If the taxpayer used tax benefits, when calculating income tax, a credit balance will be shown on his tax account in July. The same thing happens if the amount of income tax paid in 2024 exceeds the actual amount of income tax: in the case of a negative balance, in other words, an overpayment, the excess tax paid is subject to refund during the summer months.
Tax benefits and overpayment for 2024: terms and dates of refund payment in 2025
Reimbursement in case of tax overpayments
Tax benefits for childcare costs, renovation work, interest on a loan for the purchase of a primary home, contributions to a supplementary pension, health insurance and Prévoyance for TNS, etc.
There are many potential opportunities for a tax refund to arise: it occurs when the amount of tax relief reduces the taxable amount of gross income, or when the taxpayer becomes entitled to a refund of overpaid tax.
Examples of calculating income tax refunds
Example 1
For example, let's take our friend Misha. He is an architect with Profession Libéral status. This gives him the right to reduce the tax base by the amount of contributions pension contract, health insurance and Prévoyance insurance within loi Madelin.
- The amount of health insurance contributions amounted to 1,370 € per year.
- The amount of contributions for the additional pension amounted to 4,567 € per year.
As a result, Misha will be able to reduce his tax base by €5,937 next year. If we consider that his TMI (marginal tax rate) is 30%, then he will receive a refund in the amount of:
5,937 x 30 % = 1,781€
Example 2
Consider, for another example, a taxable couple with two small dependent children who are cared for at home by a nanny at a cost of €600 per month (i.e. €7,200 per year):
- income tax = 1600 euros;
- tax benefit for care services = 3600 euros (50% from 7200 euros);
- refund amount = 2 thousand euros.
In this case, the difference is returned to the taxpayer. No action needs to be taken: the refund is processed automatically by the State Treasury.
Refund payment dates in 2025: January and July
Starting in 2019, there are two tax credit refund dates:
- first return in January;
- and the remainder in the summer.
The National Treasury can pay the refund in two ways, depending on whether it has the taxpayer's bank details.
- Payment to a bank account.
- Bank check by mail.
The payment date depends on the payment method.
The payment will be sent to your bank account:
- or July 20;
- or July 23;
- or August 6.
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