FAQ - USA - Payment of French taxes
Payment of French taxes.
1 - I am planning on moving to France, which taxes will I have to pay?
As a preliminary matter, it is important to remember that American citizens and residents (green card holders) remain taxable in the United States even if they live abroad. However, to avoid double taxation, the tax paid abroad on the same income is deductible from the US tax (foreign tax credit).
The French tax system is based mainly around five types of taxes (for more details please see www.impots.gouv.fr).
- income tax (Impôt sur le revenu, IR) including social contributions ("C.S.G"; "C.R.D.S");
- local taxes (real estate tax: property tax ("Taxe foncière"), occupant tax ("Taxe d’habitation"));
- the value-added tax ("Taxe sur la valeur ajoutée, TVA");
- the registration tax ("Droit de mutation / droit d’enregistrement") including inheritance and donations;
- the wealth tax ("Impot de solidarité sur la fortune, ISF").
2 - I do not have a bank account in France. How can I pay the tax I owe in France?
Your mandatory payment along with the reference slip to be detached from the tax assessment form must reach the "Trésorerie de Paris des Non-Résidents" before the payment deadline.
If you do not have the possibility to send a check in Euros, you can write a check in dollars to the order of "French Government" and mail it to the same place as for checks in Euros. The exchange rate provided by the Paymaster General of the Embassy of France will be used for the conversion of the Euros into Dollars of your country.
For income tax only, if you do not have a French bank account, you can send a money transfer to the Service des particuliers non-résidents. Please make sure to mention your last name, first name and the reference mentioned on your tax bill
The banking information of the Service des Impôts des Particuliers des non-résidents are as follow :
N° IBAN : FR76-3000-1000-6400-0000-9086-903
Agence Banque de France,
31 rue croix des petits champs,
75049 PARIS CEDEX 01
N° SWIFT : BDFEFRPP CCT
RIB : 30001-00064-64880000000-26
3 – What are the payment terms of the real property tax (Taxe foncière) or residence tax (Taxe d’habitation)?
For your real property tax (Taxe foncière) or residence tax (Taxe d’habitation), you will receive a tax bill. The tax should be paid to the taxation office where your property is located before October 15th (for your real property tax) and before November 15th or December 15th (residence tax).
For any questions regarding your real property tax (monthly payment, payment on due date etc.), please contact your taxation office. Their email and/or telephone number can be found on your tax bill (Avis d’imposition).