This measure will completely change the way couples file their tax returns
Starting in September 2025, the income of spouses or partners bound by a civil solidarity pact (PACS) will no longer be subject to the same withholding tax rate.
Instead, each individual will be assigned a personalized tax rate. This measure is intended to prevent the spouse with the lower income from being overtaxed.
Effective September 1, 2025, the tax authority will no longer apply a default, uniform withholding tax rate to married taxpayers or those in a civil partnership who file a joint tax return. Instead, it will apply an individual rate tailored to the income of each spouse or civil partner.
This provision, included in the 2024 budget bill, is intended to ensure that the partner with the lower income in a couple is not penalized.
The budget law also provides taxpayers who file a joint tax return with the option to continue using a single tax rate for their tax household. This request must be submitted online for taxpayers whose primary residence has internet access. Otherwise, it may be submitted by other means (mail, in person at a public finance office, etc.).
If this option is selected, the rate will take effect no later than the third month following the month in which the request is made and will be automatically renewed. This option will cease to apply in the third month following the month in which notice of termination is given.
