Act before the deadline — this is non-negotiable
The most important rule: request your extension before the payment deadline shown on your tax notice. If you miss that date without a prior agreement, a 10% surcharge is automatically applied to the outstanding amount, plus 0.2% per month in interest. A request made on time — even if the agreement is only formalised after the deadline — prevents these penalties from applying.
How to contact the right office
Your request must go to the Service des Impôts des Particuliers (SIP) responsible for your home address — the address appears on your tax notice. Two options:
- Secure messaging on impots.gouv.fr — fastest option, creates a paper trail
- Recorded letter (lettre recommandée) — if you don't have online access
A phone call is not recommended — it leaves no written record and may not be accepted as evidence of a timely request.
What to explain in your request
The tax office grants extensions more readily when the request is honest and specific. Include:
- Your tax reference number and the amount concerned
- The specific event that caused the financial difficulty (job loss, illness, divorce, business downturn)
- Your current financial situation
- The amount you can pay immediately (even a partial payment shows good faith)
- The monthly instalments you propose and over how many months
💡 Be realistic. Proposing instalments you can't sustain is worse than proposing a longer plan you can maintain. A missed instalment cancels the agreement and triggers immediate penalties on the full remaining balance.
Supporting documents to attach
- Last 3 bank statements
- Most recent payslip, or France Travail certificate if unemployed
- Medical certificate or other document if a health event caused the difficulty
What happens after the agreement
Once your instalment plan is approved, stick to it exactly. Payments are typically made monthly by direct debit or bank transfer. If an instalment becomes impossible due to a new event, contact the SIP before the payment date — they can sometimes adjust the agreement in genuine exceptional circumstances.