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Social contributions on income from assets and capital

Verified 21 décembre 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Social levies apply to your income from your assets and investments: general social contribution (CSG), contribution to the repayment of the social debt (CRDS), social levy, additional contribution, solidarity levy. However, some income is exempt. Also, if you are a tax non-resident, some of this income will also be exempt.

You are a French tax resident

If you are a tax resident in France, 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 levies or exempt

Income concerned

Subject to social levies

Land income

Yes

Lifetime annuities for consideration

Yes

Certain income from movable capital

Yes

Capital gains from the sale of securities

Yes

Main moveable income (fixed-income investment income, dividends, coupon income, capitalization and life insurance contracts, etc.)

Yes

Capital gains and certain movable property

Yes

Income from wage savings

Yes

Income from housing savings (CEL and PEL

Yes

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

Yes

Interest of the booklet A

Exempted

Interest of the young booklet

Exempted

Compensation Popular Savings Book (LEP)

Exempt

Proceeds from deposits of a sustainable development booklet

Exempted

Interest on a business savings book

Exempted

  FYI : If you live in France, work in a European Union country or Switzerland and are affiliated with the social security of that country, you are not subject to the CSG and the CRDS.

Rate of social contributions applicable

Social sampling

Rate

Generalized social contribution (CSG)

9,20%

Contribution to the repayment of the social debt (CRDS)

0,50 %

Solidarity levy

7.5%

TOTAL

17,20%

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Income from heritage

If you filed your tax return on time, you will receive a joint tax notice for your social security contributions and income tax between August and September.

This single notice shall contain the following information:

  • Detail and calculation of 2 charges
  • Total amount payable
  • Payment methods you can use
  • Payment deadline

Investment income

You have no steps to take to pay social contributions on these revenues.

If the income is derived from real estate gains 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 organization with which you have invested) will collect the contributions directly.

If you have paid social levies on income from your estate, you can deduct the CSG within the limit of 5.8% of your income to be reported. The remaining part of the CSG (2.4%) and the SDB are not deductible from your income.

You must have chosen progressive tax rates for this income. This is impossible if you have chosen the One-time flat levy (PFU), also known as « flat tax »..

Other situation

If you are tax domiciled outside France, some of your income is subject to social levies, including property income (rent) and real estate capital gains. Others will be exempted.

Income subject to social levies or exempt

Income concerned

Subject to social levies

Land income

Yes

Capital gains and certain movable property

Yes

Lifetime annuities for consideration

No

Certain income from movable capital

No

Capital gains from the sale of securities

No

Main moveable income (fixed-income investment income, dividends, coupon income, capitalization and life insurance contracts, etc.)

No

Income from wage savings

No

Income from housing savings (CEL and PEL

No

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

No

Interest of the booklet A

No

Interest of the young booklet

No

Remuneration of the sums of a Popular Savings Book (LEP)

No

Deposit income sustainable development booklet

No

Interest on a business savings book

No

Membership of a European social security scheme (EEA or Switzerland)

7.5%

Other case

Rate of social contributions applicable

Social sampling

Rate

Generalized social contribution (CSG)

9,20%

Contribution to the repayment of the social debt (CRDS)

0,50 %

Solidarity levy

7.5%

TOTAL

17,20%

If you filed your tax return on time, the Non-Resident Personal Tax Department will send you a tax notice for your payroll tax between August and September.

This notice shall contain the following information:

  • Tax Detail and Calculation
  • Total amount payable
  • Payment methods you can use
  • Payment deadline