When do you have to pay your taxes?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
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Income tax
Withholding at source
Income tax is levied directly at source.
You declare your 2025 income to the tax authorities spring 2026.
From 1er September 2026, you will be levied according to rate calculated on your 2025 income.
Monthly or quarterly direct debits
For certain incomes (alimony, income of self-employed, property income, etc.), you must pay your tax by debiting from your bank account.
You can opt for a monthly or quarterly direct debit.
Monthly direct debits
The deadlines for the year 2026 are as follows:
Deadline | Payment or operation to be carried out |
|---|---|
January 15, 2026 | 1er monthly levy |
February 16, 2026 | 2e monthly levy |
March 16, 2026 | 3e monthly levy |
April 15, 2026 | 4e monthly levy |
May 15, 2026 | 5e monthly levy |
June 15, 2026 | 6e monthly levy |
July 15, 2026 | 7e monthly levy |
August 17, 2026 | 8e monthly levy |
September 15, 2026 | 9e monthly levy |
October 15, 2026 | 10e monthly levy |
November 16, 2026 | 11e monthly levy |
December 15, 2026 | 12e monthly levy |
Quarterly direct debits
The deadlines for the year 2026 are as follows:
Deadline | Payment or operation to be carried out |
|---|---|
February 16, 2026 | 1er quarterly levy |
May 15, 2026 | 2e quarterly levy |
August 17, 2026 | 3e quarterly levy |
November 16, 2026 | 4e quarterly levy |
In the absence of direct debits
If your income tax is not automatically collected and you do not make a payment online, you must meet the following payment deadlines:
Deadline | Taxpayers concerned |
|---|---|
September 15, 2026 | Taxpayers who do not use a paperless means of payment |
September 20, 2026 | Taxpayers who use a dematerialized means of payment (online payment by internet, smartphone or tablet, direct debit at maturity or monthly) |
Additional tax payable
Tax services determine the amount of your income tax from your annual return.
For example, the return made in 2026 can determine the amount of tax due on your income for the year 2025.
If the amount outstanding is less than or equal to €300, it shall be debited in a single installment on September 25, 2026.
If the amount remaining to be paid is greater than €300, it is taken in 4 installments.
For 2026, these deadlines are as follows:
Deadline | Payment or operation to be carried out |
|---|---|
September 25, 2026 | 1er direct debit |
October 26, 2026 | 2e direct debit |
November 25, 2026 | 3e direct debit |
December 28, 2026 | 4e direct debit |
Property tax and housing tax on second homes
You are monthly
If you are monthly, the deadlines for the year 2026 are as follows:
Deadline | Payment or operation to be carried out |
|---|---|
January 15, 2026 | 1er monthly levy |
February 16, 2026 | 2e monthly levy |
March 16, 2026 | 3e monthly levy |
April 15, 2026 | 4e monthly levy |
May 15, 2026 | 5e monthly levy |
June 15, 2026 | 6e monthly levy |
July 15, 2026 | 7e monthly levy |
August 17, 2026 | 8e monthly levy |
September 15, 2026 | 9e monthly levy |
October 15, 2026 | 10e monthly levy |
November 16, 2026 | Levy if your tax increases in 2026 |
December 15, 2026 | Levy if your tax increases in 2026 |
You are not monthly
If you are not monthly, you must respect the payment deadlines.
For the property tax, the deadlines are:
Deadline | Taxpayers concerned |
|---|---|
October 15, 2026 | Taxpayers who do not use a paperless means of payment |
October 20, 2026 | Taxpayers who use a dematerialized means of payment (online payment by internet, smartphone or tablet, direct debit at maturity or monthly) |
For the housing tax on second homes, the deadlines are:
Deadline | Taxpayers concerned |
|---|---|
December 15, 2026 | Taxpayers who do not use a paperless means of payment |
December 20, 2026 | Taxpayers who use a dematerialized means of payment (online payment by internet, smartphone or tablet, direct debit at maturity or monthly) |
Vacant Housing Tax and Vacant Housing Tax
You must respect the payment deadlines.
Deadline | Taxpayers concerned |
|---|---|
December 15, 2026 | Taxpayers who do not use a paperless means of payment |
December 20, 2026 | Taxpayers who use a dematerialized means of payment (online payment by internet, smartphone or tablet, direct debit at maturity or monthly) |
IFI (Real Estate Wealth Tax)
The payment deadlines for the year 2026 are as follows:
Deadline | Taxpayers concerned |
|---|---|
September 15, 2026 | Taxpayers who do not use a paperless means of payment |
September 20, 2026 | Taxpayers who use a dematerialized means of payment (online payment by internet, smartphone or tablet, direct debit at maturity or monthly) |
November 16, 2026 | Taxpayers who do not use a paperless payment method and who received their notice in October |
November 21, 2026 | Taxpayers who use a dematerialized means of payment (online payment by internet, smartphone or tablet, direct debit at maturity or monthly) and who received their notice during the month of October |
For more information on your deadlines and the details of the direct debits, see the tax administration calendar.
Who can help me?
Find who can answer your questions in your region
For general information
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...)
Service Public
Ministry of Finance