French form 2571 — corporate-tax instalment slip
Payment slip 2571-SD accompanies each quarterly corporate-tax (IS) instalment in France. Each instalment is in principle one quarter of the corporate tax computed on the last closed fiscal year, paid by direct debit from the professional account on impots.gouv.fr at the four yearly deadlines. No instalment is due if your reference corporate tax is €3,000 or less. The balance is paid with slip 2572-SD.
Up to date for 2026 — verified on August 26, 2026Official form2571-SDGuide: about 15 min
This content is part of the path: Filing and paying my company's corporate tax· Step 11 of 12· Next step: French form 2572 — corporate tax balance statement
Deadlines
- 1st instalment: 15 March
- 2nd instalment: 15 June
- 3rd instalment: 15 September
- 4th instalment: 15 December
- Balance (slip 2572-SD)
- By the 15th of the 4th month after year end (15 May for a 31 December year end).
- Four instalments, then the true-up on the 15th of the fourth month
- Companies liable to corporate tax pay four instalments during the year and true them up no later than the 15th of the fourth month following the year end — that is, on balancing slip 2572.
Documents to prepare
- Previous year's corporate tax (basis for the instalments)
- Schedule of quarterly instalments
- Direct debit (télépaiement) credentials
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RELEVÉ D'ACOMPTE D'IS (2571-SD) — NOTE DE PRÉPARATION
Société : … — SIRET ….
Siège social : ….
Exercice social : du … au ….
Montants portés sur le relevé
Impôt sur les sociétés à payer (case 10)… €
Montant total à payer (case 12)… €
Paiement
Date de paiement prévue : ….
Mode de paiement : télépaiement, obligatoire pour l'impôt sur les sociétés quel que soit le chiffre d'affaires.
Contact renseigné sur le relevé : ….
Fait à …, le …
Signature
Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Companies subject to French corporate tax whose reference tax (last closed year) exceeds €3,000 — below that, no instalments are due.
- New companies (or newly subject to corporate tax) are exempt from instalments for their first fiscal year.
Worked example
Example: instalments of Rayan's company
The previous year's corporate tax of Rayan's company is €30,000. It pays four quarterly instalments of €7,500 through form 2571, paid by direct debit at each due date. At closing, any balance is settled with the final corporate tax assessment.
How to fill it in, step by step
- Determine the base: the reference corporate tax of the previous year.
- Compute each quarterly instalment.
- Fill in form 2571 for the current due date.
- Pay by direct debit from your impots.gouv.fr professional account.
- Keep the statements: they are credited against the tax assessed with the 2065.
The form, line by line
- Computation base
- The reference tax is the corporate tax of the last closed year (carried from return 2065-SD); each instalment is in principle one quarter of it. Estimate it with the linked calculator.
- SME reduced rate
- The 15% reduced-rate portion is reflected in the instalment computation — the split appears on the slip.
- Adjustment
- If you expect the current year's tax to be lower than the reference, you may reduce or suspend remaining instalments — at your own risk (surcharges if insufficient).
- Direct debit (télépaiement)
- Payment is exclusively by direct debit from the impots.gouv.fr professional account — the paper slip is no longer mailed.
- Instalment base: before tax credits
- The amount the instalments are based on is taken BEFORE any set-off of tax credits. An expected tax credit therefore does not reduce the instalment due: it is set off later, at settlement.
Good to know
- First year subject to corporate tax: no instalments — the first year is settled in one payment.
- The balance after instalments is paid via the dedicated balance statement, distinct from the 2571.
- A loss-making previous year means no instalments: the duty to pay them falls on companies whose last closed year shows taxable profit, and where that year shows none, no instalment is due for the new year.
Common mistakes
- Missing a deadline: unpaid instalments trigger surcharges and late interest.
- Adjusting downwards without a solid estimate: shortfalls incur a 5% surcharge plus interest.
- Computing instalments on forecast profit instead of the last closed year's tax.
- Confusing the instalment slip (2571) with the balance slip (2572).
- Ignoring the exemption: where the reference corporate tax is €3,000 or less, no instalment is due.
Frequently asked questions
How is a corporate-tax instalment computed?
Each instalment is in principle one quarter of the corporate tax on the last closed year (split between the 25% standard rate and the 15% SME rate). Four instalments are due yearly: 15 March, June, September and December.
Who is exempt from instalments?
Companies whose reference tax does not exceed €3,000, and new companies for their first year.
Can an instalment be reduced if profits fall?
Yes — you may adjust downwards if you expect the current year's corporate tax to be lower than the reference tax, but an over-optimistic estimate exposes you to a 5% surcharge plus late interest on the shortfall.
How do you pay the 2571 instalment?
Exclusively by direct debit from your professional account on impots.gouv.fr, at each quarterly deadline.
What is the difference between 2571 and 2572?
2571-SD accompanies the four quarterly instalments; 2572-SD is used to pay the balance after filing return 2065-SD.
My previous year was loss-making — must I still pay instalments?
No. The duty to pay instalments applies to companies whose last closed financial year shows a taxable profit; where that year shows none, no instalment is due for the new year.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French form 2065 — corporate-tax results return
- French form 2572 — corporate tax balance statement
- Cerfa 1329-AC — CVAE instalment statement
- Adjusting corporate tax instalments — reducing, waiving, and the cost of a wrong estimate
- Moving a sole trader business to corporate tax — electing to be treated as an EURL
Official sources
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.