Tax : 2023 French Income Tax Refunds and Payments – Calendar

For the income tax declaration that you had done in April-June 2023, if the tax calculated corresponds to the tax deducted at source in 2022, you do not have to do anything more.

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

1. you would receive a refund from tax department if you had overpaid
2. you owe the tax department and must do a payment if you had underpaid

Reimbursement from the Tax Department:

You are eligible,

• if the amount deducted in 2022 from your salary exceeds the final amount of your tax, or
• if you are entitled to a refund due to tax reductions or credits.

The details of your tax calculation will appear on your tax return “Avis d’imposition 2023” soon.

The reimbursements are made either on 24^th July or 2^nd August 2023,

• directly to the bank account that you provided during the tax declaration.
• if you have not provided a bank account, tax department will send a cheque to your home address.

Payment to the Tax Department:

You have an income tax balance to be paid to Impots, if:

• the amounts deducted at source in 2022 were insufficient, because your % of tax deducted at source was less “prélèvement à la source”
• you had received a bigger tax credit or advance tax reduction in January 2023, than what was required.

The amount to be paid will be taken directly from your bank account on 25th September 2023,

• in one go if the amount is less than or equal to €300.
• in 4 times if the amount is greater than €300.

Reference :

• Remboursement et paiement du solde de l’impôt 2023 : les dates à retenir !