Refund and payment of the balance of the 2026 tax: dates to remember

Income tax has been levied at source since 1^er January 2019. The annual tax return that comes in the spring allows you to check your situation and update it if necessary. The final amount of tax payable on income for the previous year is determined at that time.

For the 2026 return you just filed, if the tax calculated corresponds to the amounts deducted at source in 2025, you have no steps to take.

If the amounts do not match, you are in one of these 2 situations:

• you will receive a refund of the overpayment from the tax authorities;
• you have a balance to pay to supplement what has already been paid.

Repayment of overpayment

You are eligible for reimbursement if the amount deducted in 2025 as part of the withholding tax is greater than the final amount of your tax, or if you are entitled to a refund of tax reductions or credits. The details of your tax calculation are indicated on your tax notice, available in your online space or by mail during the summer of 2026.

The top-up or balance of income tax payable

You have an amount to pay as an income tax balance. This may be the case if:

• the amounts withheld at source in 2025 do not cover the final amount of tax due;
• you received too much advance tax credit or reduction in january 2026.

If you are in one of these situations, you do not have to take any steps. The amount to be paid will be taken directly from your bank account from 25 september 2026 :

• in a single installment, on 25 September 2026, if the amount is less than or equal to €300;
• in 4 maturities of equal amount if the amount is greater than 300 €: September 25, October 26, November 25 and December 28, 2026.

In the event of the impossibility of direct debit

The payment terms can be found on your tax notice or on the request for regularization sent to you following a refusal of the levy. In the absence of bank details, or in the event of a direct debit rejection, or if your notice does not provide for an automatic debit, you will have to pay the remaining amount due according to one of the following payment methods:

• amount less than or equal to 300 €: online payment on the tax website or via the mobile app, or by any other authorized means of payment (cash and credit card froman authorized tobacconist or partner or check with your public finance center);
• more than 300 €: online payment on the tax website or via  the mobile app .