Taxes

2023 tax refund and payment: dates to remember!

Publié le null - Legal and Administrative Information Directorate (Prime Minister)

The tax return makes it possible to check that the tax levied at source corresponds to the tax due. Are you eligible for a refund or will you have to pay a balance of income tax to the tax authority? Service-Public.fr informs you of the different situations and reminds you of important deadlines.

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Image 1Crédits: Gorodenkoff - stock.adobe.com

Income tax has been levied at source since the 1ster January 2019. The annual income tax return that comes out in the spring allows you to check your situation and update it if necessary. The final amount of tax payable in respect of income for the preceding year shall be determined at that time.

For the 2023 return you just filed, if the tax calculated corresponds to the amounts deducted at source in 2022, you don't have to do anything.

If the amounts do not match, you are in one of these two situations:

  • you will receive a refund of the overpayment by the tax authorities;
  • you have a balance to pay to supplement what has already been paid.

Reimbursement of overpayment

You are eligible for reimbursement if the amount withheld in 2022 as part of the withholding tax exceeds the final amount of your tax, or if you are entitled to a refund of tax credits or reductions.

The details of how your tax is calculated can be found on your tax notice.

FYI  

the refund is made directly to the bank account that you have communicated to the General Directorate of Public Finance (DGFiP), i.e. July 24, or August 2, 2023. Or by sending a check to your home if you have not entered a bank account. Remember to verify that the bank account registered with the tax authority is correct: you have until 3 July to update it.

The income tax supplement or balance to be paid

You have an amount to pay as an income tax balance. This may be the case if:

  • the amounts withheld at source in 2022 are insufficient because you have not updated your withholding tax rate;
  • you received an excessive tax credit or reduction advance in january 2023.

The withholding tax rate is set by the tax administration, it corresponds to the tax rate and determines the percentage of your income collected for tax. It is calculated on the basis of the income tax return filed in the spring (on the previous year's income). It can be changed throughout the year, including when you file your income tax return.

FYI  

the amount to be paid will be directly charged to your bank account from September 25, 2023 :

  • in one go if the amount is less than or equal to € 300;
  • in 4 times if the amount is more than 300 €;

Warning  

to update or submit your bank details: use the service

Manage my direct debit

in your particular area of the tax site. Or contact the Public Finance Center at: 0 809 401 401 (toll-free, Monday to Friday 8:30 a.m. to 7 p.m.).

Since the security of changing bank details is enhanced by sending a one-time code sent by SMS, you should also check your mobile number.

2023 calendar reminder

Tableau - The dates to remember

Up to and including 3 July

Deadline to update your bank account with the DGFiP (for reimbursement)

July 26 to August 30

Send and/or upload income tax notices

24 July and 2 August

Refund of overpayments or tax reductions and credits

Up to and including 15 September

Deadline to update your bank account with the DGFiP (for September withdrawal)

September 25

Single levy of the sum remaining due which is less than or equal to € 300

25 September, 26 October, 27 November, 27 December

Withdrawal in 4 times of the amounts remaining due above 300 €

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