France tax balance payments scheduled to begin September 25

French taxpayers should prepare for the 2026 tax balance payments, which may begin appearing on bank accounts as early as September 25. This balance represents a regularization of taxes owed following the 2025 income declarations. Discrepancies often arise if withholding taxes collected throughout the year did not fully cover the final tax liability, such as in cases of increased income or specific tax credits.

The payment structure depends on the total amount owed: amounts of €300 or less are collected in a single installment on September 25. For amounts exceeding €300, the payment is automatically split into four equal installments, typically scheduled for September 25, October 26, November 25, and December 28.