Is it mandatory to declare a PACS to taxes?
There Conclusion of a civil solidarity pact (PACS) leads to the creation of a new tax household. The year of the PACS, the two partners are no longer individually imposed, but on the basis of common taxation. However, they still have the possibility of Subscribe a separate declaration Only the year following the conclusion of the PACS. In the following years, the common taxation is automatic and compulsory. At the end of their declaration of income, the PACS couple thus receives only one tax notice with two names.
How to declare the change of family situation linked to the PACS?
Declare the PACS online on impots.gouv.fr
Before embarking on the income tax declaration, the couple must declare the PACS to the tax services in 60 days following its conclusion. This approach can be carried out online on the site taxes.gouv.fr From the “Manage my Source” or telephone direct debit service from its public finance center. This information will then be taken into account by the tax administration for the PACS income declaration of the year.
Choose a common or separate taxation
During this approach, it is necessary to choose the common or separate taxation for the first year of the PACS, then the common taxation will be automatic for the following years.
The information and documents to be sent to the tax administration
PACS declaration at taxes involves indicating and providing the following information and documents:
- PACS date
- Personal contact details of the partner (name, first name, date of birth and tax number)
- Banking contact details of the new tax household
- Revenue from the new home
The new levy rate will apply two months after the date of transmission of the PACS declaration.
Should we choose THE hearth rate or THE individual rate when Are we PACS? ?
Regarding PACS couples, there are two types of withholding tax rate.
Individualized rate of direct debit
Since the 1ᵉʳ September 2025the individual reduction rate at source applies by default to PACS couples. It allows the rate to be adapted to the respective income of each partner. Thus, everyone pays the tax Up to his personal income. 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.
Common household rate
However, it is always possible to keep the common rate of the household by indicating it in your personal space in the “Manage my withdrawal at source.”
PACS: What tax advantages?
A drop in the tax rate after the conclusion of the PACS
The common taxation consists in declaring on the same declaration the income received by the two partners. The amount of the tax is then automatically reduced, since the couple is entitled to two parts of family quotient, against a before the conclusion of the PACS. The family quotient makes it possible to divide taxable income by the number of shares. It thus lowers the income level on each part, which reduces the income share imposed in the highest tranches.
A pacsé couple with a dependent child is entitled to 2.5 family quotient shares. A additional half-share is granted for the first two children and then an entire part for each child beyond two children.
An advantageous joint declaration in the event of a major wage difference
The joint declaration is advantageous when there is a significant disparity between the income of the two partners. Indeed, the total income of the partners are then divided by the number of shares of family quotient, which can generate a significant tax economy.
Simulation of the amount of the tax for a PACS couple
The government provides taxpayers with an online simulator to estimate the amount of income tax. It allows PACS couples to know whether it is more interesting or not to make a joint declaration.
When to go to optimize your taxes in 2025?
PACS partners are subject to same taxation methods as a married couple. They must subscribe a single declaration of income for all income and charges of the household from the year following that of conclusion of the PACS. Except, as seen previously, in the event of an option for a separate declaration, but only the year following the PACS.
There Date of the PACS does not have real importance Given the fact that all the income received by the couple during the year of the PACS is concerned by the common taxation. And not only the income received between the date of the PACS and on December 31 of that same year. So there is no better month to go and take advantage of advantageous taxation.
How to make your tax return when you are PACS?
After the PACS, the two partners constitute their own tax household and must declare their income together:
And their charges:
And their possible tax credits.
What are the advantages of the PACS in succession?
Inheritance rights
The PACS also has other tax advantages. For example, as part of an inheritance, each partner linked by a PACS is completely exempt from inheritance tax in the event of the death of one of them. Please note, in the absence of a will, the survivor does not inherit the deceased.
Donation
In matters of donation and in accordance with article 790 F of the General Tax Code, donations made between PACS partners benefit from a reduction of 80,724 euros.
