Overview

• Effective 1 September 2025, married and pacsed partners are withheld at individual rates rather than a single household rate, with updates visible on late-September payslips.
• Net pay may rise for the lower earner and fall for the higher earner, yet the household’s total income tax remains broadly unchanged.
• The individualized rate is applied automatically to new unions and to existing couples unless they opted to keep a common rate during the spring declaration.
• Couples can request a return to a shared rate on impots.gouv.fr, with changes typically implemented within up to three months.
• Officials frame the reform as promoting fairness within households, citing Insee data showing a 22.2% private-sector gender pay gap in 2023; illustrative calculations show sizable shifts in monthly withholdings.