PAYING YOUR INCOME TAX BILL

You should receive your final bill for the tax year in September or October. You are required to pay your first year’s tax bill in France in one lump sum before the end of November.

In following years you can choose to pay your income tax in a lump sum, monthly, or in 3 separate instalments spread throughout the year: in February, May and September.

The first 2 instalments will be estimates of the tax you owe based on your previous year’s tax payment. The final payment makes up the difference between the estimate and the actual amount of tax owed.

For more information on the French tax system, including deadlines for tax payments, downloadable forms and an income tax calculator, see the French Government’s taxation website (in French).

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TAX CALCULATION

France now has 5 different income tax bands used to calculate income tax. They are:

(figures dated 1st January 2008)

Tax regulations specify that the total amount any taxpayer can be charged for income tax, tax on assets, and local taxes is limited to 50% of their total income.

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TAX CREDITS

French residents for tax purposes may benefit from a variety of tax credits relating to:

• Childcare,
• Children’s education,
• Hospitalisation fees for a dependant,
• Contributions to French charities or political parties
• Union fees,
• Purchase of a car that runs on an alternative fuel.

The nature and amounts of these credits should be checked every year as they are subject to change.

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