What are the solutions in case of difficulties in paying your taxes?

When your tax balance is above €300, the tax authority sets up automatic payment averaging. The amount is deducted in 4 deadlines, September 25, October 26, November 26 and December 28, 2026 for tax notices sent in summer 2026.

Depending on your situation, this 4-time payment system may not be enough to help you cope with temporary financial difficulties. If you cannot pay your income tax or property tax, you can exceptionally request a payment period from the tax authorities.

You can make your request:

• by logging into your personal space on impots.gouv.fr, then by accessing your « secure messaging » (then click on « write », then select « Payment (Payment information, payment terms...) », then « Payment difficulty (Request a payment term...) », then select « Payment difficulty (Any tax) » and follow the instructions on the form);
• by visiting your public finance center (you can find the contact details of this center on your tax notice or on impôts.gouv.fr, in the section « contact »).

Your application must include:

• the tax administration form « payment difficulties » completed;
• your tax notice;
• a bank identity statement;
• documents justifying the difficulties and circumstances invoked (pay slips, rents, expense invoices, etc.).

Sending your request by secure messaging will allow you to speed up its processing. Requests are assessed on a case-by-case basis, with an individualized approach according to your situation.

What if you are absolutely unable to pay your taxes?

When the payment deadline does not solve your financial difficulties and you still cannot pay your tax, you can request a free rebate. This type of discount is granted only in very exceptional cases and is not intended to be renewed.

Your request may relate to all or part of the tax concerned. It is done by email from the secure messaging of your personal space on impots.gouv.fr, or by simple mail.

In your mail, you must indicate the information necessary to identify yourself and the tax concerned. It is recommended to accompany your request with tax administration form « payment difficulties » and supporting documents.

When you make a request for a free rebate, the tax authorities shall take into account in particular:

• one payment period offset the tax;
• one unpredictable loss of revenue (unemployment);
• of exceptional circumstances (death of spouse, separation, disability) or have caused abnormally high expenses (illness);
• one disproportion between the size of your tax debt and your income level (accumulation of arrears or reminders following a check).

Your actual payment capabilities are analyzed by considering among other things:

• your heritage and all the resources of the people living with you, taxable or not (social allowances, municipal aid, RSA, etc.), permanent or temporary;
• expenses essential to the daily life of your home (food, health, insurance, accommodation, transport costs between your home and your workplace, etc.);
• the adequacy of your expenses and resources, depending on the composition of your household (if your expenses exceed your financial capacity solely because of your lifestyle choice, your request for a free rebate will be rejected.)
• assessment of the extent of the tax debt : the administration ensures that the granting of a payment period cannot be sufficient to discharge the debt.

Depending on your situation, the granting of the tax rebate or moderation (partial rebate) may be subject to:

• the prior payment of taxes that remain your responsibility;
• filing a return, if you are not fully up to date with your reporting obligations;
• a waiver of any litigation concerning the taxes concerned by the request.

Requests for late payment or for a free remission are generally accepted processed within 2 months. If you have not received a reply within this period, your request must be considered rejected. This period may exceptionally be extended to 4 months due to the complexity of your situation. In this case, the administration must inform you of this additional period before the expiry of the initial period of 2 months.