Taxes. Withholding tax: here's what's changing for couples

In 2019, the implementation of withholding tax required the development of a rate in order to calculate your income tax payable.

It is determined by the tax authorities based on your last tax return. In reality, it is calculated twice during the year .

Between January and August, it depends on the income of year N-2 (the income of 2023 for the year 2025). From September to December, it takes into account your new declaration and depends on the income of year N-1 (those of 2024 for the year 2025).

However, as of September ^1, 2025, the tax administration will modify a rule for the taxation of couples, married or in a civil partnership.

Until now, in fact, it retained a single rate, called the household rate, for their joint taxation. Applied by default, it could be modified at the option of taxpayers to take into account an individualized rate for each spouse or civil partner.

This individualized rate will now be applied by default. In other words, your tax notice will show two rates, not just one.

This reversal of the default rate was motivated by a desire for fairness, in order to better distribute the tax burden within the couple.

With the individualized rate, each person is taxed according to their income; which can have significant consequences for couples whose incomes are very heterogeneous.

Thus, some employees may have the impression that their salary has increased since their tax deduction will be lower, and vice versa for others.

Please note, however, that it will only apply to the spouses' personal income. Income shared by them, such as property income, for example, will remain subject to the household rate.

When you filed your tax return online, you could opt to maintain the household rate. The tax authorities also allowed this option until June 30th in the "Maintain the household rate of your withholding tax" section of the "Manage my withholding tax" service.

From now on, you will have to wait until your 2026 declaration to do so.