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Since the introduction of the direct debit (PAS) in 2019, the down payment applies only to self-employed workers and certain farmers.
Prepayments are taken directly from your bank account from January 15 (or February 15 if you have chosen the quarterly levy).
If your situation changes, you can ask to change your direct debit rate on your personal area of the site taxes.gov.fr..
Prepayments are calculated by taxes automatically according to the last situation known by their services.
If you are a farmer and have chosen to tax on the three-year average, the down payment will be one-twelfth of the average of the last 3 fiscal years.
Please note : you must continue to file your tax return each year.