Legal news

October is the month of local taxes in France. Here are the key tax dates October 2026 to note: four deadlines affecting property owners and taxpayers with an income tax balance to settle. Missing any of them triggers a surcharge.

15 October

• Final deadline for payment of property tax (taxe foncière) if you are not using a digital payment method (online payment via internet, smartphone or tablet, payment by direct debit at the due date, or monthly direct debit). The payment deadline is stated on your tax notice.
• Tenth monthly instalment (advance payment) of income tax under the withholding tax system, if you receive income from a payer that is not required to withhold tax, i.e. income of self-employed business owners, liberal professions and farmers. This also applies to income from real estate and to recipients of child support/spousal support.
• Tenth monthly deduction for taxes paid monthly, such as property tax (taxe foncière), housing tax on secondary residences (taxe d’habitation sur les résidences secondaires) or real estate wealth tax (impôt sur la fortune immobilière, IFI).

20 October

Final deadline for payment of property tax via internet, smartphone or tablet: you have until 24:00 on 20 October to pay your property tax online. The amount will be debited from your bank account from 26 October. You will be told the debit date when your payment order is registered.

26 October

Income tax and social contributions: if you have an income tax balance due of more than EUR 300, the amount is collected in four instalments from 25 September to 28 December 2026. The second instalment is debited on 26 October 2026.

30 October

Final deadline for opting for direct debit at the due date of your real estate wealth tax (IFI), if your payment deadline is 16 November 2026. You can sign up online or through the contact centre. The amount will be debited from your bank account on 26 November.