What is Prélèvement A la Source?

Prélèvement A la Source (PAS) is the way Income Tax (“Impôt sur le Revenu”) and Prélèvements Sociaux are collected by the French tax office.

These are payments made on account in advance of your French income tax declaration being submitted. Payments made on account, will be deducted from the income tax due the following year. If you have paid more tax on account than is due, you will be refunded any excess payments made.

Example: PAS made between January and December 2025 will be offset against the income tax assessment for 2025 income issued in 2026