Income tax - Can I pay by installments?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Since the introduction of the withholding tax, the advance payment relates only to certain income such as alimony or property income. This is also the case for income received directly by the self-employed. We tell you what you need to know.

Advance payments are made directly by the tax authorities from income you receive directly.

These include, for example, the following income:

  • Land income
  • Maintenance payments
  • Life annuities for consideration
  • Incomes of self-employed workers.

Prepayments are taken every month.

You can also opt for a quarterly levy from your personal area of the site taxes.gouv.fr :

Taxes: access to your space Private

Please note

This option is valid for the whole year. It is renewed every year in the absence of any change on your part.

Prepayments are taken directly on your bank account from one of the following dates:

  • January 15 if you have chosen the direct debit monthly
  • February 15 if you have chosen the direct debit quarterly.

The installments are taken from the bank account that you have communicated to the tax authorities.

Please note

You have to keep doing it your tax return every year.

The calculation of advance payments depends on your situation:

General case

The installments are calculated by the taxes automatically according to the latest situation known by their tax services.

Farmers

You have chosen taxation on the three-year average

The deposit corresponds to one twelfth of the average of the last 3 fiscal years.

Other

The installments are calculated automatically by the tax authorities, depending on the latest situation they are aware of.

If your situation changes, you can ask manage your direct debit on your personal area of the site taxes.gouv.fr.

Taxes: access to your space Private

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By phone:

    0809,401,401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...)