Selecting a language will automatically trigger the translation of the page content.

Income tax - Survivor's pension premiums or disability savings (tax reduction)

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Whether you are a parent or close relative of a child with a disability, or you yourself with a disability, survivor's pension and disability savings contracts allow you to save for the future. The insurance premiums paid for these contracts are eligible, subject to conditions, for a reduction in income tax.

Survival annuity contract

This is a contract you enter into to guarantee the payment of income to a person with a disability.

They may be:

  • Child
  • Other parent in direct line (ascendant or descendant)
  • Collateral in-line parent up to 3e degree (for example, brother, uncle, niece)
  • Person living under your roof and dependent on you

Disability savings contract

This is a contract you enter into to guarantee future income when you have a disability that prevents you from earning a living under normal conditions.

You don't have to get the liquidation your pension rights.

The contract must be for at least 6 years.

Premiums paid in the year entitle you to a reduction equal to 25% of their amount, up to €1,525 (i.e. maximum reduction of €381.25).

The amount of premiums giving entitlement to a reduction shall be increased by €300 per dependent child (€150 per child in the case of alternate residence).

In the case of the subscription of a survivor's pension contract and a disability savings contract, this limit applies to all contracts concluded.

FYI  

to benefit from the tax reduction, you must have your tax domicile in France.

You must indicate on your 2042 FADN return for 2023 the amount of premiums paid in 2022 on your survivor's pension or disability savings contract.

Keep the certificate issued by the insurer in case of request from the administration.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)