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The submission period of the 2025 tax declaration (for 2024 income) is now over, however there are still several important dates in the coming months to know. 

Declarations should have been made in May or June by anyone who needed to inform tax authorities of their 2024 income, with authorities having allowed corrections up until the end of June (although certain corrections can still be made later in the year).

The declarations are now being assessed, with a final avis (notice) to be sent by August 1.

Below, we look at the key dates and any actions you may potentially still need to do.

July 25 - August 1: Avis, refunds, and tax credits 

The final avis relating to the 2024 income will arrive between these dates, either by post or through your personal space on the .

A preliminary avis was given to taxpayers after they completed their declaration in May/June, but this updated notice will have the final calculations.

It will show whether a refund is due or additional tax is payable - no further action is taken with regard to the declaration if neither of these is applicable. 

If you are in line to receive a refund (for example because too much tax was taken ‘at source’ on via estimated instalments last year), this should be received as a one-off payment.

Payment will be made to the bank account shown on your personal space, or by cheque if no account information is given. 

You should ensure the bank account/address details held by the tax authorities are correct. 

This is also the time where any remaining tax credit money is paid to households for the 2024 year, recalculated based on the 2025 declaration which details the actual 2024 information.

To recap, in January 60% of the expected tax credit for the previous year’s income is payable (ie. payments in January 2025 related to the 2024 tax year).

This payment is based on tax credit calculations from the most recent information held by the French authorities, being your 2024 tax declaration for 2023 income. 

The authorities then recalculate the amounts based on the latest 2025 declaration (for 2024 income) which contains the up-to-date information and they pay any remaining balance for the 2024 year.

If the amount of tax credit you qualified for in 2023 and 2024 is the same, this will be the 40% outstanding amount, however if information has changed it will be recalculated proportionally.

Further information on how the payments are calculated can be seen in our article here. 

Before September 14: updating bank information 

If you need to pay an additional amount of income tax, you will be informed of this on your avis. 

In this case, you will need to ensure your bank details are correct, as the payment will be taken by direct debit. 

Unlike with refunds – where you are merely advised to make sure your details are correct to not miss out on payments – you must ensure bank details are correct for payments to be collected by the authorities.

You have until September 14 to update these on your personal space via the French tax site (it is not possible to pay via cheque). 

Failure to update your information will be seen as refusal to pay the tax, resulting in potential penalties.

If you have difficulties with updating the information you can contact the tax services by calling 0 809 401 401 or by making an appointment at your local tax office. 

Alternatively, if you are struggling financially, read our article on the steps you can take here.

September 25: Payment (or first instalment) deducted 

If the amount you owe is €300 or less, the payment will be taken from your account on September 25. 

If it is over €300, payment is taken in four equal instalments. 

These fall on September 25, October 27, November 27, and December 29.