France’s 2025 income-tax balance: debit dates and checks

France began collecting outstanding 2025 income-tax balances on 25 September 2026. A balance of €300 or less was taken in one debit. Balances above €300 are divided into four debits on 25 September, 26 October, 26 November and 28 December 2026.

If you live in France or receive French income, check your tax notice and bank account now. The first collection date has passed, but three instalments may still be due before the end of the year.

France’s 2026 income-tax balance debit schedule

The French Ministry of Economy and Finance says 13.8 million households have a 2025 income-tax balance to pay in 2026. The average balance is €1,798. Your own amount and instalments are shown on your tax notice.

Why might you still owe income tax?

A balance can arise when the tax withheld from your 2025 income did not cover your final liability. It can also happen if the advance payment of tax reductions or credits received in January 2026 was larger than the amount ultimately due.

This does not automatically mean there is an error. France’s withholding-at-source system uses information available during the year, while the final calculation is made after the annual income declaration.

How will the debit appear on your bank statement?

The collection is taken automatically from the bank account registered with the French tax authority. The official origin should read DIRECTION GENERALE DES FINANCES PUBLIQUES. The label should include SOLDE IMPOT REVENUS 2025 followed by an invoice number.

Compare the amount with the schedule on your official tax notice. The invoice number can also be checked against the “Vos références” section of that notice.

Where can you check the amount and bank account?

Sign in directly at impots.gouv.fr or use the official impots.gouv mobile application. Your tax notice states the balance and collection dates. The service Gérer mon prélèvement à la source shows the bank details used for future collections.

If your bank account has changed, update it promptly through the official service. Do not assume that changing details with another French public body will also update your tax account.

What should you do after the first debit?

• Check whether the 25 September debit matches your tax notice.
• If your balance exceeded €300, make sure sufficient funds will be available for 26 October, 26 November and 28 December.
• Verify the registered bank account through your secure tax account.
• Keep the tax notice and bank statement together in case you need to query a payment.
• Contact your local public-finance centre through the secure messaging service if an amount appears wrong or a debit failed.

Update withholding if your circumstances changed

The tax authority advises taxpayers to report changes in income or personal circumstances through Gérer mon prélèvement à la source. Examples include a promotion, retirement, marriage or birth.

Updating your details can adjust future withholding and reduce the risk of another large balance when 2026 income is reconciled in 2027. Individual tax and treaty questions can be complex, especially for people with income in more than one country, so seek qualified advice where necessary.

Watch for tax-payment scams

The French government warns taxpayers not to make a payment through a link in an email announcing that a tax notice is available. Open the tax website or app directly instead.

Your 2026 tax notice is normally available electronically in your secure account. Paper notices are generally no longer sent unless the taxpayer requested one before 15 June 2026.

Official information

The dates, €300 threshold, bank-statement wording and security advice were checked against the French Ministry of Economy and Finance announcement dated 21 September 2026.

Featured image: the Colbert building of the French Ministry of Finance and Pont de Bercy in Paris, photographed by Dinkum on 11 November 2012. Dedicated to the public domain under CC0 1.0 via Wikimedia Commons. The image has been resized and cropped for display.