Which French taxes can be remitted as a favour?

Direct taxes duly assessed — income tax, property tax, council tax — can be remitted in full or in part where the taxpayer cannot pay because of hardship or poverty (article L. 247 of the French Tax Procedures Book). Surcharges and penalties can also be remitted or reduced, often once the tax is paid. Remission is a favour, not a right: the administration weighs your situation on the evidence.

What proof goes with a French request for tax remission?

Everything that shows your income and outgoings: payslips, pension, unemployment or benefit statements, tax notices, rent receipts or mortgage schedules, energy bills, health or childcare costs, and any document explaining the cause of your difficulties (job loss, illness, separation). State who makes up the household. The more precise the file, the better the administration can weigh your situation.

Must payment continue in France while the remission request is examined?

Yes: a request for remission does not stop recovery of the tax. Pay what you can and, if needed, ask the public accountant for a payment plan at the same time. With no answer within two months, the request is rejected, unless the office has told you it needs four months. A refusal can be re-examined by the departmental tax conciliator, whose address is usually given on the decision, or challenged before the administrative court within two months of notification.

Request for tax remission on grounds of hardship (France)

Name: Request for tax remission on grounds of hardship (France)
Brand: DocMuse
SKU: demande-de-remise-gracieuse-impots
Price: 1.38 EUR
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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 in hardship or poverty who cannot pay their income tax, property tax or council tax, or the surcharges added to it, even with extra time. The request can be made free through the secure messaging of your personal space on impots.gouv.fr. This French letter to the tax office is for sending it by post: the tax concerned, the hardship or poverty, the household's income and outgoings, and the full or partial remission sought (article L. 247 of the French Tax Procedures Book).

Made for use in France
Last updated October 13, 2026

When to use this document

You are in serious financial hardship in France and cannot pay your tax bill even with more time.
Surcharges for late payment were added to your tax bill and you cannot afford them.
Even with extra time, your household income does not cover your property tax or council tax.
You want to ask the tax office by post to cancel or reduce your tax because of hardship.

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)
Your situation and the cause of the difficulties (in French)
Household members (adults and children)
Household's monthly income (euros)
Household's monthly outgoings (euros)
What remission is asked for
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Common questions

Which French taxes can be remitted as a favour?: Direct taxes duly assessed — income tax, property tax, council tax — can be remitted in full or in part where the taxpayer cannot pay because of hardship or poverty (article L. 247 of the French Tax Procedures Book). Surcharges and penalties can also be remitted or reduced, often once the tax is paid. Remission is a favour, not a right: the administration weighs your situation on the evidence.
What proof goes with a French request for tax remission?: Everything that shows your income and outgoings: payslips, pension, unemployment or benefit statements, tax notices, rent receipts or mortgage schedules, energy bills, health or childcare costs, and any document explaining the cause of your difficulties (job loss, illness, separation). State who makes up the household. The more precise the file, the better the administration can weigh your situation.
Must payment continue in France while the remission request is examined?: Yes: a request for remission does not stop recovery of the tax. Pay what you can and, if needed, ask the public accountant for a payment plan at the same time. With no answer within two months, the request is rejected, unless the office has told you it needs four months. A refusal can be re-examined by the departmental tax conciliator, whose address is usually given on the decision, or challenged before the administrative court within two months of notification.

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