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Social levies (CSG, CRDS...) on wealth income
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Social levies apply to your income from assets and investments: generalized social contribution (CSG), contribution to the repayment of social debt (CRDS), social levy, additional contribution, solidarity levy. However, some income is exempt. Moreover, if you are a non-resident for tax purposes, you benefit from specific exemptions.
What applies to you ?
You are a French tax resident
If you are domiciled in France for tax purposes, you have to pay social contributions on your wealth and capital income, even if they are exempt from income tax.
Income concerned | Subject to social security contributions |
|---|---|
Land income (empty rental) | Yes |
Income from a furnished rental | Yes |
Real estate gains and certain movable property | Yes |
Yes | |
Yes | |
Yes | |
Major savings and investment income (fixed income investment income, dividends, bond or capitalization and life insurance proceeds, etc.) | Yes |
Yes | |
Yes | |
Gain realized or life annuity paid in the event of withdrawal or closure of PEA | Yes |
Interests of the booklet A | Exempt |
Interests of the young booklet | Exempt |
Interest popular savings book (SMP) | Exempt |
Interest sustainable development booklet | Exempt |
Interest on a company savings book | Exempt |
FYI
if you live in France, work in an EU countryEEE: titleContent (European Union, Iceland, Norway, Liechtenstein) or Switzerland and are affiliated to the compulsory social security of that country, you are not subject to CSG and CRDS. Only the solidarity levy of 7.5% is due.
Social security contributions | Rate |
|---|---|
Generalized Social Contribution (CSG) | 9.20% |
Social Debt Repayment Contribution (CRDS) | 0.50% |
Solidarity levy | 7.5% |
TOTAL | 17.20% |
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Income from assets
If you have filed your tax return on timebetween August and September, you will receive a common tax notice for your social security contributions and income tax.
This single opinion sets out the following information:
- Detail and calculation of 2 taxes
- Total amount payable
- Payment methods you can use
- Deadline for payment
Return on investments
You do not have to take any steps to pay social contributions on this income.
If the income comes from real estate gains or certain movable property (metals or precious objects for example), you must declare it to the tax department that will take care of the contributions.
If the income comes from other types of investments, the paying institution (bank or organization from which you invested) will collect the contributions directly.
If you have paid social security contributions on certain income from your assets (property income, for example), a share of the CSG of 9.20% paid is deductible from your income.
This deductible share is 6.8%.
Other social contributions are not deductible from your income:
- 2.4% remaining share of CSG
- 0.50% of CRDS
- 7.5% solidarity levy
Warning
to benefit from a deductible CSG, you must have opted for progressive tax on your wealth income. This is impossible if you have chosen the Single flat-rate levy (PFU) of 30% (also called flat tax).
You are not a French tax resident
If you are domiciled outside France for tax purposes, some of your income is subject to social security taxes, including property income (rent) and real estate capital gains.
Others are exempt.
Income concerned | Subject to social security contributions |
|---|---|
Land income (empty rental) | Yes |
Income from a furnished rental | Yes |
Real estate gains and certain movable property | Yes |
No | |
No | |
No | |
Major savings and investment income (fixed income investment income, dividends, bond or capitalization and life insurance proceeds, etc.) | No |
No | |
No | |
Realized gain or life annuity paid in the event of withdrawal or termination of a PEA | No |
Interests of the booklet A | No |
Interests of the young booklet | No |
Interests of a popular savings book (SMP) | No |
Interests of the sustainable development booklet | No |
Interest on a company savings book | No |
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Membership of a European social security scheme
If you are a member of a compulsory social security scheme in a country of the EEA (other than France) or Switzerland, the levy is 7.5%.
Other
Social security contributions | Rate |
|---|---|
Generalized Social Contribution (CSG) | 9.20% |
Social Debt Repayment Contribution (CRDS) | 0.50% |
Solidarity levy | 7.5% |
TOTAL | 17.20% |
If you filed your tax return on time, the non-resident personal income tax office will send you a tax notice for your taxes between August and September.
This notice sets out the following information:
- Tax Detail and Calculation
- Total amount payable
- Payment methods you can use
- Deadline for payment
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy 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...)For non-residents
Non-resident personal income tax departmentBy telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
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