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December sees six key tax dates for residents and second-home owners in France. They are:

December 3

The deadline to make online corrections to this spring’s income tax declaration (for 2024 income) has already passed, however it is still possible to make changes using one of the following methods:

• send a message to your personal tax department via the messaging system on your impots.gouv account

• send a letter to your local tax office explaining the specific reason for your claim, alongside your full name, full address, tax number, handwritten signature, and any supporting documents

• seek assistance at your local Service des impôts des particuliers (SIP) office

December 6

If your taux de prélèvement à la source (taxed-at-source rate) changed in 2025, this only stays valid until December 31. To extend it into 2026, you should submit a new application via your impots.gouv account by December 6. 

This allows tax authorities to take more recent information into account when estimating your projected income for the coming year, using information from the actual 2025 year instead of your spring 2025 declaration for 2024.

December 11

If you receive French tax credits, you have until December 11 to update information about the services you use. Without this information, your advance payment will be calculated based on your 2024 expenses and you may face having to repay the overpayment in summer 2026.

You can update any changes via your impots.gouv account. 

December 15

This is the deadline to make taxe d’habitation payments on second homes and vacant properties if you do not use electronic payment methods.

If opting to pay online via the official website or app, then the deadline is December 20 (see below). 

In addition, if you have opted to pay local taxes (such as taxe d’habitation and taxe foncière) on a monthly basis, you will be debited on December 15. 

This is also the deadline to pay CFE business tax. 

All businesses, including micro-entreprises, must pay the CFE starting from their second calendar year of activity, unless they fall under a specific exemption. Log on to your professional space on the impots.gouv site to pay.

High-income taxpayers (taxable income over €250,000 for a single person or €500,000 for a couple) who are subject to the exceptional advance (a year-end tax payment high-income taxpayers make to cover income not sufficiently taxed during the year) must file the declaration and pay between December 1 and 15.

This new contribution différentielle sur les hauts revenus service is available via the personal impots.gouv account.

December 20

This is the deadline to submit taxe d’habitation payments on second homes and vacant properties if you pay online via the official website or app.

The payment will be debited from your bank account on or after December 29.

December 29

If, in September, the amount remaining to be paid on your income tax was more than €300, then December 29 marks the date of the fourth and final repayment instalment. 

If the amount due was less than or equal to €300, it was deducted in a single instalment on September 25.