Other adjustments and refunds

Bank account details

On the left of the main PAS section in your personal space on the tax website click on Mettre à jour vos coordonnées bancaires to change your bank account details. It is important that these are up to date so that you can receive any refunds and the tax office can take money you owe. 

This is especially important before July, after making your declaration, if any refund payments are due to you, and before September if the tax office will need to take a balancing payment from you. Your account details held by the tax office will be displayed and you can click Modifier to change them.

You have new expenses this year giving rise to tax credits and reductions, that you did not have in 2025:

Click on the left of the PAS section, Gérer votre avance de reductions et crédits d’impôt. 

This allows you to adjust the advance of 60% that will otherwise be made to you in January, based on your previous declaration. You can also adjust this if you cease to have certain relevant expenses, for example you no longer employ a worker at home. 

You want to opt for a neutral default tax rate to be provided to your employer instead of your ‘real’ rate: 

See Ne pas transmettre votre taux de prélèvement personnalisé, and slide the button towards J’opte pour ne pas transmettre mon taux à mon employeur.

You are paying instalments monthly and want to do it quarterly next year:

See Trimestrialiser vos acomptes sur vos revenus fonciers, independents (Bic, BNC, BA)… and slide the button to J’opte pour un prélèvement trimestriel de mes acomptes à compter de Janvier 2027. You can change your mind again up until September 30 if you wish. Your option will continue indefinitely unless you ask to change again.

Refunds

About a third of households receive a refund of some of their PAS for a given year in around late July of the next year once their full situation for the tax year is known.

Roughly another third have to pay some more. Refunds will be due in some cases because people’s incomes in 2025 turned out to be less than expected based on previous declarations, so the PAS rate applied to their incomes taxed at source during 2025 was too high.

PAS tax refunds can also be due if people had more deductible expenses than before or if they had the right to new tax credits or reductions; for example this can happen if someone made a large payment into a plan retraited’épargne pension scheme or due to increased childcare costs.

People who have paid estimated instalments of tax and social charges can also be refunded part of the social charges (as well as part of their tax) if their actual income, for example from rents, dropped during the year compared to the previous year.

The system of asking for a readjustment mid-year is intended to give flexibility and to limit the number of refunds.

Where extra payments are due, if the amount is equal to or less than €300 it will be taken in one go in September or, if it is greater, spread over four payments in the last months of the year. Bank statements will show this as solde impôt revenus 2025.