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Until now, married or civil partnership couples suffered from tax inequalities. But this unfortunate situation will soon be a thing of the past. Indeed, from September 2025, the withholding tax will change. But what will this actually change regarding taxes?
This modification, included in the finance law for 2024, could reduce the tax burden for many taxpayers, especially for women who, statistically, often receive lower incomes than their partners. However, when incomes differ, this is where this change becomes very interesting.
Taxes: a current situation that lacks justice?
Currently, married or civil partnership couples pay tax with a single withholding rate. The latter is based on the accumulation of income, without regard for salary differences between the spouses.
This leads to a disadvantage for the spouse who earns less. In fact, he is subject to a higher tax rate than if he were taxed individually. For example, a woman earning less than her partner currently suffers a heavier tax burden than if she lived alone. She therefore finds herself paying more taxes.
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Of course, it is possible to opt for an individual rate. But few couples use this option. For what ? This is mainly due to a lack of information. By default, couples choose the single rate for paying taxes.
A reform for a fairer levy
From September 2025, each spouse will have an individualized deduction rate applied by default. In other words, this rate will be based on their own income. The joint household rate will only apply to shared income, such as rental income or other investments held jointly.
This development will allow spouses receiving lower incomes to keep a greater share of their income. Every year, they will therefore pay less taxes.
Couples who wish to do so can nevertheless choose to keep the single rate for the entire household, but this decision must be joint.
Taxes: the limits of this change
The calculation of the individualized rate will include the personal income of each spouse as well as half of the shared household income and expenses. However, this can pose a problem in certain cases, such as for a spouse with income from own property. or facing specific charges, such as the payment of alimony.
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In such situations, the individualized rate may not fully reflect each person's financial situation, and it may be either higher or lower than the rate that would have been applied. if income were entirely separate.
However, this reform aims to better adapt taxes to the economic realities of couples. The objective is to reduce tax inequalities within households. Although lower-income taxpayers are expected to benefit, the measure could also result in an increase for higher-earning spouses.
This development is part of a more equitable tax approach. Taxes will better adapt to the financial configurations of French households. It remains to be seen whether this change will have the effects that households expect.. For this, we will have to wait a few months to draw conclusions.
