Withholding tax

Tax credits and reductions: 60% advance paid on January 15, 2024

Publié le 12 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Do you employ a home worker for housekeeping or childcare? Do you have any accommodation costs in Ehpad? Donations to associations or union dues? Have you made rental investments (Duflot, Pinel, Scellier, DOM, Censi-Bouvard)? You are entitled to tax credits for these expenses and will receive an advance of 60% of their total amount as of January 15!

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Image 1Crédits: Prostock-studio - stock.adobe.com

With the introduction of the withholding tax, tax reductions and credits continue to be taken into account in the calculation of income tax. They are calculated from the expenses indicated in the annual income tax return and paid with a lag year.

The advance of 60% paid in january 2024 is thus calculated on the basis of the tax reductions or credits entered in the 2022 tax return filed in spring 2023.

It affects more than 9 million households who received tax credits and reductions in 2023.

The payment of this deposit comes in January to limit the cash mismatches, unless you have reduced the amount in “Manage my withholding tax” on taxes.gouv.fr between September and December 2023.

Payment is made by transfer on the bank account whose details are mentioned in the online service “Manage my direct debit at source” on the website impots.gouv.fr. This transfer will read ‘ADVANCE CREDIMPOT’.

The balance of these tax credits (40%) will be paid out in summer 2024 based on your spring 2024 tax return, provided you have made eligible expenses for the 2023 tax credit and reduction.

To find out if you will receive this advance, visit the tax website on picture on the tax credits and reductions eligible for this advance (donations to works, union dues, employment at home, childcare expenses, expenses related to dependency, rental investments, etc.).

A document specifying the amount and the terms of payment is available in your particular space on the website impots.gouv.fr a few days before the payment of the advance.


if you stopped the recurring tax credit or rebate expenses in 2023 (for example, you no longer have a homeworker), but did not cancel before the specified deadline (mid-december 2023), the advance granted in january 2024 will be taken over when your tax is settled in summer 2024.


since january 2022, individual employers can benefit from an immediate tax credit advance service if they use the direct employment of a home-based employee, on the website cesu.urssaf.fr.

The immediate advance for personal services allows you to automatically deduct the tax credit each month from expenses incurred for the employment of a homeworker. This service is optional and free.