As part of the 2024 finance law, income tax rules will change for married or civil partnership couples. From September 1, the deduction rate will no longer automatically be the same for both members. It will now take into account the income level of each person, indicates Le Revenu Saturday.
Until today, an identical withdrawal rate was displayed by default. It was calculated on the basis of the total amount of the last income declared, recall our colleagues. It had to be modified if we wanted to reduce and increase it. This is called the individualized rate and it will therefore become the rule.
A mechanism favorable to men
This change makes it possible to consider the salary inequalities that may exist within a couple. The old method favored the wealthier spouse. On average, the annual income of women and men has a gap of 42%. And in 78% of cases, the spouse who earns the most is the man.
No action is required to switch to the default individualized rate. It will also be possible to return to a common rate for couples who wish or even to waive the new option on the impots.gouv.fr website, by mail or by going to your tax center.
