Two tax deadlines coincide

On Monday, October 26, 2026, two tax deadlines overlap: the second installment of income tax balances and certain property tax payments. Taxpayers affected by both must carefully distinguish the amounts and check their bank account balances to avoid confusion.

Fiscal calendar confirms the dates

The fiscal calendar for October, published by the Ministry of Economy, confirms the coincidence of these deadlines. These dates apply to different tax situations, as detailed in the tax notices sent to each household.

Income tax installment schedule

For tax notices issued during the summer, the remaining balance for 2025 income tax is collected in four installments if it exceeds 300 euros. The second installment is due on October 26, following the first on September 25. The next two installments are scheduled for November 25 and December 28, 2026.

Later notices have different schedules

If the balance was 300 euros or less, the payment is typically made in a single installment in September. Notices issued later, in October, follow a different schedule, with two deadlines in November and December, as outlined by the tax administration.

Income tax balance calculation

The balance owed for 2025 income tax is calculated after subtracting prepayments made during the year. This may occur, for example, if the initial tax deduction was insufficient or if an advance tax credit needs adjustment. The source deduction on current income continues separately.

Property tax payment dates

The same date, October 26, also appears on the property tax payment calendar. Property owners who have opted for the deadline deduction are normally debited on this date. Those who paid online before October 20 may also be affected, depending on their chosen deduction option.

Deduction options for property tax

According to the Direction générale des Finances publiques, online property tax payments can be accompanied by an immediate deduction a few days after registration or a deduction on October 26. The applicable date for each taxpayer is specified at the time of payment or in their deduction contract.

Dual payments on the same account

A taxpayer who also has to pay an income tax balance may see two separate operations on the same bank account. The amounts are not necessarily similar: one relates to a portion of the 2025 income tax, and the other to the 2026 property tax.

Accessing tax notices and details

The notices available in the personal space of the public finances indicate the schedule for the income tax balance, the amount of each deduction, and the registered bank details. The description of the balance refers to the Direction générale des Finances publiques and the 2025 income, as outlined in the DGFiP communiqué on collection.

Options for financial difficulty

In case of financial difficulty, taxpayers can request a payment extension through the secure messaging system in their tax space. The administration reviews requests individually, with supporting documents, and may approve a suitable payment schedule. The official procedure outlines the required documents and review process.

Safety reminder for property tax

The DGFiP reminds taxpayers that an email announcing a property tax notice should not prompt payment via a link in the message. To consult a notice or check a deduction, direct access to the personal space of the public finances remains the official method.