Income tax - Survivor's pension premiums or disability savings (tax reduction)
Verified 17 April 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.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
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Department in charge of taxes (treasury, tax department...)
- General Tax Code: Article 199fTax reduction granted for certain insurance premiums
- General Tax Code, Annex 4: Article 17e
- Bofip-Taxes n°BOI-IR-RICI-40 relating to the tax reduction granted for certain insurance premiums
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Dependent Child with DisabilitiesService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance
- Income tax: information leafletsMinistry of Finance