TL;DR: If you are a professional, you can pay property tax from your professional account on www.impots.gouv.fr. If you fall under the DGE and have chosen centralized payment, online direct debit payment is mandatory.
Who can use online payment?
The procedure described applies to professionals liable for property taxes on built or unbuilt properties, as well as additional and related taxes collected under the same conditions.
You can pay your taxes:
- to the tax office for individuals responsible for the properties concerned;
- to the accountant of the Directorate of Large Enterprises (DGE) if you have opted for centralized payment.
Accessing the professional account
Log in to your professional account on www.impots.gouv.fr. The EFI procedure allows you to pay property tax online there.
For centralized payment to the DGE, your company must have a professional account. The bank account used for online direct debit payment must first be registered in this account.
Paying property tax online
From the professional account, select the online payment service and submit your online direct debit payment order.
If your company falls under the DGE and has opted for centralized payment, payment of property taxes collected by the DGE must be made by online direct debit.
If your company falls under the DGE without having chosen centralized payment, you pay the public accountant of the tax office for individuals with territorial jurisdiction.
Opting for centralized payment to the DGE
You must submit the option no later than November 30 of year N for it to take effect on January 1 of year N+1. The option also requires the online completion of a second form on the DGE property tax website.
You must provide the information required to identify the properties concerned. The notices are linked using the department and the property person number shown on the notice, in the “Your references” section.
Deadline and debit
For companies that have opted for centralized payment to the DGE, you can submit the payment order until the payment deadline, at midnight. If this date falls on a Saturday, Sunday or public holiday, you can submit the order on the next working day.
The debit is made from the bank account on the day after the payment deadline, with a possible additional delay related to interbank processing.