The calendar of tax deadlines for declarations or payments has just been updated for the month of January 2025. Three dates to remember for this month.
In the absence of a vote on the finance law for 2025 before the end of 2024, the income tax calculation scale (“IR scale”) will not be revalued according to the traditional calendar. Despite everything, several tax deadlines await taxpayers in January.
Also read
Income tax: the 5 major impacts of the non-revaluation of the scale at the start of 2025
Remember that as long as the 2025 finance law is not passed, the 2024 scale will apply this month:
| Fraction of taxable income (for one part) | Tax rate to apply to the bracket |
| Up to €11,294 | 0 % |
| From €11,295 to €28,797 | 11 % |
| From €28,798 to €82,341 | 30 % |
| From €82,342 to €177,106 | 41 % |
| Above €177,106 | 45 % |
1is January: assessment of the taxpayer's situation
Fiscally, January 1 is an important date because it allows us to assess taxpayers' family responsibilities, as well as the value of their net assets taxable for the Real Estate Wealth Tax (IFI).
This is also the date allowing the situation of individuals to be taken into account for the establishment of the property tax and the housing tax for second homes.
January 15, 2025: monthly taxes, withholding tax deposit, advance on reductions and tax credits
1is deduction for all monthly taxes
Monthly payments are possible for property and housing taxes as well as for the Business Property Contribution (CFE). Each deduction corresponds to one tenth of the tax due the previous year.
-Whatever the tax, when the taxpayer has a monthly direct debit contract, its schedule appears on their last tax notice. They can also find it on the tax website in their Individual space, in the “Consult my personal tax situation” section, by clicking on “My account”. In the event of a change in monthly payments, a new schedule specifying the dates and amount of deductions is sent to the taxpayer.
1is withholding tax on account at source of income without collector
January 15 also corresponds to the eighth withholding of the income tax payment for those who receive non-salary income, namely self-employed workers, liberal professions, craftsmen or even traders. Also concerned are landlords (land income), beneficiaries of alimony, life annuities or income from foreign sources.
For all these categories of taxpayers, it is possible to opt for a quarterly deduction before September 30.
Payment of the deposit or advance on reductions and tax credits
With the introduction of withholding tax, tax reductions and credits are calculated on the basis of expenses indicated in the annual income tax return and paid with a one-year lag.
Also read
Tax credits: think ahead to avoid having to repay the tax authorities next year
To avoid this, most of these tax bonuses are returned at 60% from January.
