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Income Tax - Savings and Investment Income
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
You earn investment income and wonder how to report it? Regulated savings books (Livret A, Livret de développement durable, etc.) are exempt from tax. For other investments, taxation varies according to whether they are fixed (bonds, debt securities, etc.) or variable (shares and business shares). Share savings plan Special schemes are provided for certain investments, in particular for life insurance and for the provision of insurance.
What applies to you ?
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Revenues 2022
Taxable income
Income from the following investments is taxable:
- Government bonds and loans
- Bonds issued by legal persons governed by public law (department, municipality, etc.)
- Deposit accounts and term accounts
- Taxed bank books
- Treasury bills and cash bills
- Marketable debt instruments (commercial paper, certificate of deposit, etc.)
- Shares in debt mutual funds
Taxation
You can opt for one of the following tax systems:
- Flat-rate levy (flat-rate levy)
- Tax scale in income
You can opt for one of the following tax systems:
- Flat-rate levy (flat-rate levy)
- Tax scale in income
You can make your choice based on your tax rate.
If you are non-taxable or taxed at 11%, this rate is more favorable than the rate for the 12.8%.
If you are taxed at 30% or more, the rate of the UCP at 12.8% is more favorable.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
Statement
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
Taxable income
Income from shares in businesses subject to business tax are taxable.
These revenues are called, as the case may be, dividends or distributed income.
Taxation
The dividends are subject to tax.
To determine its value, you can choose between the single lump sum levy (flat tax) and the progressive scale.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Lump Sum Direct Debit Option
The income shall be subject to a single flat-rate levy of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You can then benefit from a abatement of 40%.
You must also pay the social security contributions (17.20%).
Statement
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
Répondez aux questions successives et les réponses s’afficheront automatiquement
PEL opened before 2018
PEL 12 years of age or younger
Interest on an ELP under 12 years of age is exempt.
PEL opened more than 12 years ago
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
PEL opened in 2018 or later
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
Répondez aux questions successives et les réponses s’afficheront automatiquement
CEL opened before 2018
The interests of a CEL open before 1er January 2018 are exempt.
CEL since 2018
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
Taxation of income (dividends and capital gains) of the PEA depends on the date of your withdrawals.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Withdrawal or redemption after 5 years
AAP revenues
In the absence of withdrawal or redemption within 5 years after your 1er payment, you are exempt from income tax.
However, the exemption from income on unlisted securities held in an AEP is limited each year to 10% the amount of such securities.
FYI
the revenue of the EAP shall be subject to the 17.20% of social security contributions (CSG, CRDS).
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
Annuity Exit
The life annuity paid after the expiry of 5e The AAP year is exempt from income tax.
FYI
life annuity is subject to 17.20% of social security contributions (CSG, CRDS).
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
Withdrawal or redemption before 5 years
If you have made a withdrawal or redemption before 5 years of your AAP, the net gain realized since the opening of the plan is taxed.
Net gain is the difference between:
- NAV of the AAP at the date of withdrawal
- Payments made to the plan since it was opened
You can choose one of the following 2 methods of taxation:
- Flat-rate flat-rate levy (PFU) of 30% (also called flat tax)
- Progressive scale
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax). This levy consists of income tax (12.8%) and social security contributions (17.20%).
You can opt for the progressive scale of income tax, according to your marginal tax bracket. You will need to pay the social security contributions (17.20%).
In certain situations, early withdrawals are exempted, in particular in the following cases:
- Death of plan holder
- Allocation of funds to finance the creation or takeover of a company, subject to conditions
Please note
social security contributions (CSG, CRDS) at the 17.20% remain due.
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
The amounts paid by your employer under a wage savings plan are exempt from income tax.
FYI
income from movable property shall be subject to 17.20% of social security contributions (CSG, CRDS), with exceptions.
Taxation of life insurance contracts depends on the age of the contract at the time of withdrawal and the date of payment of the premiums.
FYI
life insurance earnings are subject to 17.20% of social security contributions (CSG, CRDS).
Income from the following investments is exempt from income tax:
- Booklet A
- Young booklet
- Popular savings booklet (SMP)
- Sustainable Development Booklet (SDL)
FYI
such income shall be exempt from social security contributions.
Taxation upon withdrawal from the retirement savings agreement depends on the type of retirement savings agreement entered into:
- Individual Retirement Savings Plan (PER)
- Company Retirement Savings Plan (Father)
- Group company Retirement Savings Plan (Pereco)
- Mandatory company Retirement Savings Plan (Pero)
- People's Retirement Savings Plan Perp
- Group Retirement Savings Plan (Perco
- Optional schemes Prefon, Corem and CGOS
Taxation also depends on:
- Payment in rent or capital
- Withdrawal at the time of retirement or early retirement
- Tax deduction of contributions paid or no tax deduction of those contributions
Revenues 2023
Warning
these revenues are not required to be reported on your 2023 income tax return for 2022. They will have to be reported in the 2024 declaration.
Taxable income
Income from the following investments is taxable:
- Government bonds and loans
- Bonds issued by legal persons governed by public law (department, municipality, etc.)
- Deposit accounts and term accounts
- Taxed bank books
- Treasury bills and cash bills
- Marketable debt instruments (commercial paper, certificate of deposit, etc.)
- Shares in debt mutual funds
Taxation
You can opt for one of the following tax systems:
- Flat-rate levy (flat-rate levy)
- Tax scale in income
You can make your choice based on your tax rate.
If you are non-taxable or taxed at 11%, this rate is more favorable than the rate for the 12.8%.
If you are taxed at 30% or more, the rate of the UCP at 12.8% is more favorable.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
You can apply to be exempt from the flat-rate levy without discharge if your reference tax income of the penultimate year is less than €25,000 (€50,000 for a couple).
For revenues received in 2023, this is the 2021 benchmark tax revenue.
The application is to be sent to the financial institution that pays you the income no later than November 30 of the year preceding that of the payment (November 30, 2023 for an exemption in 2024).
In general, the institution will send you an honorary attestation form to return to the institution if you meet the conditions.
Taxable income
Income generated by shares and business shares subject to business tax are taxable.
These revenues are called, as the case may be, dividends or distributed income.
Taxation
The dividends are subject to tax. To determine its value, you can choose between the flat tax and the progressive scale.
You can opt for one of the following tax systems:
- Flat-rate levy (flat-rate levy)
- Tax scale in income
You can make your choice based on your tax rate.
If you are non-taxable or taxed at 11%, this rate is more favorable than the rate for the 12.8%.
If you are taxed at 30% or more, the rate of the UCP at 12.8% is more favorable.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
You can request to be exempted from the lump sum non-discharge levy if your reference tax income of the penultimate year is less than €50,000 (€75,000 for a couple).
For revenues received in 2023, this is the 2021 benchmark tax revenue.
The application is to be sent to the financial institution that pays you the income no later than November 30 of the year preceding that of the payment (November 30, 2023 for an exemption in 2024).
In general, the institution will send you an honorary attestation form to return to the institution if you meet the conditions.
Répondez aux questions successives et les réponses s’afficheront automatiquement
PEL opened before 2018
PEL 12 years of age or younger
Interest on an ELP under 12 years of age is exempt.
PEL opened more than 12 years ago
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
PEL opened in 2018
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
Répondez aux questions successives et les réponses s’afficheront automatiquement
CEL opened before 2018
The interests of a CEL open before 1er January 2018 are exempt.
CEL since 2018
Single Lump Sum Direct Debit Option
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
Schedule Option
You can choose the progressive scale of income tax, according to your marginal tax bracket.
You will also need to pay the social security contributions (17.20%).
This option provides you with the following benefits:
- Abatement of 40% on dividends
- Deductibility of part of the CSG: titleContent
Taxation of income (dividends and capital gains) of the PEA depends on the date of your withdrawals.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Withdrawal or redemption after 5 years
AAP revenues
In the absence of withdrawal or redemption within 5 years after your 1er payment, you are exempt from income tax.
However, the exemption from income on unlisted securities held in an AEP is limited each year to 10% the amount of such securities.
FYI
the revenue of the EAP shall be subject to the 17.20% of social security contributions (CSG, CRDS).
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
Exit in life annuity
The life annuity paid after the expiry of 5e The AAP year is exempt from income tax.
FYI
life annuity is subject to 17.20% of social security contributions (CSG, CRDS).
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
Withdrawal or redemption before 5 years
If you have made a withdrawal or redemption before 5 years of your AAP, the net gain realized since the opening of the plan is taxed.
Net gain is the difference between:
- NAV of the AAP at the date of withdrawal
- Payments made to the plan since it was opened
You can choose one of the following 2 methods of taxation:
- Flat-rate flat-rate levy (PFU) of 30% (also called flat tax)
- Progressive scale
The income is subject to a flat-rate levy (PFU) of 30% (also called flat tax).
This levy consists of income tax (12.8%) and social security contributions (17.20%).
You can opt for the progressive scale of income tax, according to your marginal tax bracket. You will need to pay the social security contributions (17.20%).
In certain situations, early withdrawals are exempted, in particular in the following cases:
- Death of plan holder
- Allocation of funds to finance the creation or takeover of a company, subject to conditions
Please note
social security contributions (CSG, CRDS) at the 17.20% remain due.
To make your tax return, you can view the following documents:
- Explanatory notes (in particular income from securities and transferable capital)
- Practical Income Tax Brochure
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is inaccurate, you must correct or complete it.
The amounts paid by your employer under a wage savings plan are exempt from income tax.
FYI
income from movable property shall be subject to 17.20% of social security contributions (CSG, CRDS) with exceptions.
Taxation of life insurance contracts depends on the age of the contract at the time of withdrawal and the date of payment of the premiums.
FYI
life insurance earnings are subject to 17.20% of social security contributions (CSG, CRDS)
Income from the following investments is exempt from income tax:
- Booklet A
- Young booklet
- Popular savings booklet (SMP)
- Sustainable Development Booklet (SDL)
FYI
such income is generally exempt from social security contributions.
Taxation upon withdrawal from the retirement savings agreement depends on the type of retirement savings agreement entered into:
- Individual Retirement Savings Plan (PER)
- Company Retirement Savings Plan (Father)
- Group company Retirement Savings Plan (Pereco)
- Mandatory company Retirement Savings Plan (Pero)
- People's Retirement Savings Plan Perp
- Group Retirement Savings Plan (Perco
- Optional schemes Prefon, Corem and CGOS
Taxation also depends on:
- Payment in rent or capital
- Withdrawal at the time of retirement or early retirement
- Tax deduction of contributions paid or no tax deduction of those contributions
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...)
- General Tax Code: Article 117cDividend levy
- General Tax Code: Articles 119a to 119dWithholding tax on income
- General Tax Code: Article 125aLevy on fixed income investment income
- General Tax Code: Article 242cRequest for exemption from compulsory levy
- Bofip-Taxes n°BOI-RPPM-RCM relating to the taxation of income from movable capital
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Supplementary Income Statement 2022
Form
- Summary declaration of transactions in transferable securities and income from movable capital
Form
- Income tax on movable property - Application for exemption from deduction
Document template
- 2023 Foreign Receipt 2022 Income Tax Return
Form
FAQ
- Tax scale What is the income tax?
- What is the deadline for filing your income tax return?
- Income tax - How is income from a life insurance contract taxed?
- Share savings plan Income tax - How is a person's income taxed?
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- Income tax - How are exceptional income taxed?
- Income tax - How are deferred income taxed?
- Who should pay the exceptional contribution on high incomes?
- Treasuries: What is it?
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Booklets, plans and savings accountsService-Public.fr
- Investments in stock exchangesService-Public.fr
- Life insuranceService-Public.fr
- Wage savings, participation and profit sharingService-Public.fr
- Income Tax - Retirement Savings Contributions (deduction)Service-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- Income from movable propertyMinistry of Finance