The withholding tax should be modified in 2025. The stated objective is to take into account everyone's income. The rate imposed will be individualized.
Withholding tax, in place since January 2019, has seen its tax rules modified by the 2024 finance law. The latter will soon evolve in order to more equitably distribute the tax burden among married or civil partnership couples. . Today, married or civil partnership couples subject to joint taxation are automatically applied a joint withholding tax rate. The rate is thus identical for both members of the couple.
As of September 1, 2025
According to Capitalthis levy is calculated on the basis of the total amount of the last income that the couple declared. So, it is collected every month. Employee or retiree, this tax is collected directly by the employer or pension fund. The individualized rate will now be applied by default. The change comes into force on September 1, 2025 and applies to the own income received by the couples concerned on the basis of the rates calculated on the own income declared for the year 2024.
An individualized rate
The latter will be individualized to better take into account each person's salary inequalities. The application of a common rate within the couple for all of their income is therefore always possible, but becomes optional. The previous mechanism is in fact extremely favorable to the wealthier spouse, to the detriment of the less well-off spouse, often women, which penalizes women's employment.
