The year 2025 promises to be positive for married or PACS women since new measures will financially advantaging them (but to the detriment of their husband).
In 2025, women have every interest in being married or PACS, because this year will be financially conducive to them! Men will no longer be able to enjoy the same advantage which has been granted to them so far. Indeed, new rules will be implemented in early September, in order to end a tax injustice, which penalized, in the majority of cases, married or PACS women whose salary was less important than their husband.
Indeed, these couples are today subject to the source tax, with a rate of levy of their tax household, calculated from their personal and common income. But this calculation is inequitable since the person who receives a lower salary is injured: he must pay more taxes than if he was single. And vice versa: the person who earns more money finds it to pay less tax since their levy rate decreases. This is the reason why certain couples opt for an individual sample rate on their personal income, especially when income is unbalanced between man and woman.
As part of the finance law for 2024, the new tax rules will soon be more equitable. As of September 1, 2025, women who earn less than their husbands will no longer be penalized. Indeed, their source deduction rate will be automatically applied with an individualized rate on its personal income, so as not to apply the tax household rate on common income. Couples who wish to be able to maintain the rate of their tax of taxation jointly by making the request.
Concretely, active or retired women who live as a couple with a better paid spouse or affecting a pension are concerned, and according to the magazine UFC-Que Choisir, this situation should bring a financial boost to women in 8 cases out of 10. Consequently, married men with a larger salary than their woman, they must expect to pay more tax at the source this year.
