Who is liable?

The following are affected by the payment of the property tax:

• companies liable for payment of the real estate tax on built property (TFPB) : any company (individual contractor or business) who owns or uses built property of any kind located in France;
• companies liable for payment of the real estate tax on unbuilt property (TFPNB) : any company (individual contractor or business) owning or usufructuary of unbuilt property of any kind located in France (building land, bare land used for an agricultural holding, etc.).

When to pay the tax?

Deadline for payment in case of telepayment

If you choose online payment (direct payment) via the internet, direct debit on maturity or monthly), the payment deadline is october 20, 2024 midnight (the account will be debited 5 days later).

It is also possible to pay taxes using the “Impots.gouv” application (downloadable on PlayStore and theApp Store) from the "Pay my taxes" tab.

Deadline for payment for other means of payment

If the amount to be paid is less than 300 €, you can adjust until 15 october 2024 midnight :

• by transfer : to make your payment, you must contact the tax department on which your company depends in order to obtain his bank references;
• in cash : you have to go to a public finance center or to a public finance center with your tax notice in one of the partner buralists ‘Proximity payment’;
• by check : it must be payable to the public purse;
• with the Interbank Payment Document (SEPA TIP) : to date, sign and send to the collection center whose address appears on the TIPSEPA. If you are using this method of payment for the first time, attach a bank statement.