The French government is continuing its process of regularizing income tax for the year 2025. Earlier this summer, 12.6 million households received reimbursements after being overcharged. Now, the Direction générale des finances publiques (DGFiP) is preparing to deduct the remaining tax balance from 13.8 million taxpayers who owe money. This applies to households where the amount of tax withheld from their income in 2025 was not enough to cover the full tax owed, or those who received too large an advance of tax reductions and/or credits in January 2026. According to France Inter, the average remaining balance to be paid this year is 1,798 euros. Taxpayers can view the exact amount owed on their tax notices, which were published online or sent by mail this summer. The payment will be automatically withdrawn in one or four installments, depending on the amount owed. If the remaining tax balance is 300 euros or less, it will be deducted in a single payment from the bank account provided to the tax authorities on Friday, September 25. If the balance is more than 300 euros, it will be split into four equal installments. These will be deducted on September 25, October 26, November 25, and December 28. Each withdrawal will be clearly marked on the bank statement with the name of the tax authority and a description indicating the purpose of the payment. For those who received their tax notice late in October, the payment will be made in two installments: on November 25 and December 28. If a taxpayer does not have a bank account on file or if the automatic withdrawal is rejected (for example, due to a closed account or insufficient funds), or if the notice does not include automatic withdrawal instructions, they must pay the remaining balance manually. Options include paying online through the site Impots.gouv.fr or the app Impots.gouv; paying in cash or by credit card at a post office or approved partner; or paying by check at the local tax office, but only if the balance is 300 euros or less. The tax authorities emphasize that the available payment methods are clearly outlined in the tax notice or in the regularization request sent after a rejected withdrawal. Taxpayers who have difficulty paying their balance can request a payment extension as an exception. This can be done through their Finances publiques account by accessing their secure mailbox and selecting the option to write to the administration regarding payment difficulties. Alternatively, they can visit their local tax office. The request must be made by the third month of the payment deadline—for example, by December 15, 2026, for a tax due on September 15, 2026. To avoid owing additional taxes next year, taxpayers are advised to adjust their source withholding rate in real time if their income increases or if their circumstances change. This can be done online through the section "Manage my source withholding" or in person at a local tax office.