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TAXES

The French tax calendar for 2021 – which taxes are due when?

The French government has released the tax deadlines for 2021. These are the dates to keep in mind.

Published: 13 April 2021 14:59 CEST
Updated: 20 October 2021 09:24 CEST
The French tax calendar for 2021 - which taxes are due when?
Most tax payers in France will fill out their forms online this year, but those living in remote areas with poor internet access may still do it on paper. Photo: LOIC VENANCE / AFP

Last year, the government decided to push back the tax deadline dates because of the strict Covid-19 lockdown, but this year the normal timeframe remains in place.

People who live in France or own property here generally have to pay at least some tax as – in return for its robust welfare state –  France is the most highly taxed country in Europe. 

The big one is the annual déclaration des revenues, which this year opened on Thursday, April 8th.

Almost everyone who lives in France has to fill in the annual declaration and non-residents may have to if they have an income in France. Second-home owners usually won’t have to do the annual declaration but they are liable for property taxes.

Find out HERE who has to make the declaration, how to do it and some handy vocab to use.

EXPLAINED: Who has to make a tax declaration in France in 2021?

These are the key dates to keep in mind.

May 20th – closing date for the annual tax declarations done on paper. The French government asks everyone who can to declare their taxes online. However first time tax payers and people living in areas with poor internet access may use the paper version of the tax forms.

READ ALSO: How to file your 2021 French tax declaration

May 26th – closing date for online tax declarations for inhabitants of départements 1 to 19, as well as people who live outside France

June 1st – closing date for online tax declarations for inhabitants of départements 20 to 54

June 8th – closing date for online tax declarations for inhabitants of départements 55 to 976

Over the summer you will then receive by mail or email (depending on how you filed the return) a bill telling you how much tax you owe. This bill could be €0 or the government could even give you money.

READ ALSO What the French government doesn’t tell you about filing taxes

As well as the annual declaration, people who own property in France also pay property taxes, and unfortunately these are still due even for people who have been unable to visit their French properties due to Covid-related travel restrictions.

October 15th – deadline to pay taxe foncière by mail

October 20th – deadline to pay taxe foncière online

October 31st – deadline to register to pay taxe d’habitation and redevance audiovisuelle (the French TV licence) by monthly instalments

November 15th – deadline to pay taxe d’habitation by mail

November 20th – deadline to pay taxe d’habitation online

Mid December – the deadline to correct errors in your online tax declaration. If you have forgotten to add something or made a mistake in your calculations in your declaration you can go online and correct it without attracting a penalty.

So what are all these taxes?

Taxe d’habitation – the housing tax paid by those living in a property, not the owner, is in the process of being phased out and most people won’t have to pay it this year. However second home owners are excluded from the phasing out and still have to pay it, bar a few exceptions.

READ ALSO: Can second-home owners in France claim tax rebates for 2020?

Taxe foncière – this is the tax for property owners, second home owners pay both this and the taxe d’habitation. The tax on property owners has risen in many areas over the past couple of years.

READ ALSO What is taxe foncière and do I have to pay it?

Redevance audiovisuelle – this is the French equivalent of a TV licence and is paid by almost everyone. You pay it if you have a TV in your property, even if you don’t watch French TV.

Avis d’impôt/déclaration des revenues – this is your yearly tax return and is the cause of quite a lot of confusion among foreign residents but in fact the rule is simple – if your main residence is in France you must fill in a tax return.

Many people assume that if their income all comes from another country then they don’t need to file a tax return but this is not the case. France has double taxation agreements with most countries, so if you have already paid tax on – for example – income from a rental property in the UK you will not be liable for more tax in France on the same income, but you must still tell the French taxman about it.

READ ALSO What exactly do I need to tell the French taxman about?

All income must be declared, as well as all bank accounts in other countries even if they are dormant.

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TAXES

Explained: France’s exit tax

Planning on leaving France? You may, depending on your circumstances, be charged the 'exit tax'.

Published: 11 April 2024 11:28 CEST
Explained: France's exit tax

Like some other European countries, France does have an exit tax for those (French or foreign) who are leaving the country. It’s known by the English name l’Exit tax.

However, it won’t affect most people.

Only those who have been tax resident for a minimum six years of the 10 years immediately before they permanently move out of the country are liable to pay an exit tax – if, that is, they own property, titles or rights worth a minimum of €800,000, or that represent 50 percent of a company’s social profits.

If that affects you, the best advice is to seek expert individual financial advice before moving out of France for good. The relevant page on the French government’s impot.gouv.fr website says it is possible to defer payments, and some relief is available.

Because of the relatively high figures involved, this tax is irrelevant for most people. That said, however, you will still have to inform tax authorities that you are moving out of the country because you may still have income, property and capital gains taxes to pay.

Income tax

You must inform the tax office that you are moving and give them your new address so that your tax declarations can be transferred to your new address.

You are liable for tax on everything you earned in France prior to your departure as well as on any French earnings that are taxable in France under international tax treaties that you earned after your departure.

The year of your departure, you declare your previous year’s earnings as normal – declarations in spring 2024 are for earnings in 2023.

A year later, you will have to declare any earnings taxable in France from January 1st up to the date of your departure, and any French-sourced income taxable source until December 31st of the year of your departure.

If you continue to have any French-sourced income – such as from renting out a French property – you will have to declare that income annually, using the non-residents declaration form.

Property taxes

You will have property taxes to pay if you own a French property on January 1st of any given year – whether it is occupied or not. 

Property tax bills come out in the autumn, but they refer to the situation on January 1st of that year, so even if you sell your property you will usually have the pay a final property tax bill the following year.

Moreover, if you receive income from property in France or have rights related to that property (such as shared ownership or stock in property companies), as well as any additional revenue connected to the property, during the year you leave France, you will be required to pay taxes on these earnings.

If any property assets in France exceed €1.3 million on January 1st of a given year, you may also have to pay the wealth tax (IFI).

READ ALSO What is France’s wealth tax and who pays it?

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Capital gains tax 

If you sell your French property or share of a French property, you may be liable for capital gains tax at a rate of 19 percent. It will also be subject to social security contributions at the overall rate of 17.2 percent.

Capital gains tax varies depending on how long you have owned the property and whether it was a second home or your main residence.

READ ALSO How much capital gains tax will I have to pay if I sell my French property?

The good news is, if you move to another EU country, or any country that has a specific tax agreement with France, you may be exempt from capital gains tax for non-resident sellers on the sale of a property that was your principal residence in France.

If you move elsewhere, you may be able to claim exemption on capital gains tax up to €150,000. As always, you should seek expert financial advice.

Tell Social Security

Inform social security that you are leaving France permanently – and return your carte vitale if you have one. If you do not, you may be liable for any benefits you receive to which you are no longer entitled.

More mundane tasks involve informing utility and water companies, your internet provider, if you have one, the phone company, your insurance companies, banks – and La Poste, who will be able to forward your mail for up to 12 months, for a fee…

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