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Corporate income tax: 1st instalment to be paid by March 15

12 March 2024 Legal
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If you have chosen to make your business activity subject to corporation tax (IS), you pay this tax in 4 quarterly instalments, with some exceptions.

The deadline for the next instalment is March 15. To pay this instalment, log on to your professional space at www.impots.gouv.fr and pay your instalment statement online. Your next instalments will be due on June 15, September 15 and December 15.

Please note
- If your company is newly created,

- if your company is newly subject to corporation tax

- if the amount due in respect of corporation tax is less than 3,000 euros

then you pay your corporation tax in a single instalment, the deadline for which depends on the closing date of your financial year.




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