Procedure · Tax and money

Asking for more time to pay your French tax, or for tax relief: procedure and letter

Job loss, a separation, a balance heavier than expected: if you cannot pay your tax by the deadline, ask for a payment schedule as soon as you get the notice. If even more time is not enough, tax relief (remise gracieuse) can reduce or cancel the debt, in exceptional cases.

At a glance

Who: Any taxpayer struggling to pay income tax, property tax (taxe foncière) or second-home council tax: unexpected loss of income, an exceptional event, a debt too heavy for their income.
When: As soon as you receive your tax notice, preferably before the payment deadline.
Where: Through the secure messaging of your online tax account (espace Finances publiques, formerly espace particulier) or at the counter of your local tax office.
Cost: Free. The 10% surcharge applies once the deadline has passed, but the tax office can waive it if you keep to the agreed schedule.
How long: Reply within 2 months, or 4 months for a complex request if the tax office tells you beforehand; with no reply within that time, the request is deemed refused.

Secure messaging in your online tax account (impots.gouv.fr)

Step by step

Pick the right request. You do not dispute the tax but cannot pay it on time: ask for more time to pay. You will not be able to pay it at all, even with more time: ask for tax relief. You think the tax is wrong: that is a claim, a different procedure.
Act before the deadline. The 10% surcharge applies automatically to any tax not paid by the deadline. Ask for more time as soon as you get the notice: if you are granted a delay and keep to it, the tax office can waive all or part of that surcharge.
Gather your evidence. Fill in the payment difficulties questionnaire (form 4805-S-SD) and prepare your tax notice, your bank details (RIB) and proof of your situation: payslips, France Travail notification, rent, bills. The tax office also looks at your usual record: returns and payments made on time.
Send the request through secure messaging. In your online tax account, open secure messaging: “Écrire” (write), then “Paiement (Renseignement sur un paiement, délai de paiement…)”, “Difficultés de paiement” and “Difficulté de paiement tout impôt”. State which tax it is, explain your situation, propose a realistic schedule and attach your documents. Messaging speeds things up; the counter is still an option.
Follow the reply and keep to the schedule. The reply comes through secure messaging, with an email alert, within 2 months (4 months if the case is complex, with prior notice). If the delay is granted, you receive a schedule: pay each instalment on the date set.
Unable to pay at all: ask for tax relief. It can cover all or part of the tax, or the penalties and late-payment interest, but never the wealth tax on property (IFI) or inheritance tax. Send it through messaging (same “Difficulté de paiement” path), by post or at the counter, with form 4805-AP-SD and proof of your income and essential outgoings: the income of everyone living with you counts. It does not suspend payment: the tax office can take recovery action while it is being considered.
Refused: contact the tax conciliator. After a refusal of more time or relief, write to the departmental tax conciliator (conciliateur fiscal départemental), by post or email; they undertake to reply within 30 days. Their details are in the refusal letter or under “Contact et prise de RDV” on impots.gouv.fr. A refusal of relief can also be challenged before the administrative court within 2 months.

Documents to prepare

Your tax notice
The payment difficulties questionnaire (form 4805-S-SD), or form 4805-AP-SD for tax relief
Your bank details (RIB)
Proof of income: payslips, notifications from France Travail, CAF or your pension fund
Proof of outgoings: rent or loan, bills, large medical expenses

Pitfalls to avoid

Waiting for a reminder: the 10% surcharge applies as soon as the tax is not paid by the deadline.
Asking for more time on a monthly property tax instalment: it is not possible (you ask for more time when the notice arrives, even on a monthly plan). A rejected debit is added to the next month's, and a second rejection in the same year ends the monthly plan for the rest of the year.
Thinking a request for tax relief suspends payment: the tax office can start recovery action while it is being considered.
Missing an agreed instalment: the surcharge can only be waived if the schedule is kept.
After a separation, the joint tax remains owed by both of you: there is a request for discharge from joint liability to free yourself from it.

Letter template asking for more time to pay (in French)

[Prénom Nom]
[Adresse]
Numéro fiscal : [numéro fiscal]

Service des impôts des particuliers de [ville]
[Adresse du service, indiquée sur l'avis d'impôt]

[Ville], le [date]

Objet : demande de délai de paiement – [impôt concerné] [année], avis n° [référence de l'avis]

Madame, Monsieur,

J'ai reçu l'avis d'impôt cité en référence, qui fait apparaître une somme de [montant] à payer avant le [date limite de paiement].

Je ne conteste pas cette imposition, mais je ne suis pas en mesure de la régler en une seule fois à cette date en raison de [cause des difficultés : perte d'emploi depuis le [date], séparation, maladie, baisse de revenus…].

Je vous demande de bien vouloir m'accorder un délai de paiement selon l'échéancier suivant : [nombre] versements de [montant] chacun, du [date de la première échéance] au [date de la dernière échéance]. Je m'engage à respecter cet échéancier.

[Facultatif : Je vous demande également de bien vouloir m'accorder la remise de la majoration pour retard de paiement si cet échéancier est respecté.]

Vous trouverez ci-joint le questionnaire « difficultés de paiement » (formulaire 4805-S-SD) complété, une copie de mon avis d'impôt, un relevé d'identité bancaire et les justificatifs de ma situation : [liste des pièces].

Je reste à votre disposition pour tout renseignement complémentaire au [numéro de téléphone].

Je vous prie d'agréer, Madame, Monsieur, l'expression de mes salutations distinguées.

[Signature]

Letter template asking for more time to pay (in French): replace each part in square brackets, proofread, date and sign. The letter is in French because it goes to a French employer or administration.

Every letter template

What Nego does for you

Write your letter asking for more time to pay or for tax relief
Build a realistic payment schedule from your income and outgoings
Tell you whether raising your withholding rate would avoid another balance next year
Prepare the list of supporting documents to attach

Nego follows the checked steps on this page, does the calculations with the site's tools and drafts your letters. It does not replace the administration: the procedure is completed on the official service.

Going further

Income tax simulator Withholding tax rate calculator Tax withheld at source Net after tax

Frequently asked questions

Can I pay my tax in instalments without asking for more time?

For an income tax balance above a certain amount, the debit is automatically split into four instalments, from September to December. For property tax, the monthly plan spreads payment over ten debits from January to October: sign up in the “Paiements” section of your account, by 30 June for the current year.

How long does the tax office take to reply?

Within 2 months, or 4 months if the request is complex (you are told before the 2 months are up). With no reply within that time, the request is deemed refused.

Will I pay penalties if I get more time?

The 10% surcharge applies automatically to anything not paid by the deadline. The tax office can waive all or part of it, in particular with a payment delay, provided you keep to the schedule.

What is the difference between more time to pay and tax relief?

More time spreads the payment: you pay it all, just later. Relief reduces or cancels the debt (tax, penalties or late-payment interest) when you cannot pay even with more time; it is exceptional and the tax office does not have to give reasons for its decision.

My request was refused, what can I do?

Contact the departmental tax conciliator by post or email; their details are in the refusal letter and under “Contact et prise de RDV” on impots.gouv.fr. If the disagreement continues, you can then go to the mediator of the economy and finance ministries.

Official sources

Rules checked on 27 October 2026 against the sources above. This page explains the procedure; it replaces neither the administration nor legal advice.

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At a glance

Who

Any taxpayer struggling to pay income tax, property tax (taxe foncière) or second-home council tax: unexpected loss of income, an exceptional event, a debt too heavy for their income.

When

As soon as you receive your tax notice, preferably before the payment deadline.

Where

Through the secure messaging of your online tax account (espace Finances publiques, formerly espace particulier) or at the counter of your local tax office.

Cost

Free. The 10% surcharge applies once the deadline has passed, but the tax office can waive it if you keep to the agreed schedule.

How long

Reply within 2 months, or 4 months for a complex request if the tax office tells you beforehand; with no reply within that time, the request is deemed refused.

Step by step

Pick the right request. You do not dispute the tax but cannot pay it on time: ask for more time to pay. You will not be able to pay it at all, even with more time: ask for tax relief. You think the tax is wrong: that is a claim, a different procedure.

Act before the deadline. The 10% surcharge applies automatically to any tax not paid by the deadline. Ask for more time as soon as you get the notice: if you are granted a delay and keep to it, the tax office can waive all or part of that surcharge.

Gather your evidence. Fill in the payment difficulties questionnaire (form 4805-S-SD) and prepare your tax notice, your bank details (RIB) and proof of your situation: payslips, France Travail notification, rent, bills. The tax office also looks at your usual record: returns and payments made on time.

Send the request through secure messaging. In your online tax account, open secure messaging: “Écrire” (write), then “Paiement (Renseignement sur un paiement, délai de paiement…)”, “Difficultés de paiement” and “Difficulté de paiement tout impôt”. State which tax it is, explain your situation, propose a realistic schedule and attach your documents. Messaging speeds things up; the counter is still an option.

Follow the reply and keep to the schedule. The reply comes through secure messaging, with an email alert, within 2 months (4 months if the case is complex, with prior notice). If the delay is granted, you receive a schedule: pay each instalment on the date set.

Unable to pay at all: ask for tax relief. It can cover all or part of the tax, or the penalties and late-payment interest, but never the wealth tax on property (IFI) or inheritance tax. Send it through messaging (same “Difficulté de paiement” path), by post or at the counter, with form 4805-AP-SD and proof of your income and essential outgoings: the income of everyone living with you counts. It does not suspend payment: the tax office can take recovery action while it is being considered.

Refused: contact the tax conciliator. After a refusal of more time or relief, write to the departmental tax conciliator (conciliateur fiscal départemental), by post or email; they undertake to reply within 30 days. Their details are in the refusal letter or under “Contact et prise de RDV” on impots.gouv.fr. A refusal of relief can also be challenged before the administrative court within 2 months.

Pitfalls to avoid

Waiting for a reminder: the 10% surcharge applies as soon as the tax is not paid by the deadline.

Asking for more time on a monthly property tax instalment: it is not possible (you ask for more time when the notice arrives, even on a monthly plan). A rejected debit is added to the next month's, and a second rejection in the same year ends the monthly plan for the rest of the year.

Thinking a request for tax relief suspends payment: the tax office can start recovery action while it is being considered.

Missing an agreed instalment: the surcharge can only be waived if the schedule is kept.

After a separation, the joint tax remains owed by both of you: there is a request for discharge from joint liability to free yourself from it.