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Taxation
Taxes: how to adapt your tax rate at source?
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
Have your revenues decreased due to the COVID-19 health crisis? Have you just given birth to a child or married? Your civil partnership partner has passed away? If your situation changes, you can change your direct debit rate at any time by visiting your specific area on the website impots.gouv.fr.
As part of the withholding tax, a withholding tax rate is applied to your income.
You can adjust this rate at any time to adapt the amount of your monthly withdrawals to your new situation.
To do this, you have to go to your private space on impots.gouv.fr, in the then or with an estimate of your income for the year 2021 for the tax household. It's about assessing the revenue you'll receive in 2021, based on the information that only you know.
Once you have recalculated your rate, you must confirm it to ensure that it is properly taken into account. It will be sent to your employer for application on the next levies on your salary.
Changes in the rate of withholding tax shall be valid only for the current calendar year. Your current rate will expire on December 31, 2021. At 1er January 2022, this rate will be replaced by the rate calculated on your 2020 spring 2021 income tax return. To keep the rate you changed, you need to change it again at the end of 2021, so that it will be taken into account as of January 2022 by your employer, pension fund or for the payment of your deposits. If you do not take action, the rate calculated on your last return will apply.
FYI
You can also:
- Choose an individualized rate to take into account the income differences between the two spouses. It is not a question of individualization of the tax but of a different distribution of the payment. The tax is still calculated on the basis of the couple's income and the number of shares of the family quotient.
- Choose a non-personalized rate so you don't pass your rate on to your employer.
- Opt for a quarterly payment rather than a monthly payment if you have to make a contemporary down payment. In fact, for the payment at source of tax on income received directly by taxpayers (e.g. land income, income from self-employed workers, maintenance payments, etc.), advance payments are levied directly by the tax administration on the 15th of each month or per quarter, from the bank account communicated to the administration.
Example :
You have a STEP rate of 11%, and you modulated it on the 1er March 2021.
Following a change in your revenues, you intervened in your Special Space to update your withholding tax rate. Your new rate is 6%. This updated rate will be applied until December 31, 2021. You reported your 2020 revenues in the spring of 2021. At the end of this declaration, a rate of PAS is calculated, for example a rate of 9%. As you have made a downward adjustment, this tax rate is being increased to 1er January 2022.
At 1er january 2022, the applicable rate will be the rate calculated from your 2021 income tax return for 2020, which is the rate of 9%. However, if you do not want this 9% applies to 1er January 2022, you need to update your rate again at the end of 2021.
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