For example,
Here what changes couples:
In 2019. Moreover, the implementation of the withholding tax required the development of a rate in order to calculate your income tax to pay.
It is determined by the tax administration from your last income declaration. Meanwhile, In reality, it is calculated twice during the year. Meanwhile,
Between January and August, it depends on the income of year N-2 (the revenues of 2023 for the year 2025). Additionally, Meanwhile, From September to December. Consequently, it takes into account your new declaration and depends on the income of year N-1 (those of 2024 for the year 2025).
Fault reversal – Here what changes couples
However. Nevertheless, from 1is September 2025, the tax administration will modify a rule for the taxation of people in couple, married or PACS.
Until now, in fact, it has retained a single rate, called home rate, for their common taxation. Applied by default. it could be modified here what changes couples as an option of taxpayers so that an individualized rate is taken into account for each of the spouses or PACS.
It is now this individual rate that will be applied by default. In other words, your tax opinion will present two rates and no longer only one.
A desire for equity
This reversal of the default rate was motivated by a desire for equity. in order to better distribute the tax burden within the couple.
With the individualized rate. everyone is imposed according to their income; This can have important consequences for couples whose remuneration is very heterogeneous.
Thus. employees may have the impression that their salary has increased since their tax deduction will be less, and vice versa for others.
Note, however, that it will only apply to the personal income of spouses. Those who are common to them, such as property income, for example, will remain subject to the here what changes couples home rate.
We can change … but later
During your remote control, you can opt for the maintenance of the home rate. The taxman also allowed this option until June 30 in the section “Maintain the focus rate of your withholding. tax” within the “Manage my Source Department” service.
From now on, you will have to wait for your 2026 declaration to do so.
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