Are you one of the 10 million French people debited by the tax authorities on September 26?

The axe is about to fall. This summer, 9.8 million taxpayers noticed bad news on their tax notice: they will be subject to one or more automatic deductions starting September 26 to pay off a balance of income tax owed. As this date approaches, the General Directorate of Public Finances (DGFiP) reminded people of this deadline in an official press release.

There is nothing to worry about for the French people concerned: having an excess to pay is not illegal. It is even the logical consequence of the withholding tax system set up in 2019: the administration collects tax from taxpayers based on their financial situation declared at the beginning of the year, which may require adjusting the tax collected after the spring tax returns. 16 million French people received a payment from the DGFiP in July to reimburse them for an overpayment of income tax in 2023, while 10 million taxpayers must pay an excess. The causes of an excess of income tax to be paid can be diverse: salary promotion not reported in one’s personal space, end of benefit from a tax credit, or delay in reporting a change in family situation.

The FGFiP has also made recommendations to avoid these unpleasant summer surprises: “To avoid having to pay an additional amount in 2025, remember to declare, as soon as possible, via the online service “Manage my withholding tax” or to your public finance center, any change in personal situation (marriage, birth, etc.) or change in income (promotion, retirement, etc.) in order to adjust your withholding tax accordingly.”

Ceiling of 300 euros and rejection of direct debit

If the balance is less than 300 euros, a single debit will be made automatically on September 26. Otherwise, the amount of the remaining charge is divided into four equal amounts, the debit of which is staggered over four months: the taxpayer will then be debited a quarter of the balance on September 26, then again on October 25, November 25 and December 27, 2024.

Be careful, however, about the rejection of the direct debit. If the taxpayer’s account does not have enough funds, he or she is exposed to the payment of bank charges as well as an increase in income tax provided for by the General Tax Code. In this case, the taxpayer receives a notice of rejection of the direct debit inviting him or her to regularize his or her situation.