Request for a payment plan for a tax bill (France)
Published byDocMuse
This document is in French
The PDF you download is in French — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
For someone who cannot pay their income tax, property tax or council tax in one go and proposes a schedule to the public accountant. The request can be made free through the secure messaging of your personal space on impots.gouv.fr, or at the counter of the office named on the notice. This French letter is for sending it by post: the sum due, the difficulties, the instalments proposed, and an undertaking to pay future taxes. Ask before the payment deadline.
- Made for use in France
- Last updated October 13, 2026
When to use this document
- You cannot pay your income tax, property tax or council tax in France in one go.
- Your tax bill arrived after a drop in income and you want to spread it over several months.
- The payment deadline is close and you want to propose instalments to the tax office.
- You would rather send your request for a tax payment plan by post than online.
What you fill in
The details the document asks for.
- Taxpayer
- Taxpayer's tax address
- Tax office you come under (SIP or SIE)
- Tax office's postal address, as it publishes it
- City
- Date
- French tax number (13 digits, on the tax notice)
- Number or reference of the tax assessment
- Amount due
- Tax concerned and year (e.g. 2025 income tax)
- Payment deadline on the notice
- Your situation and the cause of the difficulties (in French)
- Number of instalments
- Amount of each monthly instalment
- Due date of the first instalment
- Attachments
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- How is time to pay a French tax requested without a letter?
- Through the secure messaging of your personal space on impots.gouv.fr, free of charge, giving the notice, your difficulties and the schedule proposed; you can also go to, or call, the office named on the notice. Ask before the payment deadline and attach proof of your income and outgoings. The public accountant decides on the schedule and confirms it to you. The letter is for those who prefer to write by post.
- Do late-payment surcharges remain due with a French payment plan?
- As a rule, yes: the 10% late-payment surcharge (article 1730 of the French General Tax Code) applies to the sum unpaid on the deadline, even if a schedule is granted later. Once the tax is paid, you can ask the tax office to waive it as a favour (article L. 247 of the French Tax Procedures Book), pointing to your good faith and to having kept the schedule. Keep every instalment: a missed one lets the accountant resume recovery.
- What if a French tax cannot be paid even in instalments?
- If hardship or poverty makes payment impossible even with extra time, you can ask for remission, in full or in part, of income tax, property tax or council tax (article L. 247 of the French Tax Procedures Book). The request goes through the secure messaging or by letter to the tax office, with the details of your income and outgoings. It does not stop recovery, so keep paying what you can.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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