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Income Tax - Savings and Investment Income
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
You collect investment income and wonder how to report it? Regulated savings books (booklet A, sustainable development booklet, etc.) are exempt from tax. For other investments, taxation varies depending on whether they are fixed (bonds, debt securities, etc.) or variable (shares and business shares). Special plans are provided for certain investments, in particular share savings plan and life insurance.
What applies to you ?

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Revenue 2022
Taxable income
Income from the following investments is taxable:
- Government bonds and borrowings
- Bonds issued by public legal entities (department, municipality, etc.)
- Deposit accounts and term accounts
- Tax Bank Books
- Treasury bills and cash bills
- Marketable debt securities (cash note, certificate of deposit, etc.)
- Mutual Fund Shares
Imposition
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Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
Declaration
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
Taxable income
Income from shares and shares of businesses subject to business tax are taxable.
These revenues are called, as the case may be, dividend or distributed income.
Imposition
The dividend are subject to tax.
To determine the value, you can choose between a single lump sum payment (flat tax) and the progressive scale.
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Single Flat Pick Option
Revenues shall be subject to a single flat-rate levy of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You can then benefit from abatement of 40%.
You must also pay social (17,20%).
Declaration
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
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PEL open before 2018
ELP 12 years or younger
Interest on a LIP under 12 years of age is exempt.
PEL opened for more than 12 years
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
ELP opened in or after 2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
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CEL open before 2018
Interests of a CEL opened before 1to January 2018 are exempt.
CEL since 2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
Taxation of income (dividend and capital gains) of the AAP depends on the date of your withdrawals.
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Withdrawal or redemption after 5 years
EAP income
If you do not withdraw or redeem within 5 years of your 1to payment, you are exempt from income tax.
However, the exemption of income from unlisted securities held in an AAP shall be limited each year to 10% the amount of such securities.
FYI
the revenues of the EAP are subject to 17,20% of social levies (CSG, CRDS).
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
Annuity
The life annuity after the expiration ofe The year of the AAP is exempt from income tax.
FYI
the life annuity is subject to 17,20% of social levies (CSG, CRDS).
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
Withdrawal or redemption before 5 years
If you made a withdrawal or redemption before the 5 years of your AAP, the net gain realised since the plan was opened is taxed.
The net gain is the difference between:
- Liquidity value of the AAP on the date of withdrawal
- Payments made on the plan since its opening
You can choose one of the following 2 tax modes:
- Single Flat Charge (UFP) 30% (also called flat tax)
- Progressive scale
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax). This levy is made up of income tax (12,8%) and social (17,20%).
You can choose to progressive scale of income tax, depending on marginal tax bracket. You will have to pay social (17,20%).
In certain situations, early withdrawals are exempt, in particular in the following cases:
- Death of Plan Holder
- Allocation of funds to finance the creation or resumption of a company, subject to conditions
Please note
social levies (CSG, CRDS) at the rate 17,20% remain due.
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
The amounts paid by your employer under a salary savings plan are exempt from income tax.
FYI
income from movable property shall be subject to 17,20% of social levies (CSG, CRDS), with exceptions.
The taxation of life insurance contracts is dependent on the age of the contract at the time of withdrawal and the date of payment of premiums.
FYI
earnings of life insurance are subject to 17,20% of social levies (CSG, CRDS).
Income from the following investments is exempt from income tax:
- Book A
- Booklet
- Popular Savings Book (LEP)
- Sustainable Development Booklet (LDD)
FYI
these revenues are exempt from social.
Taxation on exit of the retirement savings contract depends on the type of retirement savings contract subscribed:
- Individual Retirement Savings Plan (PAR)
- Company Retirement Savings Plan (Pere)
- Group company Retirement Savings Plan (Pereco)
- Compulsory company retirement savings plan Pero
- Popular Retirement Savings Plan (Perp)
- Group Retirement Savings Plan (Perco)
- Optional schemes Prefon, Corem and CGOS
Taxation also depends on:
- Payment in annuity or capital
- Exit at retirement or early exit
- Tax deduction of contributions paid or no tax deduction of these contributions
Revenue 2023
Warning
this income is not required to be reported on your 2023 return on your 2022 income. They will have to be declared on the 2024 declaration.
Taxable income
Income from the following investments is taxable:
- Government bonds and borrowings
- Bonds issued by public legal entities (department, municipality, etc.)
- Deposit accounts and term accounts
- Tax Bank Books
- Treasury bills and cash bills
- Marketable debt securities (cash note, certificate of deposit, etc.)
- Mutual Fund Shares
Imposition
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
You can request to be excused from non-releasing lump sum if reference tax income of the penultimate year is less than €25,000 (€50 000 for a couple).
For revenues collected in 2023, this is the 2021 tax reference income.
The application must be sent to the financial institution that pays you the income no later than November 30 of the year preceding the year of payment (November 30, 2023 for an exemption in 2024).
In general, the establishment sends you a certificate of honour form to return it completed if you meet the conditions.
Taxable income
Income from shares and shares of businesses subject to business tax are taxable.
These revenues are called, as the case may be, dividend or distributed income.
Imposition
The dividend are subject to tax. To determine the value, you can choose between flat tax and the progressive scale.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
You can request to be exempted from the non-discharge lump sum payment if your reference tax income of the penultimate year is less than €50 000 (€75,000 for a couple).
For revenues collected in 2023, this is the 2021 tax reference income.
The application must be sent to the financial institution that pays you the income no later than November 30 of the year preceding the year of payment (November 30, 2023 for an exemption in 2024).
In general, the establishment sends you a certificate of honour form to return it completed if you meet the conditions.
Répondez aux questions successives et les réponses s’afficheront automatiquement
PEL open before 2018
ELP 12 years or younger
Interest on a LIP under 12 years of age is exempt.
PEL opened for more than 12 years
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
Répondez aux questions successives et les réponses s’afficheront automatiquement
CEL open before 2018
Interests of a CEL opened before 1to January 2018 are exempt.
CEL since 2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
Taxation of income (dividend and capital gains) of the AAP depends on the date of your withdrawals.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Withdrawal or redemption after 5 years
EAP income
If you do not withdraw or redeem within 5 years of your 1to payment, you are exempt from income tax.
However, the exemption of income from unlisted securities held in an AAP shall be limited each year to 10% the amount of such securities.
FYI
the revenues of the EAP are subject to 17,20% of social levies (CSG, CRDS).
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
Life annuity
The life annuity after the expiration ofe The year of the AAP is exempt from income tax.
FYI
the life annuity is subject to 17,20% of social levies (CSG, CRDS).
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
Withdrawal or redemption before 5 years
If you made a withdrawal or redemption before the 5 years of your AAP, the net gain realised since the plan was opened is taxed.
The net gain is the difference between:
- Liquidity value of the AAP on the date of withdrawal
- Payments made on the plan since its opening
You can choose one of the following 2 tax modes:
- Single Flat Charge (UFP) 30% (also called flat tax)
- Progressive scale
Revenues are subject to a single flat-rate levy (UTB) of 30% (also called flat tax).
This levy is made up of income tax (12,8%) and social (17,20%).
You can choose to progressive scale of income tax, depending on marginal tax bracket. You will have to pay social (17,20%).
In certain situations, early withdrawals are exempt, in particular in the following cases:
- Death of Plan Holder
- Allocation of funds to finance the creation or resumption of a company, subject to conditions
Please note
social levies (CSG, CRDS) at the rate 17,20% remain due.
To income tax return, you can view the following:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form)
If a pre-filled amount is incorrect, you must correct or complete it.
The amounts paid by your employer under a salary savings plan are exempt from income tax.
FYI
income from movable property shall be subject to 17,20% of social levies (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
earnings of life insurance are subject to 17,20% of social levies (CSG, CRDS)
Income from the following investments is exempt from income tax:
- Book A
- Booklet
- Popular Savings Book (LEP)
- Sustainable Development Booklet (LDD)
FYI
these revenues are generally exempt from social.
Taxation on exit of the retirement savings contract depends on the type of retirement savings contract subscribed:
- Individual Retirement Savings Plan (PAR)
- Company Retirement Savings Plan (Pere)
- Group company Retirement Savings Plan (Pereco)
- Compulsory company retirement savings plan Pero
- Popular Retirement Savings Plan (Perp)
- Group Retirement Savings Plan (Perco)
- Optional schemes Prefon, Corem and CGOS
Taxation also depends on:
- Payment in annuity or capital
- Exit at retirement or early exit
- Tax deduction of contributions paid or no tax deduction of these contributions
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...)
- General tax code: Article 117cDividend levy
- General tax code: Articles 119a to 119dWithholding tax on income
- General Tax Code: Article 125AFixed Income Investment Income Deduction
- 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: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- 2022 Income Supplement 2021
Form
- Summary return on securities transactions and income from movable assets
Form
- Tax on movable income - Application for exemption from direct debit
Document template
- 2022 Statement of 2021 Income Received Abroad
Form
FAQ
- What's the tax scale on income?
- What is the deadline for filing your tax return?
- Income Tax - How are life insurance contract revenues taxed?
- Income Tax - How are share savings plan income taxes (AEPs)?
- Income Tax - Do you have to report your salary savings?
- Income Tax - How are exceptional income taxed?
- Income Tax - How are deferred income taxed?
- Who should pay the exceptional contribution on high incomes?
- Treasury Values: What is it?
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Books, plans and savings accountsService-Public.fr
- Investments in the stock marketService-Public.fr
- Life InsuranceService-Public.fr
- Salary Savings, Participation and InterestService-Public.fr
- Income tax - Retirement savings contributions (deduction)Service-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- Moveable incomeMinistry of Finance