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How does the Solidarity Contribution for Autonomy (Casa) apply?
Verified 10 février 2022 - Legal and Administrative Information Directorate (Prime Minister)
The Casa serves to finance the loss of autonomy 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 charged at 0,30% on the following gross revenues:
- Pensions
- Disability pensions
- Early retirement allowances
However, you are exempt from Casa in 2022 if your 2020 tax reference income is below certain caps:
Metropole
Family Quotation | Exemption threshold if the GSC applies to the reduced rate of 3.8% |
|---|---|
1 | €14,944 |
1.5 share | €18,934 |
2 Shares | €22,924 |
Per additional half share | €3,990 |
Per additional quarter share | €1,995 |
Guadeloupe, Martinique, Reunion
Family Quotation | Exemption threshold if the GSC applies to the reduced rate of 3.8% |
|---|---|
1 | €16,349 |
1.5 share | €20,736 |
2 Shares | €24,726 |
Per additional half share | €3,990 |
Per additional quarter share | €1,995 |
Guyana
Family Quotation | Exemption threshold if the GSC applies to the reduced rate of 3.8% |
|---|---|
1 | €21,713 |
1.5 share | €17,125 |
2 Shares | €25,703 |
Per additional half share | €3,990 |
Per additional quarter share | €1,995 |
Please note : revenues already subject to the contribution as capital income are not affected by the Casa. For example, annuities Perco.