How to disclose life changes and variations in income

Life changes

If you marry, become pacsed, divorce or separate, you should tell the tax office within 60 days so it can recalculate the rate for your new tax household and possibly adjust your instalments.

Any new rate will apply within three months at the latest until it is re-evaluated in September following your next declaration. You can register these life changes via Gérer mon prélèvement à la source in your online space on the tax website and Signaler un changement, at the top left of the online section.

In the event of a birth, adoption or taking care of a child you should also tell the tax office in order to obtain a recalculation based on your new family quotient parts (this calculation reduces tax payable in proportion to family responsibilities – see chapter 5, 'Tax bands and the family 'parts'). 

This is also declared under Signaler un changement whereas some other changes, such as becoming registered disabled can be noted by clicking on the Actualiser suite à une hausse ou une baisse de vos revenus button (see section below). A full list of life changes which require notifying the tax office is available here.

Variations in income

If you experience a significant change in income, for example you stop renting out a property, you can ask the tax office to recalculate your rate and this should apply within about two months.

This can be done via your personal space on impots.gouv.fr under Gérer mon prélèvement à la source and then Actualiser suite à une hausse ou une baisse de vos revenus. It is found on the top left, near where your current rate is shown.

If you do not do this you may be paying too much or too little and have to wait to regularise this the following year. The rate will only be lowered – as opposed to raised – if the change results in at least 5% less in PAS tax payable. It is advisable to be prudent as penalties could be applied if you are found to have greatly exaggerated a reduction. 

When you click actualiser, you are shown a screen with boxes to select if certain family situations apply to you that can give rise to changes in family quotient parts, such as becoming a single parent, registered disabled or having dependents.

If none apply click continuer. The next page displays boxes similar to ones found on the main income tax declaration for kinds of income you have declared in the past such as a salary, pension, interest etc.

There is also a search box to use to add other kinds of income, using the relevant French word (see chapter 8) or the name of the income tax form box for the item (see chapter 10). In the boxes displayed, indicate the net taxable income (and deductible expenses) you expect yourself and your tax household to receive in 2026.

This is so an estimate can be made of this year’s income to compare it with last year’s. From September, a recalculation of your rate is made based on your latest actual income declaration. If you make an adjustment before this it will apply all year but you will need to go through the same process before the year end for it to be taken into account for the following year.

Note: Normally, if in a given year you notify a change of family situation or of income giving rise to a change of rate, the tax office will recalculate your rate taking into account the new income tax bands for the year that were voted at the end of the previous year in the budget law.