Tax Reductions and Credits: You Have Until December 11 to Adjust Your Advance Payment
Service Public / Directorate of Legal and Administrative Information (Prime Minister’s Office)
Do you employ a home help worker? Do you use childcare services outside your home? Do you make charitable donations or pay trade union dues? These expenses may entitle you to income tax reductions or credits. An advance payment equal to 60% of the amount you may be eligible for will be issued in January 2026. This payment is calculated based on your 2024 expenses declared in 2025. You have until December 11 to make changes to this advance. Here is what you need to know.
A 60% Advance: Who Is Eligible?
If you qualify for a tax reduction or credit related to these types of expenses, a 60% advance of the amount due to you will be paid in mid-January 2026. This advance is calculated using your expenses from 2024 that were declared in 2025.
Risk of Overpayment: Why Adjust the Advance?
If the advance paid in January exceeds the amount you are ultimately entitled to, you will need to repay the excess in summer 2026. This may occur, for example:
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if you significantly reduced your donations in 2025 compared to the previous year;
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if you no longer employ a home help worker.
To avoid receiving too much and later reimbursing it, you can adjust the advance or choose to cancel it entirely. You have until December 11, 2025 to make this change.
How to Modify or Cancel the Advance?
You can complete the process by logging into your “Particuliers” (Individuals) space on impots.gouv.fr, then navigating to:
“Manage my withholding tax” → “Manage your tax reductions and credits advances.”
From there, you can update or disable the advance scheduled for January.
Good to Know
If you have benefited from the immediate advance system provided by the Urssaf for personal services, that amount will automatically be deducted from the advance payment issued in January 2026.
