Income tax: the tax authorities carry out the annual regularization

Be careful to have enough money in your current account. The tax authorities will soon make several levies from millions of taxpayers: this involves, like every autumn, the regularization of income tax. Because despite the withholding tax, changes in remuneration or family situation can modify the amount of tax to be paid and create a discrepancy with the amount already paid.

The French people affected by regularization have been warned since they filed their declaration of income received in 2025 in the spring. If applicable, it is specified on their tax notice. If the amount owed to the tax authorities is less than or equal to 300 euros, it will be taken in one go on Friday September 25. The levy will be identified by its origin (“General Directorate of Public Finances”) and its wording (“income tax balance 2025 invoice number XXX”), explains Bercy.

Four direct debits for large regularizations

When the amount to be made up is greater than 300 euros, the payment will be spread in four installments until the end of the year. The first collection will also take place on Friday September 25. The following ones will be carried out on October 26, November 25 and December 28. For tax notices issued late in October, payment will only take place in two installments, on November 25 and December 28. The luckiest ones, who had conversely paid too much tax by withholding tax, have already received their regularization refund, on July 24 or 31 depending on the taxpayers concerned.

To avoid any unpleasant surprises (and late payment penalties in the worst case), you should ensure in your personal space on the tax website that your bank details are correctly entered to allow a direct debit... and that they are up to date. In the event of significant financial difficulties (unforeseeable loss of income, exceptional family event, etc.), it is sometimes possible to request a payment extension.