Taxation

Business tax installment payment until September 15, 2024!

Publié le 27 août 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Is your company liable for business tax (SI)? You have until September 15 to make your next tax deposit. The amounts of the quarterly installments of the SI are determined on the basis of the results of the last financial year ended.

Image 1
Image 1Crédits: PixAvril - stock.adobe.com

Companies liable for business tax (SI) must make four quarterly installments. The amount of each advance payment shall be calculated on the basis of the results of the last financial year for which the accounts have been closed.

The deadline for payment of the next installment is September 15, 2024.

The advance payment shall consist of:

  • on 1er payment on account for companies whose end date for the financial year concerned is between May 20 and August 19 ;
  • on 2e payment on account for companies whose end date for the financial year concerned is between February 20 and May 19 ;
  • on 3e payment on account for companies whose end date for the financial year concerned is between November 20 and February 19 ;
  • on the 4the payment on account for companies whose end date for the financial year concerned is between August 20 and November 19.

Please note

The company does not make a deposit (the SI is paid in one installment) in the following cases:

  • the amount of the SI is less than EUR 3 000;
  • the business is newly set up (first year of operation);
  • the business is newly subject to the SI (first tax period).

How do I pay this deposit?

Payment of the advance payment shall be made by electronic means through the deposit statement no. 2571 on your professional area of the site impots.gouv.fr.

What penalties?

In case of delay, your company risks a 5% increase in the amount due and interest for late payment of 0.20% per month.

In addition, if you have not complied with the obligation to pay by remote payment, a 0.2% increase in the amount of the amounts paid will apply. This may not be less than €60.

Additional topics