Service Public / Directorate of Legal and Administrative Information (Prime Minister’s Office)
Do you hire a home help worker, use childcare services outside your home, make charitable donations, or pay trade union fees? If so, you may be eligible for income tax reductions or credits. In January 2026, an advance payment equal to 60% of the amount you could receive will be issued. This advance is based on the expenses you declared for 2024 in your 2025 tax return. You have until December 11, 2025 to adjust this advance. Here’s what you should know.
A 60% Advance: Who Can Receive It?
Taxpayers eligible for reductions or credits for these expenses will automatically receive an advance in mid-January 2026 equal to 60% of the amount due. This calculation is based on your 2024 expenses declared in 2025.
Risk of Overpayment: Why You Might Need to Adjust
If the advance paid in January exceeds the amount you are ultimately entitled to, the excess must be repaid in summer 2026. This situation can happen, for example:
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If your donations in 2025 were much lower than in 2024
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If you no longer employ a home help worker
To avoid having to reimburse an overpayment, you can adjust the advance or cancel it entirely. The deadline to make any changes is December 11, 2025.
How to Adjust or Cancel the Advance
To modify or cancel the advance, log into your “Particuliers” (Individuals) account on impots.gouv.fr and follow these steps:
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Click on “Manage my withholding tax”
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Select “Manage your tax reductions and credits advances”
From there, you can update the advance amount or disable it altogether.
Important Information
If you have already benefited from the immediate advance system provided by the Urssaf for personal services, this amount will automatically be deducted from the advance payment in January 2026.