What happens for couples?
Default option changed in September 2025
How does PAS work for couples?
Since the introduction of the PAS system in 2019 the default has been that couples were allocated an overall household rate, but the option was given to choose individual personal rates. As of September 2025, there was a reversal of this policy.
This may be useful, for example, if people have very different salary levels, ensuring each person’s own income stream will be taxed in a more proportional way.
It is possible to swap between a taux individualisé or a taux foyer in your space at impots.gouv.fr.
You move a swipe bar from one choice to the other. The change is made by one member of the couple but applies to both. It should take effect within two months.