Overview
- Automated collections start 25 September: balances of €300 or less are taken in a single debit today, while larger amounts are split into four equal charges on 25 September, 27 October, 27 November and 29 December.
- About 13.1 million households are affected this year, with an average balance due of €1,901, down from €2,127 a year earlier.
- For most taxpayers the debit is automatic from the bank account on file, but those who did not provide one must pay online via impots.gouv.fr by the deadline shown on their tax notice.
- The remaining amount reflects differences between pay‑as‑you‑earn deductions and actual liability, often due to higher 2024 income, changes in family status or an advance of tax credits that proved too high.
- Taxpayers facing difficulty can request deferrals, extended installment plans or discretionary remissions, and since 1 September married or pacsé couples have individualized withholding that can change monthly net pay without altering the annual tax.