The deadline is fast approaching. Certain expenses give rise to reductions and tax credits, which can, initially, be paid in the form of a tax advance. Those affected have until December 11 to modify the payment of this advance. Paid in January 2026, it corresponds to 60% of the amount which must be allocated to them as part of their tax advantage.
A question remains: what does this advance actually correspond to? Certain expenses, indicated in the income tax return relating to the year 2024 and filed in 2025, entitle the person who incurred them to reductions and tax credits. Certain tax advantages give rise to the payment of an advance in January 2026, in the form of a transfer to the bank account whose details are indicated in your online space “Manage my withholding tax” on impots.gouv.fraccording to the website Service-public.fr.
However, if the amount of the deposit paid is too high, you will have to repay the “overpayment” during the summer of 2026. To avoid this situation, you can modify the payment of this tax advance. The balance due for the reduction or tax credit concerned will be paid during the summer of the same year.
What reductions or tax credits are affected by this system?
The Service-public.fr website lists the different tax credits and reductions concerned by payment of this tax advance:
- Home employment tax credit;
- Tax credit for childcare costs;
- Union dues tax credit;
- Tax reduction for overseas investments in housing;
- Tax reduction for dependency-related expenses;
- Tax reduction on rental investments in the furnished rental sector in certain structures (Censi-Bouvard);
- Scellier rental investment tax reduction;
- Duflot and Pinel rental investment tax reduction;
- Tax reduction on donations to charities and political parties;
- Tax reduction under the Loc’Avantages system.
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