The dates and terms of payment of the balance of income tax or reimbursement of overpayment have been communicated by the government.
Following your 2019 income tax return made last spring, the tax authorities have determined the final amount of your tax. Amount of which you will be officially informed in your tax assessment. Even if income tax is now deducted at source, an adjustment still takes place the following year.
Note: your income tax notice will be sent or posted online in your particular area of the site www.impots.gouv.fr between July 29 and September 7, 2020.
If the tax thus calculated corresponds to the amounts deducted in 2019, your situation does not entail any adjustment. Otherwise, two hypotheses can arise.
First hypothesis: you have an income tax balance to pay because, for example, the amount of the source deductions made in 2019 is insufficient, or you have benefited from an advance of reductions or tax credits too high in January 2020. In this case, if the amount of tax due is less than or equal to € 300, it will be deducted in one installment, on September 25, 2020. On the other hand, above € 300 , four samples will be taken: September 25, October 26, November 26 and December 28, 2020.
Note: for the September direct debit, you can update your bank details until September 11, 2020 in your particular space, in the “Manage my direct debit at source” section, or by telephone by contacting your tax center at 0 809 401 401.
Second hypothesis: you are entitled to a refund because the amount deducted at source in 2019 is greater than the final amount of your tax, or you benefit from reductions or tax credits. In this case, reimbursement will normally be made by bank transfer on July 24 or August 7, 2020.