Income tax - Survivor's pension or disability savings premiums (tax reduction)

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2025 income tax return for 2024

This page is up to date on 1er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

Are you a parent or close relative of a disabled child, or yourself disabled? Survivor annuity and disability savings contracts allow you to save for the future. The insurance premiums paid for these contracts are eligible, subject to conditions, for a reduction in income tax. We'll tell you what you need to know.

Survival annuity contract

This is a contract you enter into to guarantee the payment of income to a person with disability.

They may be:

  • Child
  • Other parent in direct line (ascendant or descendant)
  • Parent Online collateral up to 3e degree (for example, brother, uncle, niece)
  • Person living under your roof and at your expense.

Please note

The disability suffered must prevent your loved one from gaining access to a job in standard conditions of profitability or to a training of a normal level.

The contract must guarantee one of the following:

  • Payment of capital
  • Payment of a life annuity.

Disability savings contract

This is a contract you enter into to guarantee future income when you have a disability preventing you from earning a living under normal conditions.

You don't have to get the liquidation your pension rights.

The contract must be of one duration of at least 6 years.

The contract must guarantee one of the following:

  • Payment of capital
  • Payment of a life annuity.

Premiums paid in the year entitle you to a reduction equal to 25% of their amount, within the limit of €1,525 (i.e. maximum reduction of €381.25).

The amount of premiums giving entitlement to a reduction shall be increased of the following amounts:

  • €300 per dependent child (€150 per child in the case of alternate residence)
  • €300 per dependent with the mobility card inclusion with a disability rating.

In the case of the subscription of a survivor's pension contract and a disability savings contract in the same tax shelter, the limit shall apply to all contracts concluded.

FYI  

To benefit from the tax reduction, you must have your tax domicile in France.

You must indicate on your 2042 RICI Declaration of 2025 the amount of premiums paid in 2024 on your survivor's pension or disability savings contract.

Keep the certificate provided by the insurer in the event of a request from the administration.

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...)