In the mechanics of income tax, it is a date that many taxpayers await with some impatience. From this Friday, July 24, Bercy will in fact reimburse the overpayment to the many households who paid more tax over the year 2025 than they had to pay.
This situation is far from marginal. In fact, this year it concerns 12.6 million tax households, recalls the administration. And the amounts involved are far from being anecdotal. The average reimbursement will reach €1,057. Which will therefore lead to a transfer of 12 billion euros from Bercy to the bank accounts of taxpayers.
In reality, the “happy beneficiaries” are not that many. If Bercy pays them money this time, it is mainly because they paid too much before. This may be the result of “taking into account tax reductions and credits, or changes in the situation in 2025”, recalls the Ministry of Finance. This is particularly the case “if your income has decreased (for example in the event of retirement in 2025) and you have not reported it to the tax administration, or if you have delayed declaring the birth of a child entitling you to an additional half-share”.
Calculation refined a posteriori
Indeed, with the withholding tax mechanism, the taxpayer pays part of his tax every month directly when he receives his salary, pension or other income. The rate applied is calculated based on the information available to the tax administration. But this calculation must then be refined a posteriori, taking into account changes in the composition of the household (birth, marriage, etc.) and the reality of the expenses incurred which qualify for a tax boost (employment at home, donations, etc.).
It was only in the spring of the following year, when taxpayers completed their income tax return, that Bercy had all the elements in hand. This then allows him to see those who have paid too much and those who, on the contrary, will have to put their hands back in their pockets, their monthly deductions not covering the amount ultimately owed.
For those who paid more than they owed, no formalities need to be completed. Reimbursements are automatic, they “will be made, in most cases, on July 24 or 31, 2026,” specifies Bercy. Conversely, taxpayers who still owe part of their tax will have to pay the bill at the start of the school year. They will be taken from their bank account. Once in September, if they do not owe more than €300, and in four monthly withdrawals if the amount exceeds this threshold.
