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Adjusting corporate tax instalments — reducing, waiving, and the cost of a wrong estimate

During a financial year, businesses liable to corporate income tax must pay FOUR instalments, then settle them at the latest on the 15th of the fourth month following the end of the financial year, on the corporate tax balance statement (form 2572-SD). Since a business's activity — and therefore the amount of corporate tax due — changes from one year to the next, you may ADJUST, upwards or downwards, the amount of the instalments claimed from you, according to the tax you expect to owe at the end of your financial year. In practice, the adjustment is made by changing the amount entered on instalment statement no. 2571-SD, which serves as the payment medium — down to ZERO if the instalments already paid will cover the whole of the tax. The safeguard is quantified: where an adjustment is NOT JUSTIFIED, a 5 % surcharge is applied to the amounts still due (French tax code, article 1731 1°), together with the late-payment interest of article 1727.

Up to date for 2026 — verified on September 12, 2026Official form2571-SDGuide: about 20 min

Deadlines

Four instalments per financial year
Businesses liable to corporate income tax must pay four instalments during a financial year. The due date of the instalments varies according to the closing date of the financial year.
The 15th of the 4th month after closing — the settlement
Settlement takes place at the latest on the 15th of the fourth month following the end of the financial year, on the corporate tax balance statement, form 2572-SD.
First instalment: computed on N-2, settled at the second
The first instalment of a financial year is generally computed provisionally from the result of the year closed in N-2. The business then settles it when paying the SECOND instalment, on the basis of the results of the last closed financial year.

Documents to prepare

  • Documented estimate of the corporate tax you expect to owe at the end of the current financial year
  • Result of the year closed in N-2, the provisional basis of the first instalment
  • Result of the last closed financial year, the basis of the settlement at the second instalment
  • Amount of instalments already paid for the last financial year, and any excess over the tax finally due
  • Closing date of the financial year, which governs the instalment due dates
  • Instalment statement no. 2571-SD, with the adjusted amount — brought to zero where waived
  • Balance statement no. 2572-SD for settlement, at the latest on the 15th of the 4th month after closing
  • For turnover of at least €250 million: forecast result of the current financial year
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Who this applies to

  • All companies or legal entities subject to corporate income tax, by law or BY ELECTION, liable to pay that tax spontaneously under article 1668 of the French tax code
  • A business that expects the profits of the last closed financial year to be LOWER than those of the year before: it may reduce its instalment accordingly
  • A business whose instalments paid for the last financial year EXCEEDED the tax finally due: it may waive payment of its first instalment up to the excess it expects to benefit from
  • A business anticipating a fall in the profit of the CURRENT financial year: it may reduce the 3rd and 4th instalments otherwise payable
  • A business that expects the instalments already paid to cover the whole of the tax for the current year: it may waive an instalment by reducing the amount claimed to zero
  • LARGE BUSINESSES whose turnover for the last closed financial year reaches or exceeds €250 million, subject to specific rules for the last instalment

Worked example

Example: a year in decline, a reduced first instalment and a fourth brought to zero

A company closes its accounts on 31 December. Its first instalment for year N is computed provisionally from the result of the year closed in N-2, which had been good. But the manager knows that the profits of the last closed year, N-1, will be markedly lower than those of N-2: she may reduce her instalment accordingly, by changing the amount entered on instalment statement no. 2571-SD, which serves as the payment medium. She also knows that the instalments paid for year N-1 exceeded the tax finally due: on that second ground, she may waive payment of her first instalment up to the excess she expects to benefit from. Settlement will in any event take place when the SECOND instalment is paid, on the basis of the results of the last closed year. During the year, activity continues to decline. Anticipating a fall in the profit of the current year, she reduces the third instalment. At the fourth, she expects the instalments already paid to cover the whole of the tax she will owe: she waives payment of it, by changing the amount claimed to bring it to ZERO. All of this will be settled at the latest on the 15th of the fourth month following the closing, on balance statement no. 2572-SD. The risk is quantified and worth knowing before adjusting: if the adjustment turns out not to be justified, a 5 % surcharge will be applied to the amounts still due, under article 1731 1° of the French tax code, together with the late-payment interest of article 1727.

How to fill it in, step by step

  1. Start from the estimate that governs everything: the amount of corporate income tax you expect to owe at the end of your current financial year.
  2. Check the due date of your instalments: it varies according to the closing date of your financial year.
  3. For the FIRST instalment, remember that it is generally computed provisionally from the result of the year closed in N-2 — which explains why it may be clearly overstated.
  4. Reduce that first instalment if you expect the profits of the last closed year to be lower than those of the year before.
  5. Waive payment of the first instalment up to the excess where the instalments paid for the last financial year exceeded the tax finally due.
  6. Wait for the settlement at the SECOND instalment: it is made on the basis of the results of the last closed year, and corrects the approximation of the first.
  7. For the 3rd and 4th instalments, reduce the amount otherwise payable if you anticipate a fall in the profit — and therefore in the tax — of the current year.
  8. To waive an instalment entirely, change the amount claimed to bring it to ZERO: that is the mechanism provided, not simply withholding payment.
  9. Enter the adjusted amount on instalment statement no. 2571-SD, which serves as the payment medium for corporate tax instalments and related contributions.
  10. Document your estimate: an unjustified adjustment triggers a 5 % surcharge on the amounts still due and late-payment interest.
  11. Settle at the latest on the 15th of the fourth month following the end of the financial year, on corporate tax balance statement no. 2572-SD.
  12. If your turnover for the last closed financial year reaches or exceeds €250 million, compute the LAST instalment on the forecast result of the current year, not on the result of the last closed year.

The form, line by line

Instalment statement no. 2571-SD
The payment medium for corporate tax instalments and related contributions. The adjustment is made by changing the amount entered on it.
Balance statement no. 2572-SD
The medium for settlement, to be filed at the latest on the 15th of the fourth month following the end of the financial year.
First instalment
Computed provisionally from the result of the year closed in N-2. It is settled when the second instalment is paid, on the basis of the results of the last closed year.
Waiver up to the excess
Where the instalments paid for the last financial year exceed the tax finally due, the first instalment may be waived up to the excess the business expects to benefit from.
Amount brought to zero
To waive a 3rd or 4th instalment where the instalments already paid will cover the whole of the tax, the amount claimed must be changed to bring it to zero.
5 % surcharge and late-payment interest
Where an adjustment is not justified: a 5 % surcharge on the amounts still due under article 1731 1° of the French tax code, and the late-payment interest of article 1727.
Last instalment of large businesses
For turnover of at least €250 million in the last closed financial year: the difference between 95 % of the estimated tax and the instalments already paid up to €1 billion of turnover, 98 % beyond.

Good to know

  • The adjustment works BOTH WAYS: upwards as well as downwards. People think of it to reduce, but adjusting upwards when the year is better than expected avoids a brutal balance on the 15th of the fourth month.
  • All companies subject to corporate income tax are concerned, whether by law OR BY ELECTION — a sole trader treated as an EURL therefore comes within it too.
  • The lag of the first instalment is not an anomaly: it is computed on N-2 because the last year is not yet settled, and settlement is provided for at the second instalment.
  • Waiving an instalment is not doing nothing: the amount claimed must be changed to bring it to zero.
  • The 5 % surcharge applies to the amounts STILL DUE and is added to the late-payment interest: the cost of an over-optimistic adjustment is cumulative.
  • The due date of instalments follows the CLOSING date of the financial year, not the calendar year.
  • Businesses whose turnover for the last closed financial year is at least €250 million must assess their last instalment on the FORECAST result of the current year: 95 % of the estimated tax less the instalments already paid up to €1 billion of turnover, 98 % beyond.

Common mistakes

  • Paying the first instalment as claimed when it is computed on an N-2 year far better than the last closed year.
  • Failing to deduct the excess instalments of the last financial year: the waiver of the first instalment up to that excess is expressly provided for.
  • Withholding payment without changing the amount claimed: to waive an instalment, the amount must be brought to zero.
  • Adjusting downwards without a documented estimate: an unjustified adjustment costs 5 % of the amounts still due plus late-payment interest.
  • Adjusting only downwards: the option works upwards too, and ignoring it pushes everything onto the balance.
  • Waiting for the balance to correct an estimate that has become wrong during the year, instead of adjusting the 3rd and 4th instalments.
  • Computing instalment dates on the calendar year when they vary according to the closing date of the financial year.
  • Forgetting the settlement at the latest on the 15th of the fourth month following the closing, on balance statement no. 2572-SD.
  • For a large business, computing the last instalment on the result of the last closed year instead of the forecast result of the current year.
  • Believing that adjustment does not concern companies subject to corporate income tax BY ELECTION: they are liable too.

Frequently asked questions

Can corporate tax instalments really be changed?

Yes. A business's activity, and therefore the amount of corporate income tax due, change from one financial year to the next: according to the amount of tax you expect to owe at the end of your financial year, you may adjust, upwards or downwards, the amount of the instalments claimed from you.

How is the first instalment computed?

The first instalment of a financial year is generally computed provisionally from the result of the year closed in N-2. The business then settles it when paying the second instalment, on the basis of the results of the last closed financial year.

In which cases may the first instalment be reduced or waived?

Two cases. If you expect the profits of the last closed financial year to be lower than those of the year before, you may reduce your instalment accordingly. And if the corporate tax instalments paid for the last financial year exceed the amount of tax finally due, you may waive payment of your first instalment up to the excess you expect to benefit from.

And for the 3rd and 4th instalments?

If you anticipate a fall in profit — and therefore in the tax of the current year — you may reduce the amount of the instalments otherwise payable. You may also waive payment of an instalment if you expect the instalments already paid to cover the whole of the tax you will owe for the current year: to do so, the amount claimed must be changed to bring it to zero.

What is the exposure if the adjustment is too optimistic?

Where an adjustment is not justified, a 5 % surcharge is applied to the amounts still due, under article 1731 1° of the French tax code, together with the late-payment interest set out in article 1727 of the same code.

When does settlement take place?

At the latest on the 15th of the fourth month following the end of the financial year, on the corporate tax balance statement, form no. 2572-SD. The due date of instalments, for its part, varies according to the closing date of the financial year.

Are there specific rules for large businesses?

Yes. For businesses whose turnover for the last closed financial year is €250 million or more, the last instalment must be assessed on the forecast result of the current year and not on the result of the last closed year. It equals the difference between 95 % of the estimated tax for that year and the instalments already paid where turnover is at least €250 million and no more than €1 billion, and 98 % where turnover exceeds €1 billion.

Who is liable to pay instalments?

In principle, all companies or legal entities subject to corporate income tax, by law or by election, are liable to pay that tax spontaneously under the conditions laid down by article 1668 of the French tax code.

Go further

Compute the related amounts

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.