Direction générale des Finances publiques (impots.gouv.fr)
Pénalité de 10 % pour retard de paiement
The heading is the term used on the official page, not a quotation from the letter itself.
What it is
A letter about a 10 % surcharge on tax that was not paid on time.
What the rules provide
The rules provide for a surcharge of 10 % of the tax due if it is not paid within 45 days of the mise en recouvrement date.
Deadline
The surcharge applies if the tax is not paid within 45 days of the mise en recouvrement date. The deadline to reply to the letter itself is in the letter.
Usual steps
- Check the tax amount and the mise en recouvrement date on the avis d'impôt.
- In financial difficulty, the rules allow asking the tax office for extra time to pay.
- Questions go to the tax information service: 0809 401 401, weekdays 8h30–19h.
Where
impots.gouv.fr; rules — service-public.fr, F34200.
How to tell it is genuine
Check your account, not the email: type impots.gouv.fr yourself and log in. Neither the sender's address, nor a logo, nor a link in the email proves anything.
Source: service-public.fr — F34200 (2026-01-01) — checked 2026-10-16