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

Verified 01 January 2023 - 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.

Casa is charged at the rate of 0.30% on the following gross revenues:

  • Pensions
  • Disability pensions
  • Early retirement allowances

However, you are exempt from Casa in 2023 if your 2021 benchmark tax income is below certain limits:

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Metropolis

Tableau - Casa Exemption in 2023 (Metropolis)

Family Quotient

Exemption threshold

if the CSG applies to the reduced rate of 3.8%

1 part

€15,183

1.5 part

€19,237

2 shares

€23,291

By additional half-share

€4,054

Per additional quarter share

€2,027

Guadeloupe, Martinique, Réunion

Tableau - Exoneration of Casa in 2023 (Guadeloupe, Martinique, Reunion)

Family Quotient

Exemption threshold

if the CSG applies to the reduced rate of 3.8%

1 part

€16,611

1.5 part

€21,068

2 shares

€25,120

By additional half-share

€4,054

Per additional quarter share

€2,027

Guiana

Tableau - Exoneration of Casa in 2023 (Guadeloupe, Martinique, Reunion)

Family Quotient

Exemption threshold

if the CSG applies to the reduced rate of 3.8%

1 part

€17,399

1.5 part

€22,060

2 shares

€26,114

By additional half-share

€4,054

Per additional quarter share

€2,027

Please note

revenue already subject to contribution as income from capital are not concerned by the Casa. For example, annuities Perco: titleContent.