Is your withholding rate at source too much or not high enough? This is the whole objective of the income tax return which makes it possible to regularize the payment of income tax. This year, 13.1 million taxpayers, according to the information communicated by the Directorate General of Public Finance (DGFIP), had the unpleasant surprise to note that they still owed money to the taxman after their declaration of income last spring.
The average balance is 1,901 euros, a few hundred less than last year, when the rest payable was 2,127 euros. On the other hand, last year, the number of taxpayers concerned was much less. Only 9.8 million tax households had to pay a balance to the tax administration for their 2023 income declared in the spring of 2024.
First fixed reimbursement on September 25
This is explained in particular by the increase in wages in the private sector, up to 2.8% in 2024. Despite the revaluation of 1.8% of the income tax on 2024 income, income has still increased faster than inflation (+1.2% over the period), on which the scale is indexed. So that INSEE, in its conjuncture note in June, already believed that the “Tax balance paid by households” in 2025 for 2024 would be “More dynamic than last year when this same balance paid by households had been particularly low due to the sharp drop in real wages in 2023”.
For homes which must pay a binding to the tax administration, note that if the income tax balance is less than or equal to 300 euros, a single levy will be taken on September 25. The amount will be deducted directly from the bank account communicated to the DGFIP. For households whose balance is greater than 300 euros, the tax administration will carry out four monthly samples spread until the end of 2025, September 25, on October 27, on November 27 as well as December 29. It is possible to request an additional period in the event of payment difficulties. The request must be filed no later than the last day of the month preceding the levy, August 31 for the monthly payment in September.
13.2 million tax households will be reimbursed by the taxman
Other taxpayers are luckier and benefit from a reimbursement of the tax administration. They are 13.2 million households concerned, for an average amount of 1,017 euros. In 2024, 16 million households had received a transfer from the tax service. This is the case when the compulsory levy rate is higher than the real tax level, especially when income has decreased and this development has not been notified to the tax administration. The French who made expenses in 2024 giving the right to discounts or tax credits such as donations, children’s guards or rental investments, are also likely to receive a reimbursement.
The first payments were made from July 25. The next will take place on Friday August 1. They appear directly on the bank account under the wording “revenue tax revenue” from “public finances DGFIP”. When the DGFIP does not know the taxpayer’s bank details, the reimbursement is transmitted in the form of a check addressed at home.
