How does the Additional Solidarity Contribution for Autonomy (Casa) apply?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

The Casa is used to finance the loss of independence of the elderly and disabled.

It is levied on the amount of certain old-age and invalidity benefits paid to persons domiciled in France.

The Casa is picked at the rate of 0.3% on the following gross revenues:

Please note

The Casa is not applied on the third-party surcharge. Earnings already subject to contribution as income from capital are also not concerned by the Casa. For example, annuities Perco.

However, you are exempt from Casa if you receive any of the following benefits:

Please note

You are also exempt from Casa for certain military or temporary orphan pensions.

You are also exempt de Casa if your reference tax income does not exceed certain ceilings.

For 2025, the rate applied depends on the revenues shown on the 2024 income tax return for 2023 and Tax Notice 2024.

The ceilings depend on where you live:

Tableau - Casa Exemption in 2025 (Metropolis)
Family Quotient	Exemption ceiling
1 part	€16,755
1.5 part	€21,229
2 shares	€25,703
By additional half-share	€4,474
Per additional quarter share	€2,237

FYI

You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.

Tableau - Exoneration of Casa in 2025 (Guadeloupe, Martinique, Reunion, Saint-Barthélemy, Saint-Martin)
Family Quotient	Exemption ceiling
1 part	€18,331
1.5 part	€23,249
2 shares	€27,723
By additional half-share	€4,474
Per additional quarter share	€2,237

FYI

You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.

Tableau - Casa Exemption in 2025 (Guyana)
Family Quotient	Exemption ceiling
1 part	€19,200
1.5 part	€24,344
2 shares	€28,818
By additional half-share	€4,474
Per additional quarter share	€2,237

FYI

You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.

FAQ