How are tax reductions and credits paid?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
You benefit from a reduction or a tax credit. Some of these benefits (donations to works, home employment...) are refunded to you in 2 stages: an advance in January, then the balance in the summer. An immediate payment is made, in certain cases and under certain conditions, for home employment and child care tax credits. Other benefits are paid in full after the tax return. We tell you what you need to know.
Some tax credits and reductions allow you to benefit from an advance, also called down payment :
- Home Employment Tax Credit
- Early Childcare Expense Tax Credit
- Tax reduction expenses related to dependency
- Tax reduction for donations to public interest organizations
- Tax reduction for donations to political parties
- Union dues tax credit
- Tax reduction for rental investments Duflot and Pinel.
- Tax reduction for rental investment Scellier
- Tax reduction for rental investment in the furnished rental sector in certain structures (Censi-Bouvard)
- Tax reduction overseas investments in housing.
Other tax benefits do not entitle you to a deposit. They are refunded in full after the tax return that concerns them.
The refund varies depending on whether the tax benefit gives rise to an advance or not:
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Advantages that give rise to an advance
Reimbursement is made in 2 steps:
- One down payment from 60% paid in January, based on the amount of the tax reduction (or credit) received in the previous year
- The balance paid in the summer, based on the expenses you actually incurred (as shown on your spring tax return), up to the limit of the benefit (reduction or tax credit) you may receive.
Example :
You have made a donation to a charity of general interest €450 in 2024, then a donation of €500 in 2025.
You are entitled to a tax reduction of 66% for your 2025 donation, €330.
You touch €178 in January 2026, then €152 in summer 2026.
The amount of the advance shall be paid by transfer to your account banking.
Non-advance benefits
Some tax benefits do not qualify for an advance, for example tax reduction for children's school fees.
The whole advantage is then paid in the summer, after the tax return in respect of him.
Example :
You've done some work to adapt to loss of autonomy in your home and you are entitled to a tax credit for your 2025 income.
You indicate your situation in the 2026 return of your 2025 income.
Your tax credit will be reflected in your tax notice in the summer of 2026.
If you resort for the 1re In addition to a tax credit or reduction entitling to a down payment, the entire benefit is also paid in the summer.
You will be able to benefit from an advance for the benefit obtained the following year.
If you received an overpayment in January, you will need to repay the overpayment in September.
This will be the case, for example, if you have significantly reduced the amount of your donations compared to the previous year or if you have no longer used a home-based job.
To avoid an overpayment, you can change the advance payment or waive it.
The advance due in January 2027 may be modified or canceled in the last quarter of 2026.
You can request the change directly in your Personal space online:
For some home services performed in 2026, you can apply for the immediate payment of the tax credit.
Your situation depends on the following:
- Type of service
- Direct employment of the employee or recourse to an organization or a company of personal services
- Payment of the FCH: titleContent or theApa: titleContent.
The refund of your tax benefit depends on your situation:
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You're using child care
Your situation varies depending on the age of the child:
Children under 6 years old
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Please note
The possibility of an immediate advance of the tax credit is provided for on 1er September 2027 at the latest.
Children over 6 years old
You are concerned if you have your child over 6 years of age cared for at home, for which you can no longer benefit from the additional freedom to choose the method of custody. The reimbursement of your tax benefit depends on whether you directly employ your employee or use an intermediary.
You directly employ the employee
The refund of your tax benefit depends on whether or not you have subscribed to the Cesu+ service.
Your situation varies depending on whether or not you opt for an immediate advance.
The immediate advance of the tax credit allows you to directly pay part of the salary and expenses due for your home employee.
The supplement is taken directly from your account.
You must activate the immediate advance of the tax credit from your Cesu+ account.
Complete the form.
The service will be active after a minimum of 24 hours.
Warning
If you want to opt for the immediate advance of the tax credit, you must ask for the employee's consent.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You are using an organization or a company of personal services
Your situation varies depending on whether or not you opt for an immediate advance.
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-employed person.
Your personal services organization may offer you to benefit from the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits.
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-employed person.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You receive the personalized autonomy allowance (APA)
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Please note
The possibility of an immediate advance of the tax credit is provided for on 1er September 2027 at the latest.
You receive the disability compensation benefit (PCH)
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Please note
The possibility of an immediate advance of the tax credit is provided for on 1er September 2027 at the latest.
Other situations
The reimbursement of your tax benefit depends on whether you directly employ your employee or use an intermediary.
You directly employ the employee
The refund of your tax benefit depends on whether or not you have subscribed to the Cesu+ service.
You have subscribed to the Cesu + service
Your situation varies depending on whether or not you opt for an immediate advance.
The immediate advance of the tax credit allows you to directly pay part of the salary and expenses due for your home employee.
The supplement is taken directly from your account.
You must activate the immediate advance of the tax credit from your Cesu+ account.
Complete the form.
The service will be active after a minimum of 24 hours.
Warning
If you want to opt for the immediate advance of the tax credit, you must ask for the employee's consent.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You have not subscribed to the Cesu + service
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You are using an organization or a company of personal services
Your situation varies depending on whether or not you opt for an immediate advance.
You opt for an immediate advance of the tax credit
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-employed person.
Your personal services organization may offer you to benefit from the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits.
You do not opt for an immediate advance of the tax credit
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-employed person.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
The terms depend on your situation:
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You employ a live employee
You must first have a Cesu account.
If you don't have a Cesu account, you can create it:
Join the universal service employment voucher (Cesu)
You must also meet the following conditions:
- Have a tax number corresponding to your marital status
- Have completed at least one tax return.
If you do not meet these conditions, you must contact the tax services.
Who shall I contact
Then you have to subscribe to Cesu+ service.
Join the Cesu + online service
You can go to the “Tax benefit” section of your personal area.
Warning
For these steps, you must ask for your employee's consent.
You are using an organization or a company of personal services
Your personal services organization can offer you the immediate advance.
He must be empowered to do so.
If you agree, it proceeds free of charge to your registration.
It provides to theUrssaf: titleContent the following information:
- Last name, first name
- Date and place of birth
- Mobile phone number, email address and postal address
- Bank details.
You must also meet the following conditions:
- Have a tax number corresponding to your marital status
- Have completed at least one tax return.
If you do not meet these conditions, you must contact the tax services.
Who shall I contact
If these conditions are met, you will receive an email fromUrssaf: titleContent for activate your Cesu account.
Please note
If you don't have a Cesu account, you can create it through a link in the email of theUrssaf: titleContent .
Once the immediate advance is activated, you receive payment requests from your organization in your Cesu account.
The amount of the tax credit is deducted from the amount of the benefit.
You have 2 days to validate or contest a request for payment.
After this period, the application is validated automatically, then the amount taken from your bank account.
The immediate benefit does not replace the tax credit.
It is paid within the limit of the tax credit you can benefit from.
The amount of the immediate advance is also capped for your tax home depending on your situation:
- €10,000 for people with disabilities
- €6,000 in other cases.
When finalizing your 2025 income tax, the immediate advance tax credit will be deducted from the tax credit to which you are entitled for your 2025 expenses.
FYI
If you received the immediate advance of the Home Employment Tax Credit in 2025, the amount received for that advance will be pre-filled in your return revenue in spring 2026.
You can benefit from the immediate advance only if you pay the amounts due to the home worker you employ (salary, social security contributions).
In the event of total or partial non-payment, you lose the right to an immediate advance.
You will be informed of the decision to exclude or suspend, as well as the conditions to be met in order to use the device again.
FYI
You must present the supporting documents of payment requested from you. The absence of supporting documents makes you lose the benefit of the immediate advance.
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
To contact the local service managing your file
Tax department (treasury, tax department...)Gets information.
If you are a client of a personal services organization
By phone: 0806 806 028
By internet: www.particulier.urssaf.fr
Advance payment on the amount of tax advantages (Article 1665a)
Immediate payment of the tax credit (Article 13)
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Ministry of Finance