Request a payment deadline to pay your taxes

Verified 28 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Are you experiencing financial difficulties to pay your taxes? You can request additional time to pay your income tax (IR) and local taxes. We tell you what you need to know.

Income tax

You can request a deadline to pay your taxes if you are in financial difficulty (for example, to pay an income tax supplement).

Your difficulties may result from the following circumstances:

  • Unpredictable loss of income (e.g. unemployment)
  • Exceptional situation (death of spouse, disability, etc.)
  • Insufficient income in relation to the amount of the tax debt.

FYI  

In case of absolute inability to pay your tax, you can request a forgiveness of your tax debt.

You can file your application for a payment deadline for income tax using one of the following methods:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Online

You can do this from your Private space:

Taxes: access to your space Private

At the counter

Fill in the form n°4805-SD:

Demand related to difficulties in paying taxes

You have to go to the tax office.

Bring a copy of your tax notice.

You must also provide the following:

  • 3 last salary slips of the members of the tax home
  • Documents justifying the change in your personal situation
  • Documents justifying your resources and expenses.

By mail

You must fill in form 4805-SD:

Demand related to difficulties in paying taxes

Attach a copy of your tax notice.

You must also attach the following documents:

  • 3 last salary slips of the members of the tax home
  • Documents justifying the change in your personal situation
  • Documents justifying your resources and expenses.

Send your request for payment terms to your tax center.

Every situation is examined on a case by case basis.

The tax services examine your situation and take into account the usual compliance with your tax obligations (declaration, payment).

Administration must respond within 2 months (extended to 4 months in case of complex request).

If you get extra time, you receive a schedule for your payments.

If you do not receive a response within 2 months, your request will be considered rejected.

In case of rejection of the request, it is possible to contact the departmental tax conciliator by mail or e-mail.

Local Taxes

You can request a deadline to pay your local taxes if you have financial difficulties (for example to pay your property tax).

Your difficulties may result from the following circumstances:

  • Unpredictable loss of income (e.g. unemployment)
  • Exceptional situation (death of spouse, disability, etc.)
  • Insufficient income in relation to the amount of the tax debt.

FYI  

In case of absolute inability to pay your tax, you can request a forgiveness of your tax debt.

You can apply for a payment deadline for your local taxes by one of the following means:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Online

You can do this from your Private space:

Taxes: access to your space Private

At the counter

Fill in the form n°4805-SD:

Demand related to difficulties in paying taxes

You have to go to the tax office.

Bring a copy of your tax notice.

You must also provide the following:

  • 3 last salary slips of the members of the tax home
  • Documents justifying the change in your personal situation
  • Documents justifying your resources and expenses.

By mail

You must fill in the form n°4805-SD:

Demand related to difficulties in paying taxes

Attach a copy of your tax notice.

You must also attach the following documents:

  • 3 last salary slips of the members of the tax home
  • Documents justifying the change in your personal situation
  • Documents justifying your resources and expenses.

Send your request for payment terms to your tax center.

Every situation is examined on a case by case basis.

The tax services examine your situation and take into account the usual compliance with your tax obligations (declaration, payment).

Administration must respond within 2 months (extended to 4 months in case of complex request).

If you get extra time, you receive a schedule for your payments.

If you do not receive a response within 2 months, your request is considered rejected.

In case of rejection of the request, it is possible to contact the departmental tax conciliator by mail or e-mail.

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...)