2023 property tax: here are the sanctions in the event of late or non-payment of tax

Owners (or usufructuary) of a house or apartment, you will soon have to pay your property tax. Before October 16 or 21, 2023 depending on your payment method. If you do not pay this tax, you risk penalties.

A penalty for late payment

If you are late in paying your property tax, a 10% penalty of the tax due will be requested from you by the tax administration.

This penalty may apply in the event of late payment of installments or payment of outstanding installments if you have opted for monthly direct debit.

Don’t panic if you miss the mark by one day, this penalty only applies if you have not paid your tax within 45 days following the recovery date (administration procedure to obtain payment of a sum due).

Are considered late payment : non-payment of tax and partial or late payments.

In the event of a longer delay, the tax administration may request compensation from you. default interest up to 0.20% of the tax due per month of delay (i.e. 2.4% over 1 year).

If you don’t pay, it’s tax fraud

If you try to evade paying your tax, this may be considered tax fraud. This is particularly the case if you try to hide your property or if you have not made your declaration on time.

If the tax administration detects fraud, it can initiate criminal proceedings. In addition to tax penalties, you risk a fine of 500,000 euros and up to five years of imprisonment.

Regarding tax penalties, you risk paying a 10% increase. You can avoid this if you spontaneously regularize your situation or if you respond within 30 days after a reminder from the administration.

The possibility of requesting a delay or discount

If you have financial difficulties, you can ask the tax authorities for a extra time to pay your property tax.

If you get it, you receive a timeline for your payments.

The administration can also grant you a free discount (abandonment by the tax services of all or part of the taxes due to them, total or partial, and the penalties applied).

She can reject your request, grant it, or grant it subject to conditions.

In all cases, each situation is examined case by case.

You can submit your request online, at the counter or by mail.

The administration must respond within two months (four months in the event of a complex request). If you do not receive a response within this time, your request is considered rejected.

You can then try an amicable appeal, otherwise, challenge this decision of rejection before the administrative court.

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