French income declarations for the previous calendar year's income must be filed each year before February 28 th . It does happen that the French government sometimes postpones that date for a couple of weeks. You are required to pay the total amount yourself. Corrections to your tax income liability by the tax authorities may be made within 3 years of the end of the year to which the liability relates. There are deductions for property repairs and child-minding costs.
Taxable income is divided by the number of parts before the rates are applied.
If you move into your home after January 1 st you do not pay taxe d'habitation for that year. If you leave the country after January 1 st , you do pay it for that year, usually before you leave the country. The rental value of the property and number of dependents are some factors in the calculation. You will receive a form to fill in from the Centre d'Imp ts concerning the size of the property. Afterwards, you will receive your bill.