Social levies (CSG, CRDS...) on wealth income
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
If you are domiciled outside France for tax purposes, some of your income from French sources is subject to social security taxes, including property income (rent) and real estate capital gains. Others are exempt.
For know your tax residence, check with your tax department.
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You're still in France
Consult your personal income tax department :
You can contact him directly from your online space:
You're abroad
If you receive French-source revenue, ask the non-resident tax department.
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
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You're still in France
Consult your personal income tax department :
You can contact him directly from your online space:
You're abroad
If you receive French-source revenue, ask the non-resident tax department.
Who shall I contact
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
Income concerned | Subject to social security contributions |
|---|---|
Land income (empty rental) | Yes |
Income from a furnished rental | Yes |
Real estate gains and certain movable property | Yes |
No | |
No | |
No | |
Major savings and investment income (fixed income investment income, dividends, bond or capitalization and life insurance proceeds, etc.) | No |
No | |
No | |
Realized gain or life annuity paid in the event of withdrawal or termination of a PEA | No |
Interests of the booklet A | No |
Interest on a company savings book | No |
If your tax domicile is outside France, you cannot hold the following products:
FYI
If you plan to to go live abroad, check with your bank.
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Membership of a European social security scheme
If you are a member of a compulsory social security scheme in a country of the EEA (other than France) or Switzerland, the levy is 7.5%.
Please note
To benefit from this plan, you must attest on the honor of your situation and provide your proof in case of a request from the tax services.
Other
Social security contributions | Rate |
|---|---|
Generalized Social Contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (CRDS) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
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Membership of a European social security scheme
If you are a member of a compulsory social security scheme in a country of the EEA (other than France) or Switzerland, the levy is 7.5%.
Please note
To benefit from this plan, you must attest on the honor of your situation and provide your proof in case of a request from the tax services.
Other
Social security contributions | Rate |
|---|---|
Generalized Social Contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (CRDS) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
If you filed your tax return on time, the non-resident personal income tax office will send you between August and September a tax notice for your social security contributions.
This notice sets out the following information:
- Tax Detail and Calculation
- Total amount payable
- Payment methods you can use
- Deadline for payment.
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...)For non-residents
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex