents to be provided makes it possible to act in time and avoid litigation.
What Changes
The automatic spreading in 4 times applies to balances greater than 300 € for the 2026 summer tax notices; the payment and grace period procedures remain available on request.
Useful details
- Basically automatic: balances above €300 are collected in 4 maturities, on 25 September, 26 October, 26 November and 28 December 2026 for notices sent in the summer of 2026.
- The request for payment period is made via the personal area on impots.gouv.fr (section "Payment", then "Difficulty of payment") or from the public finance centre whose contact details appear on the tax notice.
- Documents to be provided: completed payment difficulties form, tax notice, bank identification statement and documents justifying difficulties (salary slips, rents, expense invoices).
- Gracious remission is granted only in very exceptional cases and is not intended to be renewed; it may cover all or part of the tax and takes into account unpredictable loss of income, death of the spouse, separation, disability, illness or disproportion between debt and income.
- The administration analyses the wealth and resources of people living with you (social allowances, municipal aids, RSA...), the essential expenses of the home and the match between expenditure and resources; an excessive choice of lifestyle leads to rejection.
- Requests are usually processed within a period of 2 months; without reply, the application is considered rejected. This period may be extended to 4 months if the administration informs you before the expiry of the initial period.
Terms to know
- solde d'impôt
- remaining amount to be paid after the levies already made
- délai de paiement
- authorization to pay its tax later or spread
- remise gracieuse
- total or partial cancellation of the tax, granted only in very exceptional cases
- taxe foncière
- tax payable by owners of real estate
- messagerie sécurisée
- confidential exchange space with administration on your impots.gouv.fr account
- centre des finances publiques
- Local tax administration window
