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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 concerned | Subject to social levies |
|---|---|
Land income | Yes |
Yes | |
Yes | |
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 |
Yes | |
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.
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 concerned | Subject to social levies |
|---|---|
Land income | Yes |
Capital gains and certain movable property | Yes |
No | |
No | |
No | |
Main moveable income (fixed-income investment income, dividends, coupon income, capitalization and life insurance contracts, etc.) | No |
No | |
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
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