Question 9522 — income tax

Summary

The withholding tax will be made on the basis of a synthetic rate, specific to each household, calculated by the tax administration based on the latest information available to it. Thus, in the event of a change in income such as salaries or pensions, the amount deducted will adapt immediately and automatically. In the event of retirement or more generally a significant drop in the income paid by a collector, the effect " basis” will have the automatic and immediate consequence of reducing the amount of the corresponding levy. For example, for an income equal to half of that paid the previous month, the corresponding deduction will automatically be reduced by half. This being said, the legislator gave taxpayers the possibility of updating their withholding tax rate in order to reinforce the contemporary nature of the withholding tax. The downward modulation is subject to the existence of a difference of more than 10% and more than 200 euros between the amount of the levy resulting from the situation and the income estimated by the taxpayer for the current year and the amount of the levy that he would bear in the absence of modulation. The upward modulation is not subject to this deviation condition. Since the first term of the comparison is based on a estimation of the situation and income of the taxpayer for the current year, it is not possible to open the right to modulation early. Thus, to update their tax rate applicable in 2019, taxpayers will be able, in the event of a drop in income, to make an adjustment from the beginning of January 2019.

Machine translation from French. The official text remains authoritative.

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