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Whether you are married or in a civil partnership, the deduction rate will no longer automatically be the same from September 2025. Explanations.
Do you live as a couple? A change regarding taxes in 2025 directly concerns you. From September 1, 2025, couples subject to joint taxation will automatically have an individualized withholding tax rate applied.
What a difference with what is happening today
Currently, the tax administration applies by default a common rate to married and civil partnership couples subject to joint taxation. This is calculated based on the overall income of the tax household and is applied identically to both members of the couple, regardless of their individual income. It is possible to modify it if you wish to reduce or increase it and move to an individualized rate. But nothing obliges you to do so.
This step will now be done by default. From next September, the individualized rate will be the default, for a fairer distribution of taxes between the couple. Each partner will therefore be taxed on what they actually earn, without the other’s income affecting their rate. A good idea for couples with significant financial disparities.
Can we oppose the individualized rate?
Taxpayers who were used to the common rate will thus automatically move to the individualized rate, without taking any action since this is becoming the norm.. On the other hand, for those who prefer to keep a common rate, an option will allow them to return to this method of taxation. To do this, simply go to their particular area of the site impots.gouv.frsection “Manage my withholding tax”.
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