A fiscal novelty that should be related to 10 million homes in this 2025 yield. If the month of September is traditionally that during which the withdrawal rate is updated to take into account the possible changes of the last declaration of income, married couples and PACS whose situation or income has also changed also will see that their rate changed in the next few days. Because now it is the individualized rate and it is no longer the common deduction rate of the Income Tax Source that will be applied by default.
This measure was planned for a long time by the government on behalf of “fiscal and social justice.” And for a good reason, the automatic application of the common rate (or “focus rate”) in force until then was disadvantageous for this, or more frequently, whose income was the lowest (in the private sector, the average salary income of women is 22.2% lower than that of men, mainly due to a lower work volume).
It is always possible to keep the common rate
To better understand the limits of the common rate, the General Directorate of Public Finance (DGFIP) gave the example of a couple without a child in which women earn 1,600 euros per month and a man of 3,500 euros. The taxable tax income amounts to 55,080 euros after the 10%reduction, resulting in an annual tax that will be paid of 3,574 euros.
With the common rate, the tax withholding rate is 5.8% for women and men, so the monthly tax amounts to 93 euros for women and 203 euros for humans. But with the individualized rate that takes into account the difference in income between the two, it will only be 0.4% for women and 8.3% for humans: both will be charged at 6 euros and 290 euros each month on their payment sheet respectively. Of course, the application of the individualized rate does not change the total amount of taxes paid by the couple, but makes the distribution of what each of the two most equitable members pay according to their respective income.
Couples who prefer the common rate can always keep it if they wish. To do this, go to your personal space on the tax site, the “Administer my sample section” to verify the corresponding box accessible on the home page. Once the modification is made, the tax administration transmits the new rate to the employer that will have 60 days to apply it on the payment sheet. During the income tax declaration in June, 1,789 million married households or PACS chose to maintain the focus rate.
Source: BFM TV
