If your pay slip suddenly changed last September without explanation, it is probably because of this change which was made to the withholding tax for couples. Since September 1, 2025, married or civil partnership couples subject to joint taxation no longer share the same withholding tax rate. Everyone is applied a rate calculated on their own income: this is the individualized rate, and it is now the default regime, under article 19 of the 2024 finance law.
Please note, the total amount of household tax does not change. What changes is who pays what every month. Because previously, the same rate applied to both spouses, no matter the income gap between them. Result: the member of the couple who earned the least was deducted each month an amount calculated, in part, from the income of the other, therefore at a rate too high for their real income. According to INSEE, in 78% of couples, it is the woman who has the lowest income: it is therefore they who most often bear this gap. The individualized rate put an end to that.
What it actually changes
The General Directorate of Public Finances explained the change with a concrete example. Charlie receives 1,600 euros per month, Morgan 3,500 euros. Their joint net taxable income, after 10% flat-rate deduction, amounts to 55,080 euros. Total household tax: 3,574 euros per year, or approximately 298 euros per month for two people.
Before the reform, the household rate of 5.8% applied to both: Charlie paid 93 euros per month, Morgan 203 euros. With the individualized rate, Charlie increases to 0.4%, or 6 euros per month; Morgan rises to 8.3%, or 290 euros. The overall household bill does not change a single cent, but is much more equal.
What you can check on this 2026 declaration
THE collection rate are recalculated every year in September, based on the previous year’s tax return. The one you complete this month, relating to your 2025 income, will determine the rates which will apply from September 2026. If your income has changed in 2025, your individualized rates will change accordingly from the fall.
This is also the time to check that the automatic distribution operated since September 2025 corresponds to your real situation. If one of the spouses experienced a significant change in income during the year (for example: work stoppage, promotion, transition to part-time work, business creation, etc.), the rate applied since September 2025 is perhaps out of step with the reality of 2025. The regularization will take place when the tax balance is paid, but it is worth taking a look so as not to advance money for nothing.
Do you prefer to keep a common rate?
The individualized rate is not an obligation. Couples can opt to maintain the household rate, and this can make sense in certain situations. When the income of both spouses is close, the difference between the two individualized rates is small: keeping a common rate can simplify management without creating real injustice. It is also an option for couples who prefer that their employer does not see a very low or very high rate displayed on their respective pay slips.
There are three ways to make this choice when making this declaration:
- On the online declaration, via the end screen which offers maintaining the household rate after September 1, 2026
- On the paper declaration, in ticking the box provided at the bottom of the first page
- Any time since Public finance spacein the “Manage my withholding tax” service
