Withholding tax: the default distribution changes for married or former couples

At present, when you are married or past, you generally have to file a joint tax return and, by default, the tax rate at source for both members of your couple is the same; this is called the household rate. To ensure that each member of your couple gets a rate that is representative of their own income, you must request the application of an individualized levy rate (a step to be taken within your particular space) from impots.gouv.fr).

Withholding tax rates will be updated in September 2025 to reflect the 2024 tax return. On the occasion of this update, each member of married or former couples (couples subject to common taxation) will now see themselves apply by default an individualized withholding tax rate. This is how much tax your couple will have to pay distributed according to each person's income.

You can request that the household rate be maintained for your withholding tax:

• when you file your income tax return online (the end screen allows you to choose to maintain the household rate after 1^er September 2025);
• on your paper return (you can check a box at the bottom of the first page to maintain this rate);
• or within your Personal Space from impots.gouv.fr, with the "manage my direct debit" service (you can check a box on the service home page to maintain this rate).