withholding tax will evolve, soon a major change for couples

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It's beautiful to realize your love for someone through a civil partnership or a marriage. When we unite (in principle) for life, we take on the other… also with their finances.

Married or civil partnership couples know this: as a tax household, they file their tax return together and are therefore automatically subject to the same withholding tax rate. But that's going to change.

According to the finance law for 2024, married or civil partnership couples will be automatically subject to a individualized tax rate. And this, from September 2025.

It was already possible

Need to refresh your memory before the next tax deduction? We take stock. Today, when we get married or enter into a civil partnership, we create a foyer fiscal unique with his spouse. This comes to fruition when the time comes to file your tax return. It is common for these couples.

Couples are therefore subject by default at a common rate, based on their total declared income. Problem: this single rate is applied to each member of the couple… regardless of their salary.

From September 2025, the rule reverses: it is the individualized rate that will apply automatically.

A not-so-major development after all. In fact, couples already had the possibility of choosing the individualized rate, as we read on the tax website. But you had to take the step of asking for it.

For more tax justice between men and women

Underlying this, the government is banking on the individualized rate to limit inequalities between men and women in terms of taxation. Men, who often have higher incomes, may be less impacted by the withholding tax rate. This rate can, conversely, weigh more heavily on the woman's income.

“Women in relationships perceive 42% lower annual income to that of their spouse, compared to 9% between women and men without a spouse”, recalls the amendment devoted to the measure in the finance law.

The individualized rate must make it possible to better distribute the tax burden within the couple. Yes, if the rate is personalized according to each person's income, future tax collections will better reflect each person's means.

If the individualized rate comes into force in 2025, it is only optional. Indeed, married or civil partnership couples who prefer to keep a common rate will always be able to do so.

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