If your family situation has evolved, the change of rate linked to this event may not take place before the beginning of 2023.
Like most taxpayers who have declared their online income, you have already received your tax notice in your particular space on www.impots.gouv .
This declaration allowed the tax authorities to update your withholding tax rate. This new rate will automatically replace the one that applies today to your wages, retirement pensions, unemployment allowances … from next September. Except intervention on your part, it will apply until August 2023. You have no specific approach to perform. The tax administration is responsible for transmitting your updated rate directly to the various third parties: employers, pension fund, employment center …
Only exception to this rule: if, apart from your income declaration, you have updated your withholding tax rate or have reported a change in your family situation since the start of the year – marriage, pact Civil of Solidarity (PACS), Divorce … -, your current levy rate will remain valid until December 31, 2022. The “new” rate, resulting from your income declaration, will only apply from 1 ER January 2023.
individualized rate
For the record, this “new” rate was calculated on the basis of your family situation, your expenses and your income from 2021. If you are married or PACS, it’s the same rate, calculated on the basis Revenues from the couple, which applies by default to each of the spouses or partners of PACS unless you have opted for individualized rates after your declaration.
This option can also be exercised at any time of the year, by any member of the couple and not only by the one who took care of the income declaration. Whether they are exercised by one or the other, it is worth for the couple.
This option is advantageous for those who have the weakest income when there is an important income difference between the two members of the couple. Each spouses or partners is then given a different rate of the other: lower than the common rate for those who have the lower and higher income for those who have the highest income.
Similarly, if your income (or charges) have decreased sharply or increased in 2022 compared to 2021, it is still possible to request to modify your rate. You can also request the deletion of a deposit if you have so far received property income and have definitely stopped renting the property that brought you rents.
You have 5.46% of this article to read. The continuation is reserved for subscribers.