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

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

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)
  • Collateral in-line parent up to 3e degree (for example, brother, uncle, niece)
  • Person living under your roof and dependent on you

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.

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

The amount of premiums giving rise to the right to a reduction shall be increased by 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 invalidity mention

In the case of the subscription of a survivor's pension contract and a disability savings contract, this limit applies 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 2024 the amount of premiums paid in 2023 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.

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