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Social levies (CSG, CRDS...) on income from wealth

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

Social levies apply to your income from your wealth and investments: General Social Contribution (GSA), Social Debt Repayment (SDRC), 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.

You are a French tax resident

If you are resident in France for tax purposes, you are liable for social contributions on your income from the estate and capital, even if they are exempt from income tax.

Income subject to social or exempt levies

Income

Subject to social levies

Land income (empty rental)

Yes

Income from furnished rental

Yes

Lifetime annuities for consideration

Yes

Certain financial income

Yes

Capital gains from the sale of transferrable securities

Yes

Main savings and investment income (fixed income investment income, dividends, voucher products or capital and life insurance contracts, etc.)

Yes

Capital gains and certain movable property

Yes

Wage savings income

Yes

Income from housing savings (CEL and PEL

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 reside in France, work in a European Union country 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.

Applicable rates of social contributions

Social deductions

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 receive a joint tax notice for your payroll taxes 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 you can use
  • Payment deadline

Investment income

You have no steps to take to pay the social contributions on this income.

If the income comes from capital gains on real estate or certain movable property (for example, metals or precious objects), you must report it to the Taxes that will pay 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 estate, a share of the CSG 9,20% 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 lump sum (PFU) 30% (also called « flat tax »).

Other

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 or exempt levies

Income

Subject to social levies

Land income (empty rental)

Yes

Income from furnished rental

Yes

Capital gains and certain movable property

Yes

Lifetime annuities for consideration

No

Certain financial income

No

Capital gains from the sale of transferrable securities

No

Main savings and investment income (fixed income investment income, dividends, voucher products or capital and life insurance contracts, etc.)

No

Wage savings income

No

Income from housing savings (CEL and PEL

No

Earnings realised or life annuity paid in the event of withdrawal or closure of a PEA

No

Interests of booklet A

No

Interests of young booklet

No

Interests of Popular Savings Book (LEP)

No

Interests of sustainable development booklet

No

Interest on a company savings book

No

Membership in a European social security scheme

7.5%

  Please note : you must be a member of a mandatory social security scheme in a country of EEA (other than France) or Switzerland.

Other

Applicable rates of social contributions

Social deductions

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 you can use
  • Payment deadline