Source date: 2026-06-16
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From July 1, 2026
Refund and payment of the 2026 tax balance: key dates to remember Published on June 17, 2026 - Service Public / Directorate of Legal and Administrative Information (Prime Minister)
The income tax return allows you to verify that the tax withheld at source corresponds to the tax due. Are you eligible for a refund, or do you need to pay a balance of income tax? Service Public informs you about the different situations and the corresponding deadlines.

Income tax has been withheld at source since January 1, 2019. The annual income tax return filed in the spring allows you to check your situation and update it if necessary. The final amount of tax due on the previous year's income is determined at that time.
For the 2026 return you have just filed, if the calculated tax matches the amounts withheld at source in 2025, you do not need to take any action.
If the amounts do not match, you are in one of these two situations:
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You will receive a refund of the overpayment from the tax administration;
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You have a balance to pay to complete what has already been paid.
The withholding tax rate is set by the tax administration; it corresponds to the tax rate and determines the percentage of your income withheld for tax. It is calculated based on the income tax return filed in the spring (on the previous year's income). It can be modified throughout the year, including at the time of filing the tax return.
Refund of overpayment
You are eligible for a refund if the amount withheld in 2025 under the withholding tax system is higher than the final amount of your tax, or if you are entitled to a repayment of tax reductions or credits. The details of your tax calculation are indicated on your tax notice, available in your online account or by mail during the summer of 2026.
The refund is made directly to the bank account you provided to the General Directorate of Public Finances (DGFiP) between July and August. Or by sending a check to your home if you did not provide a bank account. Remember to check that the bank account registered with the tax administration is correct.
The additional amount or balance of income tax to be paid
You have an amount to pay as a balance of income tax. This may be the case if:
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The amounts withheld at source in 2025 do not cover the final amount of tax due;
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You received an advance on tax reductions or credits that was too large in January 2026.
If you are in one of these situations, you do not need to take any action. The amount to be paid will be directly debited from your bank account starting September 25, 2026:
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In a single payment on September 25, 2026, if the amount is less than or equal to €300;
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In 4 equal installments if the amount is greater than €300: September 25, October 26, November 25, and December 28, 2026.
In case of inability to make automatic debit
The payment methods are indicated on your tax notice or on the regularization request sent to you following a rejected direct debit. In the absence of bank details, or in case of a rejected direct debit, or if your notice does not provide for automatic debit, you must pay the remaining amount due using one of the following payment methods:
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Amount less than or equal to €300: online payment on the tax website or via the mobile app, or by any other authorized payment method (cash and bank card at a tobacconist or approved partner or check at your public finance center);
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Amount greater than €300: online payment on the tax website or via the mobile app.
If you encounter difficulties paying your balance, you can request a payment extension. You must make the request no later than the last day of the month preceding the debit (for example: before August 31 for a September debit).
See also
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Deduction, tax reduction, tax credit: what are the differences? Service Public
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2026 Income Tax Return: how to correct it? Service Public
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Income tax: refund or balance to pay, who is concerned? Ministry in charge of the economy
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Withholding tax and tax credits: how does it work? Ministry in charge of the economy
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I have a balance to pay following my income tax declaration and I am having payment difficulties. Can I spread the payment of this balance over more than 4 monthly installments? Ministry in charge of the economy
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Tax calendar Ministry in charge of the economy
Agenda
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From June 24 to July 21, 2026 Sales What are the dates for the summer sales of 2026? Published on May 7, 2026
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Until June 30, 2026 Taxes 2026 Property declaration: in which cases must you provide information in 2026? Published on April 20, 2026
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From July 1, 2026 Parenthood Creation of an additional birth leave Published on January 7, 2026
Source: Service-Public individuals
