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Taxation

Business tax down payment until March 15, 2025

Publié le 03 mars 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Is your company liable for business tax (SI)? You have until March 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.

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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 shall be March 15, 2025.

The advance payment shall consist of:

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

Your company is at risk of a 5% increase in the amount due and a default interest 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.