Key tax dates for individuals in France in July 2024 explained

The deadlines for submitting income tax declarations may have ended in June - but it does not mean the tax season is over for the year.

Throughout July, there are several important dates to be aware of relating to income tax; we explain below. 

July 15 - monthly tax payments deducted 

Taxes you have chosen to pay monthly such as taxe foncière (property owners), taxe d’habitation (second-home owners), or the CFE business tax will be deducted from bank accounts on this day.

Read more: Explainer: who pays France’s CFE business tax and what exemptions?

It is also the day that monthly income tax payments of a non-salaried source in 2024 (self-employed workers, farmers, income derived from property, and income from a foreign source) are deducted on an estimated basis, if you opt to pay monthly. 

If you choose to pay tax at-source in this way, it will be taken into account and regularised for next year’s taxes you pay on this income.

This is the seventh of the ten monthly payments (running between January and October) of these that will be made for these payments.

Taxes you opt to pay in monthly instalments are usually taken on the 15th of the month, unless this is a public holiday or a Sunday, in which case they are taken out on the next working day.

July 24 - tax statements sent out, refunds begin

If you paid too much ‘at source’ tax in 2023 (calculated using your declaration this spring) then you are due a refund. 

This will have been confirmed after submitting your declaration, and will begin to be transferred to bank accounts. Most refunds will be paid on July 24 with some a week later.

Those set to receive a refund will have the date it is to be paid into their account listed on their tax statement (avis d’imposition). 

The payment will come up as ‘REMB IMPOT REVENUS on your bank statement and will be be paid from ‘DGFIP FINANCES PUBLIQUES’.

This being said, avis d’imposition for this year will only start to be sent out from July 24, for those who declared their income within the time frame this spring (or benefitted from automatic declarations).

Those who opt to receive the document online will receive the statement in their personal space on the French tax site between July 24 and August 2. They will be informed via email when it is available to view.

People who ask for a paper version will receive it between July 24 and August 29. 

July 31 - income declaration correction service opens

If you noticed an error or an omission in the tax declaration (for 2023 income) you made this spring, you can correct this online from July 31. 

The period to correct the information will run until December 4 and can only be completed online via your personal space on the French tax site. 

Once logged in, you need to click on the Accédez à la correction en ligne button, to make changes. You will then be emailed a new corrected version of your declaration (avis d’impôt).

Read more: Elections, holidays, sports: Key dates in July for your French calendar