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The complete French tax calendar for 2022 – which taxes are due when?

If you live in France or own property here, you may be liable for taxes, or to complete the annual tax declaration - here are the key deadlines to watch out for.

France is one of the most heavily taxed countries in the world. Read our guide to the deadlines to watch out for.
France is one of the most heavily taxed countries in the world. Read our guide to the deadlines to watch out for. Photo: PHILIPPE HUGUEN / AFP.

France has among the highest tax-GDP ratio of any EU state. This isn’t necessarily a bad thing – this money helps pay for a world class health service, education system and welfare net, and if you are a French taxpayer there is also a lot of help available for you from the government, from free French classes to books and concert tickets for the kids and subsidised holidays.

But it does mean that at various points of the year, you may find yourself presented with a tax bill.

The penalties for not paying tax can be steep, so it is important to stay on top of the deadlines. 

We have broken the main ones down for you here, as well as explaining what all these taxes are.

April 7th 

The online platform to make the déclaration des revenues (income declaration) opensYou will need to declare your earnings from 2021. If you did not move to France until after January 1st 2022, you don’t need to declare until next year.

Almost everyone who lives in France has to do this, as do some second-home owners with earnings here, and the deadline for doing so depends on how you declare and where you live. 

READ ALSO Who has to make a tax declaration in France?

May 25th 

If you live in départements 1-19 or outside France, this is the deadline to declare your annual income if you are doing so online. Over the summer, you will receive an email telling you how much you need to pay and when. 

May 31st 

If you live in départements 20-54, this is the deadline to declare your annual income if you are doing so online. Over the summer, you will receive an email telling you how much you need to pay and when. This is now also the date for filing by the post (the previous date was listed as May 19th, but those filing with paper forms now have an extension to the 31st). 

June 7th 

If you live in départements 50-101 or a French overseas territory, this is the deadline to declare your annual income if you are doing so online. Over the summer, you will receive an email telling you how much you need to pay and when. 

June 30th 

This is the deadline to register for monthly tax payments, rather than lump sum bills once-per-year. 

This option is only available for the taxe d’habitation, the contribution à l´audiovisuel public and taxe foncière (see below for details on these). 

August 22nd 

Property owners in France will receive notice of how much they must pay as a taxe foncière online. Some people will receive this notice via post, from August 31st onward. 

October 1st

If you are required to pay the taxe d’habitation – as second-home owners and 20 percent of French households are – you will receive a notice informing you of how much money you will be required to pay from this date onward. 

October 13th 

Payment deadline for people paying the taxe foncière online.

October 19th 

Payment deadline for people paying the taxe foncière but choosing to do so through the offline procedure. 

November 15th 

The deadline to pay the taxe d’habitation through the offline procedure. 

November 21st 

The deadline to pay the taxe d’habitation for people paying online. 

Mid-December 

If you made a mistake in your déclaration des revenues, the deadline to amend your filing generally falls in mid-December. The actual date has not yet been communicated but in 2021, it was December 15th. 

December 15th 

If you are subject to a TLV or THLV tax as the owner of a vacant property, the deadline is December 15th for non-electronic payments. 

December 20th 

This is the deadline for people to pay the TLV or THLV tax online.

So what are these taxes? 

  • Déclaration des revenues

This is the biggie. 

Almost everyone who lives in France has to fill in the annual declaration of their income (déclaration des revenues) and non-residents may also have to if they have any earnings in the country (including income from renting out property). Second-home owners usually won’t have to do the annual declaration but they are liable for property taxes. 

READ ALSO What exactly do I need to tell the French taxman about?

If you are still confused by the dates we have listed, there is an online simulator that allows you to find out the deadline for paying tax where you live. 

Find out HERE who has to make the declaration, how to do it and some handy vocab to use.

Many people assume that if their income all comes from another country then they don’t need to file a tax return but this is not the case.

France has double taxation agreements with most countries, so if you have already paid tax on – for example – income from a rental property in the UK you will not be liable for more tax in France on the same income, but you must still tell the French taxman about it.

All income must be declared, as well as all bank accounts in other countries even if they are dormant.

  • Taxe d’habitation 

The housing tax paid by those living in a property, not the owner, is in the process of being phased out – only 20 percent of French households will pay the taxe d’habitation in 2022.

However second-home owners are excluded from the phasing out and still have to pay it, bar a few exceptions

  • Taxe foncière 

This is the tax for property owners. Second home owners pay both this and the taxe d’habitation. The tax on property owners has risen in many areas over the past couple of years.

READ ALSO What is taxe foncière and do I have to pay it?

  • TLV and THLV 

In certain communes, you must pay a tax if you own a property that has been unoccupied for an extended period of time. The deadline to pay this tax is December 15th.  

If your property is in a zone tendue (a commune with more than 50,000 residents that has a housing shortage), you must pay the taxe sur logements vacants (TLV). You can find a list of the relevant communes HERE. The tax applies if the property has been unoccupied for a year or more. 

If your property is not in a zone tendue, you might have to pay the taxe d’habitation sur les logements vacants (THLV). This only applies to you if your commune has voted to enact this tax. It concerns properties that have been vacant for two years or more.

As with the TLV, you do not need to pay this tax if you have stayed in the accommodation for more than 90 consecutive days in a year; have put it on the rental market; or are doing building work worth at least 25 percent of the property value. If you are already paying the taxe d’habitation, you do not need to pay the THLV

There is an online simulator that tells you whether or not your property is situated in a zone tendue. There are various exemptions to these taxes available on the service-public.fr website

Member comments

  1. Please can you tell me whether a British citizen who owns a house in France, has a Carte de Séjour, but stays less than 6 months in France each year, is not employed, and receives no Income in France, needs to fill-in a tax return or pay any French tax ? Thanks.

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MONEY

Reader Question: Why did my French electricity bill increase by more than 4%?

The French government has capped electricity prices rises at four percent - but as with many French rules, there are certain exceptions.

Reader Question: Why did my French electricity bill increase by more than 4%?

Question: I read in the media that electricity prices in France are capped at four percent, but I just got a letter from EDF telling me that my bill is going up by almost 20 percent – is this a mistake?

The French government’s bouclier tarifaire (tariff shield), froze gas prices at 2021 levels and capped electricity price hikes to four percent – it remain in place until at least the end of 2022.

However, there are some customers who will see increases to their bills of more than that – here’s why: 

The regulated tariff rate

The French government involvement in price-setting doesn’t just happen during periods of energy crisis, normally regulated tariff prices are updated twice a year: usually on February 1st and August 1st.

Typically, this value is calculated by the CRE (commission de régulation de l’énergie) and it is based on several different factors, which are explained on this government website. These tariffs proposed by the CRE are then subject to approval by the ministers in charge of energy and the economy.

READ MORE: EXPLAINED: Why are French energy prices capped?

These affect the state-owned Engie (formerly Gaz de France), the mostly state-owned EDF and some local distribution companies. Around 70 percent of people in France get their electricity from EDF but other suppliers do exist in the market.

These alternative suppliers, like Direct-Énergie, Total Spring or Antargaz, are free to charge more – but don’t usually charge much above the EDF rates for obvious commercial reasons.

Basic rate

The government-set limit in price rises refers only to the basic rate (option base) for electricity.

This plan represents over 80 percent of the 32 million households connected to the electricity grid in France. So, there is a good chance you might be subscribed to this without even realising it. 

If you are on the basic tariff rate, your bill will not increase by more than four percent this year.

Other tariff options

However, other options for electricity bills do exist, including off-peak rates, green deals and fixed energy prices for a certain period.

Typically people who sign up for these will have been paying less for their electricity in the preceding months than those on the base rate.

However, there are certain special deals that are not covered by the four percent cap, and some users will find that their deal period has come to an end, they are then shifted onto the base rate – which is likely to represent a price increase for them of more than four percent.

It’s little consolation when faced with rising bills, but you will likely have been paying significantly less than customers who have been in the base rate for the past few years.

READ MORE: French government to continue energy price freeze until at least 2023

Kilowatt price

Because most electricity price plans are bafflingly complicated, the easiest way to compare is to look at the price per kilowatt-hour.

Your electricity bill consists of a fixed part, the monthly subscription (abonnement) and the variable part, which depends on the quantity of electricity consumed (in euro per kilowatt-hour, kWh). The latter part is what is concerned by the tariff shield of four percent.

Here is an example of what that might look like:

The mid-August base rate price per kilowatt-hour is €0.1740/ kWh, so if you’re with EDF they cannot charge you more than this rate.

Other EDF plans charge significantly less than that – for example the Vert Electrique Weekend deal has been charging €0.1080/kWh on weekends and €0.1434/kWh on weekdays. 

Bill rises

With the tariff shield, the average resident customer on the base rate will see a €38 rise on their bill this year, while professional customers will see an average of €60 rise. 

Without the tariff shield, electricity prices per residential (non-business) customer would likely have increased an average of €330 a year, according to the CRE.

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