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Final deadline for French tax declarations on Thursday

Most people in France should have already filed their annual tax declaration, but Thursday marks the final deadline for the remaining groups.

Published: 23 May 2024 10:01 CEST
Updated: 6 June 2024 08:15 CEST

Final deadline for French tax declarations on Thursday

This photograph taken on April 17, 2024 in Quimper, western France, shows a close-up of a French income tax notice. (Photo by Fred TANNEAU / AFP)

Spring is the big tax season in France – it’s when the annual déclaration des revenus (income tax declaration) is done.

The deadlines to have completed your declaration is done on a rolling basis depending on where you live.

Most people in France should have already completed their annual declaration, but for those living in the French départements of 55 to 96, as well as those living in French overseas départements, the final deadline is 11.59pm on Thursday, June 6th.

As for people in other parts of France – May 23rd was the deadline to have filed if you live in départements 1-19, or live outside of France, while May 20th was the deadline for people who file on paper.

The second deadline was on May 30th for people living in départements 20 to 54.

READ MORE: Calendar: The 2024 French tax deadlines you need to remember

This form must be completed by everyone who lives in France – even if they have no income here or have already had their income taxed at source – as well as by people who have income in France (eg second-home owners who rent out their property).

You can find full details on who needs to do the declaration HERE.

READ MORE: The bumper French tax guide for 2024

The annual income tax declaration is not the same as the property tax declaration – which you may need to complete if you own property in France. Full details HERE.

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Who is exempt from France's 2024 property tax declaration?

The deadline to have completed the déclaration d’occupation, also known as the déclaration de biens immobiliers, this year is June 30th.

If you’re declaring online, you have until 11.59pm to have completed the form, if you’re declaring on paper you need to ensure that your form reaches the tax office by June 30th (which is a Sunday, so you will need to factor that in if you are returning it by mail).

After a raft of technical problems last year, French tax authorities have promised ‘improvement’ to this year’s declaration, and have also made the form available in a paper version for those who either don’t have internet access or who aren’t confident with online processes.

Who has to do it?

The declaration must be completed by anyone who owns residential property in France – whether or not they are French residents. This therefore includes foreign second-home owners.

The declaration must be done regardless of what you use the property for – whether it is your main home, a second home or is rented out on a long or short term basis.

However, unlike the income tax declaration (déclaration des revenus) this is not an annual task – if you filled out the declaration last year and nothing has changed, there is no need to do it again.

READ ALSO Vocab guide for the French property tax declaration

What about if I have bought or sold a property in the last year?

The property tax declaration concerns your situation on January 1st 2024 – if you have bought a property in France since that date there is no need to do the declaration this year, although you will have to do it next year.

Property taxes are also charged based on the situation on January 1st, so if you have sold your property since January 1st you will receive one last property tax bill (which usually arrive in the autumn).

If the use of your property has changed in the last year – ie your second home is now your full-time residence or vice versa – you will need to fill out the declaration again detailing the current situation.

READ ALSO How to fill out the 2024 property tax declaration

Vacant property/ renovation projects

If your property is vacant you won’t pay taxe d’habitation, but you may be liable for one of the two ’empty homes tax’ charges – taxe sur les logements vacants (TLV) and taxe d’habitation sur les logements vacants (THLV) – depending on your local authority rules.

Be aware that ‘vacant’ has a specific meaning in tax terms – it is a property that is both unoccupied and unfurnished. A second-home is not unoccupied, even if you haven’t visited it for months or even years.

If you have bought a property as a renovation project, you have the option to declare it inhabitable (uninhabitable) which can see your two property taxes reduced or excused altogether for a period of up to two years. This would normally apply in cases of very derelict properties, for example where there is no water or electricity, no functioning bathroom or a roof with holes in it.

The easiest way to do this is to visit your local tax office to find out what rules are in place in your area.

Why do I have to do this?

The property tax declaration gives tax authorities the information that they need to set your property tax bills.

Property taxes in France come in two types; taxe foncière which is paid by all property owners – bills for this usually arrive in September – and taxe d’habitation, bills for which usually arrive in October or November.

Recent changes to the tax system mean that only second-home owners now pay the taxe d’habitiation – which is why the tax office needs to know what you use the property for.

READ ALSO How much should I expect to pay in French property taxes?

What if I miss the deadline?

There is a flat fine of €150 for missing the deadline. However, if you don’t provide information to the tax office they will likely send you a bill anyway, based on an estimate.

These estimates can be much higher than your real bill, and challenging them will require some complicated conversations with the tax office.

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