modulation of the withholding tax rate
It is possible to change the rate and installments of withholding tax at any time.
All these steps are accessible via your personal space on impots.gouv.fr, section "Manage my withholding tax": any intervention before the 22nd of the month will be taken into account for the following month.
deferral of advance payments
It is also possible to defer the payment of your withholding tax installments on your professional income from one month to the next up to three times if your installments are monthly, or from one quarter to the next if your installments are quarterly.
These are installments on :
- Life annuities for valuable consideration (RVTO)
- Real estate income Industrial and commercial profits
- Non-commercial profits
- Agricultural profits
- Alimony, foreign income (taxed as wages)
- Social security contributions on self-employed income
- Income of partners and managers
- Payment free of withholding tax
- Income other than wages taxed as wages
All these steps are accessible via your personal space on impots.gouv.fr, under the heading "Manage my withholding tax": any action taken before the 22nd of the month will be taken into account for the following month.
You can also postpone your BIC/BNC/BA instalments to the next due date. To postpone the April due date, you simply postpone the due date of the monthly instalment due in April. It will then be due in May, along with the May installment. Quarterly installments can also be deferred.
Monthly installments may be deferred three times during the year (possibly three times in a row) and quarterly installments may be deferred once a year.
temporary withdrawal of an instalment
In the most difficult situations, it is also possible to temporarily cancel a down payment. This does not cancel the tax due, but it does allow the payment to be deferred. Taxpayers can in fact make spontaneous and free payments at any time in order to avoid regularizations in one go.
The deferral or cancellation procedure is done on the tax site, in the "Manage your instalments (income without a collector)" area
