Income tax - How is income from a life insurance contract taxed?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2025 income tax return for 2024

This page is up to date on 1er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

If you have a life insurance contract, you are taxed only if you make a buyback (whether full or partial). The gains you have made are taxed according to the length of time your contract is held. However, exemptions are provided for in certain cases. We'll tell you what you need to know.

What applies to you ?

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