Le lien vers cette page a été envoyé avec succès aux destinataires.
Income Tax - Reporting Superannuation
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Retirement pensions are subject to income tax. However, some pensions are exempt.
What applies to you ?
You must declare:
- Retirement pensions paid by basic and supplementary mandatory schemes, by special schemes (SNCF for example) and by the State
- Reversion pensions paid by these schemes
- Pensions paid by compulsory supplementary company pension schemes
- Pensions paid to local elected officials by Ircantec
The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €400 per pensioner
- Maximum: €3,912 by tax centre
FYI
the early retirement allowances shall be imposed in accordance with salaries.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
You must declare:
- Increases for family expenses
- War campaign bonuses (increase in veterans' pension)
- Supplementary allowances paid by pension plans (e.g. education allowances, death benefit, etc.)
- 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 abasement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €400 per pensioner
- Maximum: €3,912 by tax centre
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
The following revenues are not to be reported:
- Solidarity allowance for the elderly (Aspa)
- Supplementary Disability Allowance (Asi)
- Old Age Allowances
Please note
the old-age pension paid by the Social Security which does not exceed €3,566.43 per year is not to be reported if the annual resources of the beneficiary do not exceed:
- €11,001.44 for a single person
- €17,079.77 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-Arco supplementary plan).
If the pension benefits are paid in the form of capital, you can claim imposition on quota system or, subject to conditions, opt for a levy at the rate of 7,5 %.
FYI
the same is true of capital payments after a popular retirement savings plan (Perp).
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
You must report widowhood allowances.
The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €400 per pensioner
- Maximum: €3,912 by tax centre
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Allowances paid to certain veterans are to be reported.
The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €400 per pensioner
- Maximum: €3,912 by tax centre
FYI
the veteran's pension and the mutual pension of the veterans (up to a ceiling) are exempt from income tax.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
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 Service
You are an individual
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
You are a professional
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To join your local folder manager service
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 163w10 % reduction (Article 158), option for the 7,5 % flat-rate levy on benefits paid as 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: access your Home
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculator 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 private sector employeeService-Public.fr
- Books, plans and savings accountsService-Public.fr
- Allowances and aid for the elderlyService-Public.fr
- Income Tax - Reporting Life AnnuitiesService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance