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Social levies (CSG, CRDS...) on income from wealth
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The social levies apply to your income from assets and investments: general social contribution (CSG), contribution to the repayment of social debt (CRDS), social levy, additional contribution, solidarity levy. However, some income is exempt. In addition, if you are a tax non-resident, you benefit from specific exemptions.
What applies to you ?
You are a French tax resident
If you are fiscally resident in France, you have to pay social contributions on your income from wealth and capital, even if they are exempt from income tax.
Income | Subject to social levies |
|---|---|
Land income (empty rental) | Yes |
Income from a furnished rental | Yes |
Capital gains and certain movable property | Yes |
Yes | |
Yes | |
Yes | |
Main savings and investment income (fixed income investment income, dividends, voucher products or capital and life insurance contracts, etc.) | Yes |
Yes | |
Yes | |
Earnings realised or life annuity paid in case of withdrawal or closure of PEA | Yes |
Interests of booklet A | Exempted |
Interests of young booklet | Exempted |
Interest Popular Savings Book (LEP) | Exempt |
Interest sustainable development booklet | Exempted |
Interest on a company savings book | Exempted |
FYI
if you live in France, work in an EU countryEEA: titleContent (European Union, Iceland, Norway, Liechtenstein) or in Switzerland and are affiliated with the compulsory social security of that country, you are not subject to the CSG and the CRDS. Only the solidarity levy 7.5% is due.
Social levies | Rate |
|---|---|
Generalised Social Contribution (GSA) | 9,20% |
Social Debt Repayment Contribution (SDRC) | 0,50% |
Solidarity levy | 7.5% |
TOTAL | 17,20% |
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Heritage income
If you filed your tax return on time, you will receive a joint tax notice for your social contributions and income tax between August and September.
This unique notice provides the following information:
- Detail and calculation of 2 taxes
- Total amount payable
- Payment methods that you can use
- Payment deadline
Investment income
You have no steps to take to pay the social contributions on this income.
If the income is derived from capital gains on real estate or from certain movable property (for example, metals or precious objects), you must report it to the tax services that will take care of the contributions.
If the income comes from other types of investments, the paying institution (the bank or agency with which you invested) will directly collect the contributions.
If you have paid social levies on certain income from your property (e.g. land income), a share of the CSG of 9,20% paid is deductible from your income.
This deductible share is 6.8%.
Other social levies are not deductible from your income:
- 2.4% remaining CSG share
- 0,50% CRDS
- 7.5% solidarity levy
Warning
to qualify for a deductible GSA, you must have chosen the progressive rate for your wealth income. This is not possible if you have chosen the One-time flat fee (PFU) 30% (also called flat tax).
You are not a French tax resident
If you are fiscally resident outside France, some of your income is subject to social levies, including property income (rents) and property capital gains.
Others are exempt.
Income | Subject to social levies |
|---|---|
Land income (empty rental) | Yes |
Income from a furnished rental | Yes |
Capital gains and certain movable property | Yes |
No | |
No | |
No | |
Main savings and investment income (fixed income investment income, dividends, voucher products or capital and life insurance contracts, etc.) | No |
No | |
No | |
Earnings realised or life annuity paid in the event of the withdrawal or closure of a PEA | No |
Interests of booklet A | No |
Interests of young booklet | No |
Interests of a Popular Savings Book (LEP) | No |
Interests of sustainable development booklet | No |
Interest on a company savings book | No |
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Membership in a European social security scheme
If you are a member of a mandatory social security scheme in a country of EEA (other than France) or Switzerland, the levy shall be 7.5%.
Other
Social levies | Rate |
|---|---|
Generalised Social Contribution (GSA) | 9,20% |
Social Debt Repayment Contribution (SDRC) | 0,50% |
Solidarity levy | 7.5% |
TOTAL | 17,20% |
If you filed your tax return on time, the Non-Resident Individual Tax Service will send you a tax notice for your payroll taxes between August and September.
This notice contains the following information:
- Tax Detail and Calculation
- Total amount payable
- Payment methods that you can use
- Payment deadline
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)For non-residents
Non-Resident Personal Tax ServiceBy phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By Email
By mail
10 rue du Centre
TSA 10010
93465 Noisy-Le-Grand Cedex
- Social Security Code: Articles L136-6 to L136-6-1CSG on Heritage Products
- Social Security Code: Article L136-7CSG on investment products
- Social Security Code: Article L136-8Rate
- Code of Social Action and Families: Articles L14-10-1 to L14-10-10Additional contribution (Article L14-10-4)
- Ordinance No. 96-50 of 24 January 1996 on the repayment of social debt
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Taxes: Accessing Your Personal Space
Online service
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Individual tax calendarMinistry of Finance
- European Union countriesEuropean Commission