Today, in a couple, it is quite common for the income, and therefore the taxes on it, to be disparate between its different members. This is especially the case for heterosexual couples, since the majority of women are still paid less than men. While this social problem will not be resolved anytime soon, good news is coming on September 1, 2025 on the tax front to partially address this injustice.
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An unfair calculation for low incomes
Since the implementation of withholding tax in 2019, a married or civil partnership couple is subject to withholding tax at a rate calculated from all of their personal income (salaries, pensions, etc.) and common (land income, rents, etc.). If the personal incomes of the two members are not close, this tax rate from their household is then unfair. The person earning the most money is thus subject to a lower tax than if they were single, while the person earning the least must pay a higher tax than if they were not in a relationship.
Que Choisir gives the following telling example: “a married couple in which Jacques receives €50,000 in wages and Marie €25,000 is subject to a withholding tax rate of 9.1% on all of their income. If everyone were taxed separately, Jacques would be taxed at 11.8% on his salaries and Marie at 3.7% on hers. As a result, she pays €2,275 in withholding tax per year at her household rate, whereas she would pay €925 at her personal rate. Conversely, Jacques only pays €4,550 in withholding tax per year whereas he would pay €5,900 with his personal rate.“
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Withholding tax adapts better
Today, an option allows you to request individualization of the debit rate to avoid this type of situation. It must be done on the tax site or at the center, and only concerns personal income (joint income remains grouped). In September 2025, as part of the finance law for 2024, passed at the end of 2023, the situation will be reversed: joint income will automatically be separated (and the tax household rate will only apply to joint income), and an option will allow you to group them if necessary.
In certain situations, particularly for couples where one of the members owns a joint income-producing property or a child from a previous union, combining withholding tax may be more beneficial to balance the accounts.
Que Choisir offers another example: “Jacques receives €50,000 in wages and €15,000 in rent from personal property, and his wife Marie receives €25,000 in wages. From September 2025, Jacques will be subject to an individualized withholding rate of 14.6% on his salaries, Marie to an individualized rate of 5.8% on hers, and the household rate of 11.7% will remain applicable. on household rents. But if everyone were taxed separately, Jacques would be taxed at 16.4% on his salaries and rent and Marie at 3.7% on her salaries. As a result, she will bear an increase in her individual tax rate of 2.1% and Jacques a reduction in his of 1.8% due to the halving of the household rents.“
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