Who will have to pay additional taxes in September?

With withholding tax, if the withholding rate accurately reflects their taxable income, the tax is paid in real time. Otherwise, they must pay the difference in September.
 

However, if the withholding tax rate is insufficient based on the taxpayer’s tax situation, the taxpayer will have to pay additional taxes in the fall.
This year, according to information from the General Directorate of Public Finance (DGFIP) provided to *Les Echos*, this scenario affects 9.6 million tax households, representing nearly 21.7 billion euros in income tax not yet collected by the government—an average of 2,259 euros per affected household. These figures are similar to those from last year, when 10.7 million of 38.6 million tax households had outstanding balances, with an average amount of 2,100 euros per taxpayer.
 

The taxpayers in question will receive their tax notices between July 26 and August 4—some online and others by mail. Conversely, some taxpayers may find that the withholding tax rate applied to them is too high relative to their tax situation, particularly if they are eligible for a tax credit or have experienced a drop in income that was not reflected in their personal account on the tax agency’s website. Fortunately, this money is not lost, as the DGFIP issues a refund. This year, refunds will be issued either on July 24 or August 2. In 2022, 11.5 billion euros were refunded to 13.7 million tax households, and this year, more than 15 million households are expected to receive refunds totaling over 13 billion euros—an average refund of 844 euros per household. However, these figures may be adjusted slightly in the coming days.