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In brief
Section actions
Duration: Online request: 10 minutes; new rate in effect under 2–3 months
Cost: Free
Possible online

Who this guide is for

Section actions
  • You if your income has dropped and you want to reduce the monthly withholding
  • You if your family situation has changed (divorce, marriage, birth)
  • If you want to switch to an individualized rate for a couple

To be prepared in advance

Section actions
  • Account impots.gouv.fr (special area) with tax number and password
  • Estimation of your new income (wage, unemployment, etc.) for the coming months
  • If couple: each spouse's income — for the individualized rate

Step-by-step procedure

Section actions
  1. 1Log in to the particular space on impots.gouv.fr → "Manage my levy at source" → "Update in case of an increase or decrease in your income". Tax number + password (or France Connect) required.
  2. 2Indicate the new revenue estimate for the coming months. DGFiP recalculates the rate. The rate decrease generally applies within 2–3 months (delay of transmission to employer/bank).
  3. 3For a couple: choose individualized rate (one rate per spouse) or personalized rate (one common rate). The individualised rate is useful in the case of a marked income gap.
  4. 4Send the application — you receive the new rate and its effective date. The employer receives the new rate automatically (you don't have to pass it on).
  5. 5If your income has increased — ask for a rate increase to avoid a high balance in September (regulating). Otherwise, you will receive a notice with balance payable.
  6. 6For non-wage income (funds, self-employed, BNC) — adjustment via instalments (monthly or quarterly). Managed in "Managing my instalments".
  7. 7Check the tax notice in August-September: adjustment — if less deducted than due, balance payable; if more deducted, refund under 1–2 months.
  8. 8In case of change of employer or start of unemployment — the rate applies automatically; Pôle emploi applies the same rate to benefits.

Common mistakes

Section actions
  • Do not update the rate in case of revenue decline — too high withholding, tight budget.
  • Hide an increase in revenue — large balance in September + possible 0.2%/month moratorium interest.
  • Believing that the rate of a couple must be common — an individualized rate is possible.
  • Personalised (common to the couple) and individualised (separate) rates — different economy.
  • Do not file your tax return in the spring — the rate will not be updated on actual data.

Official sources

Section actions
Show sources in this section

Useful links

Section actions
Income tax returnOverdebtFinance Section

Important remark

The collection at source is governed by the CGI (Art. 204 A et seq.). Indicative information; the exact rate is calculated by DGFiP.

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