New income tax reform: towards individualization of the rate for married and civil partnership couples

From September 1, 2025, married or civil partnership couples will see their withholding tax rate calculated individually by default. This change, included in the 2024 Finance Act, aims to better take into account the income of each spouse and thus reduce wage inequalities within tax households.

Individualization of the rate: a change in favor of equality

Until now, married or civil partnership couples were subject to a single rate of deduction, calculated on the basis of the cumulative income declared by the household. This had the effect of penalising, on average, the spouse with the lowest income – often a woman – since the single rate benefited the spouse with the highest income more.

From now on, the individualized rate will become the norm. Thus, each member of a couple will be applied a rate adapted to their own income, which will help to correct the salary gap that persists between men and women. Today, men receive on average 42% more than their partners, and in 78% of couples, the man is the main financial contributor.

Although the individualized rate becomes the default mode, couples will still have the option of keeping a joint tax rate if they wish. This option can be activated on the tax website or directly with their tax center. In this way, the system adapts to the diversity of family situations while leaving a certain freedom to taxpayers.

An impact on professional life

This change in taxation could have a positive effect on the employment of women, particularly those with lower incomes than their spouses. The adoption of an individualised rate should thus reduce the tax burden which weighed proportionally more on the lower-paid spouse and could encourage greater participation of women in the labour market.

With this reform, the government hopes to tackle wage disparities and make the tax system fairer for all households.