The 2024 income tax return campaign officially began this Thursday, April 10, 2025. As every year, taxpayers are invited to carefully check the information pre-filled by the tax authorities and to declare all of their income, including those who fall below the taxable thresholds.
Key dates
The deadlines for filing your tax return online vary depending on the department of residence. Taxpayers in departments 01 to 19, as well as non-residents, have until May 22, 2025 to do so. Those in departments 20 to 54 must finalize their tax return before May 28 or face penalties, while those in departments 55 to 976 have until June 5 to confirm their income. For paper declarations, the deadline is May 20 (regardless of department) and, as always, the postmark is proof.
The administration encourages everyone to carefully examine the pre-filled amounts on their declaration. These checks allow the addition of certain expenses eligible for tax credits or reductions – which represent a significant saving for taxpayers. In 2024, these schemes represented a total of 18 billion euros returned to taxpayers, or approximately 23% of income tax revenue, as Amélie de Montchalin, Minister of Public Accounts, highlighted a few days ago.
The schemes to know about
Among the possibilities offered to taxpayers to reduce their tax burden on income generated in 2024, we can cite:
- Alimony: Parents who pay alimony can deduct these amounts under certain conditions. For example, for an adult child, the deductibility ceiling is set at 6,974 euros.
- Personal services: The employment of a home employee also gives entitlement to a tax credit equivalent to 50% of the expenses incurred, up to an annual limit of 12,000 euros. This ceiling may be increased depending on the number of children or the presence of elderly people in the household.
- Childcare: Costs related to the care of children under six years old outside the home are eligible for a tax credit equal to 50% of expenses with a ceiling set at 3,500 euros per child.
- School fees: Families can benefit from a tax reduction depending on the children's educational level: 61 euros for a middle school student, 153 euros for a high school student and up to 183 euros for a student in higher education.
- Dependency-related expenses: A 25% tax reduction is granted on costs related to accommodation in an Ehpad or in a long-term care section up to an annual limit of 10,000 euros.
- Donations to associations: Donations made in Charitable donations are eligible for a tax reduction of up to 75% of the amount paid, up to a maximum of €1,000.
Since the introduction of withholding tax in France, an advance corresponding to 60% of tax credits and reductions is paid each January, and the remaining balance is settled during the summer after the declaration. It is therefore important to indicate all these eligible expenses in order to take full advantage of all these benefits.
Another key point of the tax return is also worth remembering: all taxpayers are required to complete their annual declaration, even those whose income is below the taxable thresholds defined by the ministry. This process allows them to update their tax situation and guarantee access to all social or tax benefits throughout the year.
0 Comments