Taxpayers in France must adjust their advance payments by December 10 to avoid potential repayments in 2027, as the DGFiP will issue advances based on 2025 expenses.
Deadline for advance payment adjustments
Taxpayers in France are being asked to update their advance payments for tax reductions and credits by December 10 to avoid having to repay excess amounts in September 2027. These payments are based on eligible expenses from previous years, and failure to adjust could lead to overpayment.Advance payment details
The Direction générale des finances publiques (DGFiP) will distribute these advance payments in mid-January 2027, typically covering 60 percent of the tax reduction or credit from the previous year. Eligible expenses include donations, union dues, Ehpad expenses, domestic employment, child care, rental investments, or overseas investments made in 2025 or earlier.Adjustment options for taxpayers
Taxpayers can modify their advance payments through their personal space on the tax website, under the "Withholding at source" section. They can choose to reduce the advance based on estimated 2026 expenses or cancel it entirely if no eligible expenses were incurred. Adjustments can also be made by phone or in person at local tax offices or France Services centers.Automatic calculation if no action is taken
If taxpayers do not adjust their advance by December 10, the DGFiP will automatically calculate it based on 2025 expenses. For example, a taxpayer with 3,000 euros in child care expenses in 2025 would receive a 900 euro advance in January 2027. If their 2026 expenses are lower, they may have to repay the difference in September 2027.Ineligible expenses and payment timing
Certain expenses, such as subscriptions to shares of SMEs or forest investments, are not eligible for the January advance. Tax benefits related to these expenses will be paid in full during the summer of 2027 if incurred in 2026.
