Reductions and tax credits: are you affected by the 60% advance?

With the introduction of the withholding tax, tax reductions and credits continue to be taken into account in the calculation of income tax. They are calculated on the basis of the expenses indicated in the annual tax return, and paid with a year of delay.

The 60% advance paid in mid-January is thus calculated on the basis of the tax reductions or credits included in the 2024 tax return filed in spring 2025.

It affects more than 9 million households who benefited from tax credits and reductions in 2025.

The payment of this deposit occurs in January to limit cash offsets, unless you have reduced the amount in "Manage my withholding tax" on impots.gouv.fr between September and December 2025.

Payment is made by transfer on the bank account whose details are mentioned in the online service “Manage my direct debit at source” on the website impots.gouv.fr. This transfer will be labeled “CREDIMPOT ADVANCE”.

The balance of these tax credits (40%) will be paid in the summer of 2026 based on the income tax return completed in the spring of 2026, provided you have made eligible expenses for a tax reduction and tax credit in 2025.

To learn more about the tax reductions and credits that qualify for this advance (donations to works, union dues, home employment, early childhood care expenses, expenses related to addiction, rental investments, etc.), consult the fact sheet of Public Service : How are tax reductions and credits paid?

A document specifying the amount and payment terms is available in your particular space on the site impots.gouv.fr a few days before the payment of the advance.