Income tax: why many women will pay less from September

As of September 2025, the deduction from the source of the income tax of married or PACS couples will be modified. Its rate will no longer be calculated at the tax household, but individualized. Many women, often less well paid than men, will therefore pay less income tax.

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A real tax revolution for married or PACS couples. And excellent news for spouses whose revenues are lower than that of their partner, (too) often women. From September 2025, the rate of withholding tax (PAS) operated on home revenues will no longer be the same. Exit the home rate, replaced by an individualized rate, calculated on the income of each member of the couple. But why such a change? The response from the Directorate of Public Finance (DGFIP) is clear: “So that the tax is distributed according to everyone’s income”specifies the taxman in the press kit of the 2025 income declaration. And more precisely, that women are no longer losing. Because as shown in the latest study of INSEE on the subject, the latter win 14.2% less than menin full-time equivalent (EQTP), that is to say by neutralizing the differences in work volume.

However with the current mode of withdrawal at source, despite marked remuneration differences, the taxation of women in the couple is strictly the same as that of their spouse. Illustration with the example given by the taxman of a man who earns 3,500 euros when his wife only receives 1,600 per month. Currently, a 5.8% “hearth” rate applies to each member of the couple. Result: a monthly tax 203 euros for sir and 93 euros for Madame. From September, radical change with a rate of 0.4% for the latter, or only 6 euros in paying tax, compared to 8.3% for its spouse, which will pay 290 euros. Total tax will therefore remain unchanged (293 euros), but everyone’s contribution will be completely modified.

An automatic rate unless you ask the taxman to keep the “home” rate

This same couple, if he has two children, will also be impacted in the distribution of the tax burden. Imposed today at a “household” rate of 3%, the woman must pay 48 euros in monthly tax, Mr. 105 euros. With an individualized rate, she will no longer pay anything, while sir, he will take the bill.

If you are in a relationship and you do not want to change your current tax mode, know that you can Keep the home rate. But you must point out to the tax administration as soon as possible. Two options are available to you: first in your income declaration, respecting the deadlines allowed according to your residence department. Another possibility: to connect to your personal space on the tax site.gouv.fr by June 30 and, in the service “Manage my sample at the source” on the home page, check the dedicated box.