Everything You Need to Know About the “Déclaration 2024” in France

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The French tax system has become more streamlined since the introduction of prélèvement à la source (withholding tax), but the income tax return (“déclaration 2024”) remains a crucial annual step. Whether you’re new to the French tax system or have been filing for years, this article gives you a clear understanding of how the declaration works, what’s new for 2025, how payment works when there’s tax left to pay, and what to do if you qualify for automatic declaration.

Understanding the Role of the “Déclaration 2024” with Withholding Tax

Even though income tax is now collected at source, you must still declare your income every spring via the annual income tax return. This allows the tax authorities to:

  • Recalculate your actual income tax based on your full situation;

  • Refund any excess tax already paid;

  • Determine if there is any remaining tax due, known as the “solde à payer”;

  • Adjust your personalized withholding tax rate starting in September 2025;

  • Apply any deductions or tax credits you’re entitled to.

Your tax return (déclaration 2024) therefore remains mandatory, even if your only income comes from a French salary or pension that was already taxed at source.

How the Remaining Tax (Solde à Payer) Will Be Collected in 2025

After processing your 2024 declaration, the French tax office calculates whether you’ve:

  • Already paid enough via the withholding tax, in which case you may get a refund;

  • Or still owe additional tax, resulting in a solde à payer.

Here’s how the payment will work:

  • If the amount due is €300 or less, it will be debited in one installment in September 2025.

  • If it’s more than €300, it will be split into 4 automatic monthly payments (September, October, November, and December 2025).

Important: You must provide your bank account details (RIB) to the tax authorities by the end of August 2025 to ensure timely collection. Without this, the tax office may not be able to debit your account.

Can’t Pay? Request a Payment Plan for the Solde à Payer

If you’re going through a difficult time (e.g. loss of job, health problems, divorce, or the death of a loved one), you can ask for a payment deferral or installment plan. Here’s how:

  • Before the payment deadline, send a written request explaining your situation to your local tax office (Service des impôts des particuliers).

  • Include all relevant supporting documents (medical reports, termination letters, etc.).

While approval is not guaranteed, the French tax office may show leniency in cases of genuine hardship.

Are You Eligible for the Automatic Declaration in 2024?

Introduced in 2020, automatic declaration is designed to simplify the process for taxpayers whose situations don’t change year to year.

You are eligible for the 2024 automatic declaration if all the following apply:

  • In 2024, your only income was from sources already pre-filled on your return (e.g., salary, pension, unemployment, interest);

  • You did not make any changes to your 2023 return;

  • You did not report any new deductions, expenses, or dependents.

If you qualify:

  • You’ll receive a notification by email (if you declared online last year) or a paper document by post (if you used the paper form).

  • If everything looks correct, you don’t need to do anything. Your declaration will be automatically validated.

However, if your circumstances have changed (new job, new address, marriage, dependents, or investment income), you must modify the pre-filled return online or submit a new paper declaration.

You can learn more about how to access your personal tax account, including how to check your eligibility and declaration status, in our dedicated guide:
👉 Do I Have a Tax ID? A Complete Guide to Accessing Your Personal Tax Account

Key 2025 Tax Deadlines for Your Déclaration 2024

Each year, the French government sets different deadlines based on your department of residence. For 2025, the expected deadlines are:

  • Online declaration:

    • Departments 01 to 19: until 22 May 2025;

    • Departments 20 to 54: until 28 May 2025;

    • Departments 55 and over: until 5 June 2025.

  • Paper declaration: expected deadline is 20 May 2025.

Be sure to check the official government site for the most up-to-date deadlines:
🔗 impots.gouv.fr – How to Declare Your Income

Need Help With Your Déclaration 2024?

Whether you’re confused about your withholding rate, wondering if you’re eligible for the automatic declaration, or unsure how much you’ll owe, there’s help available.

You can reach out to your local Centre des Finances Publiques, consult your personal tax account online, or work with a specialist in French taxation to make sure everything is submitted correctly.

If needed, we can also help you:

  • Simulate your 2025 tax based on 2024 income;

  • Check whether you’re eligible for automatic declaration;

  • Draft a payment plan request if you’re facing hardship.

Final Thoughts: Don’t Skip Your Déclaration 2024

Even with prélèvement à la source, the déclaration 2024 is still essential to ensure your tax situation is accurate and up to date. Whether you benefit from automatic filing or not, double-checking your return could lead to a refund — or at least avoid a surprise bill later.

Stay proactive, meet the deadlines, and don’t hesitate to seek help if you need it!