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Income Tax - Reporting Superannuation
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.
Do you receive a pension or other old-age benefit? These amounts are subject to income tax. However, some pensions are exempt.
What applies to you ?
You must declare the following:
- Retirement pensions paid by basic and supplementary mandatory schemes, by special schemes (SNCF for example) and by the State
- Reversion Pensions paid out by such schemes
- Pensions paid by compulsory supplementary company pension schemes
- Pensions paid to local elected officials by Ircantec
The tax authority automatically applies a abatement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax centre
FYI
the early retirement allowances shall be imposed in accordance with salaries.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
You must declare the following:
- Increases for family expenses
- War campaign bonuses (increase in veterans' pension)
- Supplementary allowances paid by pension plans (e.g. education allowances, death benefit)
- Benefits in kind (e.g. housing, free or reduced electricity)
FYI
a third-party assistance mark-up is not to be reported.
The tax authority automatically applies a abatement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax centre
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
You do not have to report the following revenues:
- Solidarity allowance for the elderly (Aspa)
- Supplementary Invalidity Allowance (Asi)
- Old Age Allowances
Please note
You have to declare an old-age pension paid by the Social Security whose amount does not exceed €3,566.43 per year only if your annual resources exceed:
- €11,441.49 for a single person
- €17,762.96 for a couple
You must report pension benefits paid in the form of capital, in particular the one-time lump sum payment (which replaces a small pension, for example in the Agirc-Arrco add-on).
If the pension benefits are paid as capital, you can choose one of the following ways of taxing:
- Imposition on Quotient System
- Debit at Rate €7.5, under certain conditions
The levy at the €7.5 is possible if you meet the following conditions:
- The payment of the capital is made in 1 time
- The contributions you made were deductible from your taxable income.
The sampling 7.5% shall be calculated on the amount of capital after a reduction of 10%.
FYI
the same applies to the capital payment on the exit of a Popular Retirement Savings Plan (Perp).
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
You must declare widow's allowances.
The tax authority automatically applies a abatement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax centre
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Allowances paid to certain veterans are to be reported.
The tax authority automatically applies a abatement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax centre
FYI
the veteran's retirement and the mutual retirement of veterans (up to a ceiling) is exempt from income tax.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
You do not have to report the recognition allowance (annuity or capital).
You do not have to report the vesting allowance.
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: Articles 79 to 81cTaxable pensions (section 79), exempt amounts (section 81)
- General tax code: Articles 156 to 163q10 % reduction (Article 158), option for the 7,5 % flat-rate levy on benefits paid in the form of capital (Article 163a)
- Decree No. 2000-657 of 13 July 2000 establishing a measure of reparation for orphans whose parents were victims of anti-Semitic persecution
- Decree No. 2004-751 of 27 July 2004 establishing financial assistance for orphans whose parents were victims of barbaric acts during the 2nd World War
- Bofip-Taxes n°BOI-RSA-PENS-10-10-10 relating to taxable old-age and retirement pensions
- Bofip-Taxes No. BOI-RSA-PENS-20-10 on exempt old-age and retirement pensions
- Bofip-Taxes n°BOI-RSA-PENS-10-10-10-20 on the tax treatment of certain old-age pensions and allowances (Aspa, ASI, etc.)
- Taxes: Accessing Your Personal Space
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculation simulator for 2022: 2021 income tax
Simulator
FAQ
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Retirement of a private sector employeeService-Public.fr
- Books, plans and savings accountsService-Public.fr
- Allowances and aid for the elderlyService-Public.fr
- Income Tax - Reporting Lifetime AnnuitiesService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance