When will change in PAS rate take effect?
You may change the rate due to an increase or decrease to your income
I chose to increase my PAS rate mid-year: when will this change take effect from?
In the case of a change to your PAS rate because you notify an increase or decrease to your income, the new rate is worked out and is applied within a month to three months by organisations such as a French employer or pension fund.
It will also be applied to recalculate any on-account payments you make due to regular incomes that cannot be taxed at source by France. If you do this in a given year, the new rate applies until December 31 unless the rate implied from your annual declaration is higher, in which case it will be replaced in September.
If this rate will also not correspond correctly to your income in 2027, you will need to change your rate again around the end of November to early December 2026 in your personal space.