If you are married or PACS, there could be a change on your September pay sheet. From this month, it is indeed a rate of Source with source (NOT) individualized which will apply to the income of each member of the couple, and no longer the home rate. A novelty that changes your tax rate, and therefore your net salary after tax. Illustration with the example, given by the Directorate General of Public Finances (DGFIP), of a couple without children, in which the husband receives a net taxable salary of 3,500 euros per month, and his wife 1,600 euros. With the 5.8% home rate which strikes the two wages, the woman currently pays a income tax From 93 euros per month and her husband of 203 euros. With the individualized rate, the latter, imposed at the rate of 8.3%, will regulate 290 euros each month at the taxman, and his wife only 6 euros (rate of 0.4%). Thus, total tax remains the same, 296 euros, but the distribution of payment in the couple is completely turned upside down.
A measure of tax justice, especially for women, often less well paid than their spouse, and who will therefore see their net salary after tax increase for a good part of them. If you are affected by this novelty, maybe you still prefer to keep the home rate? A choice made according to the tax authorities by some 1,789,356 married or PACS households on June 5, 2025, deadline for the income tax in which taxpayers could opt for this maintenance. A choice also possible on the tax site.gouv.fr, at the section “Maintain the hearth rate of your withholding tax”, until June 30.
Modifying the levy rate taken into account within 60 days
You will understand, if you have not already asked to keep your home rate, you will be imposed in September with an individualized rate. Because if you appear today with the tax authorities to request the maintenance of the “hearth rate”, with the online service “Manage my withholding tax”, your request will be well transmitted immediately by the tax administration to your employer … which will have 60 days to update this informationor until the end of October. Be aware that “In the majority of cases, changes in not made up to the 18th of each month are transmitted to the employer during the same month”specifies the DGFIP at Capital. Also, if you request a return to the home rate by September 18, it will be effective at the latest on your October pay slip.
If you have activated the home rate and you want now benefit from the individualized rate In your couple, your employer will still have two months to apply it on your pay slip. Ditto if you have asked for the individualized rate and go back to the home rate.
