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Income Tax - Reporting Retirement Pensions
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
Are you receiving a retirement 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 compulsory basic and supplementary schemes, by special schemes (e.g. SNCF) and by the State
- Retirement pensions paid by those schemes
- Pensions paid by compulsory supplementary company pension schemes
- Pensions paid to local elected officials by Ircantec
The amount of retirement pensions you received is pre-filled on your online tax return.
You just have to check that amount and correct it if it's incorrect.
The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.
The amount of the rebate must be within the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax shelter
FYI
the early retirement allowances shall be taxed in accordance with the rules of wages and salaries.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
You must declare the following:
- Surcharges for dependants
- War Campaign Enhancements (Increase in Pension for Veterans)
- Additional benefits paid by pension schemes (e.g. education benefits, death benefits)
- Benefits in kind (e.g. housing, free or discounted electricity)
The amount of retirement pensions you received is pre-filled on your online tax return.
You just have to check that amount and correct it if it's incorrect.
FYI
the third-party assistance surcharge is not reportable.
The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.
The amount of the rebate must be within the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax shelter
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
You do not have to report the following:
- Solidarity allowance for the elderly (Aspa)
- Supplementary Invalidity Allowance (Asi)
- Minimum old-age allowances
Please note
You have to declare an old-age pension paid by the Social Security, the amount of which does not exceed €3,738.75 per year, only if your annual resources exceed:
- €11,533.02 for a single person
- €17,905.06 for a couple
You must report pension benefits paid in the form of principal, in particular the lump sum payment (which replaces a small pension, for example in the supplementary scheme Agirc-Arco).
If the pension benefits are paid in the form of capital, you can opt for one of the following methods of taxation:
- Imposition of the quotient system
- Levy at rate of €7.5under certain conditions
The levy at the €7.5 is possible if you meet the following conditions:
- The principal payment is made in 1 installment
- The contributions you made were deductible from your taxable income.
The collection of 7.5% is calculated on the amount of capital after a reduction of 10%.
FYI
this also applies to the capital payment at the exit of a Popular Retirement Savings Plan (Perp).
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
You must declare the widow's allowance.
The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.
The amount of the rebate must be within the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax shelter
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
The allowances paid to certain veterans are to be declared.
The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.
The amount of the rebate must be within the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax shelter
FYI
the veteran's retirement and the mutual pension of veterans (up to a maximum) is exempt from income tax.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
You do not have to declare the recognition allowance (annuity or capital).
You do not have to declare the stewardship allowance.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department 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 163x10 % reduction (Article 158), option for the flat-rate levy of 7,5 % for benefits paid in the form of capital (Article 163a)
- Decree No. 2000-657 of 13 July 2000 establishing a measure of redress for orphans whose parents have been 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 Second World War
- Bofip-Taxes n°BOI-RSA-PENS-10-10-10 relating to taxable old-age and retirement pensions
- Bofip-Taxes n°BOI-RSA-PENS-20-10 relating to exempt old-age and retirement pensions
- Bofip-Taxes n°BOI-RSA-PENS-10-10-10-20 relating to the taxation of certain pensions and old-age allowances (Aspa, ASI, etc.)
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Retirement of a private sector employeeService-Public.fr
- Booklets, plans and savings accountsService-Public.fr
- Allowances and assistance for the elderlyService-Public.fr
- Income Tax - Reporting Life AnnuitiesService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance