Your questions, our answers. Income tax: why introduce the individualized tax rate?
"I read that starting in September 2025, for joint income taxation, the individualized rate will be applied to each spouse in the tax household. Will this have an impact on the amount of tax?"
This individual tax rate makes it possible to take into account any income differences within the couple (married or in a civil partnership) in order to more fairly distribute the tax owed by each; it has no impact on the overall amount of tax to be paid by the couple.
From the 1st September 2025, this individualized rate will be calculated by the tax administration on the basis of the income tax return filed this spring on 2024 income. The rate set will remain the same until the next declaration, unless the user changes it during the year, following a change in family situation (birth, divorce, death of spouse, etc.) or if their income increases or decreases significantly. They will then have to go to impots.gouv.fr to log in to their personal space and click on the “Manage my withholding tax” tab.
Couples who wish to use the household tax rate (the same rate applies to household members) will have to indicate this when filing their income tax return this spring.
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