Income tax: beware of this new box in your 2025 declaration

The deduction from the source of the income tax of married or PACS couples evolves in September 2025. If you wish to keep your current taxation, you must report it during your tax return, and within the time limits.

• 
  

  To safeguard
  

  
  
  

  Saved
  

New for the income tax declaration of married or PACS taxpayers and for the amount of the tax paid by each member of the couple. As of next September, the rate of withholding tax (not) paid each month by these tax households will be modified. While currently, it is by default a rate calculated for the entire household, it is an individual rate that will apply to each spouse at the end of the summer. An evolution that aims to repair a tax injustice in couplessince women are now deducted at the same rate as men, while they receive often lower income. “This individualized rate allows each member of the household to be applied to a representative rate of the level of its own income”explains the Directorate General of Public Finance (DGFIP) in its press kit on the Declaration of income 2025.

Good news, therefore, for many women who will see their tax bill drop to the start of the next school year. Illustration with the example given by Bercy of a couple without children: Karim receives 3,500 euros per month, Julia 1,600 euros. With the rate of footsteps of the 5.8%household, Karim pays monthly for 203 euros in tax, and Julia of 93 euros. With the individualized rate, the latter will see its percentage of withdrawal fall to 0.4%, or only 6 euros in tax per month, against 290 euros (8.3% individual rate) for Karim. In total, the levy made over the couple’s income, of 296 euros, will therefore not evolve, only the distribution between the two members being modified. No action on their part is required, the Source with source At the individualized rate being applied by default in September.

Do not forget this box to keep the home rate

If on the other hand, you do not wish to modify the sharing of your tax bill, for example if you take it into account for the distribution of the other expenses of your couple (rent, shopping, etc.), you need to act. First option: in your online income tax declaration form, available in your personal space on the tax site.gouv.fr, at the “option for maintenance of the hearth rate of your withholding tax” at the end of the declarative route, by checking the box “I wish to maintain the hearth rate of my withdrawal at source, from September 1, 2025”.

© Press Folder of the Declaration of 2025 income from the Directorate General of Public Finances

You are eligible for Automatic income declaration ? A similar box is also offered to keep the home rate. Ditto if you fill out a paper form. Online form, automatic or paper declaration … Take care to act in time, depending on your Deadline for declaration of income linked to your residence department.

Finally, note that after the last deadline of June 5 for zone 3 (departments 55 to 974-976), you will have until June 30 thanks to the service “Manage my direct debit”, available on the home page of your particular space on the tax site.gouv.fr. Again, you just have to check the dedicated box to keep your current withdrawal rate.

© Press Folder of the Declaration of 2025 income from the Directorate General of Public Finances