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Social levies (CSG, CRDS...) on wealth income
Verified 09 July 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Are you wondering about the social security taxes that apply to your wealth and investment income? They are 5: generalized social contribution (CSG), contribution to social debt repayment (CRDS), social levy, additional contribution, solidarity levy. However, some income is exempt. Moreover, if you are a non-resident for tax purposes, you benefit from specific exemptions. We tell you what information to know depending on whether or not you are a French tax resident.
What applies to you ?
You are a French tax resident
If you are domiciled in France for tax purposes, you have to pay social contributions on your wealth and capital income, even if they are exempt from income tax.
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 |
Yes | |
Yes | |
Yes | |
Major savings and investment income (fixed income investment income, dividends, bond or capitalization and life insurance proceeds, etc.) | Yes |
Yes | |
Yes | |
Realized gain or life annuity paid in the event of withdrawal or termination of a PEA | Yes |
Interests of the booklet A | Exempt |
Interests of the young booklet | Exempt |
Interests of the popular savings book (SMP) | Exempt |
Interests of the sustainable development booklet | Exempt |
Interest on a company savings book | Exempt |
Earnings of a Climate Futures Savings Plan (CFAP) | Exempt |
FYI
If you live in France, work in an EU countryEEE: titleContent (European Union, Iceland, Norway, Liechtenstein) or Switzerland and are affiliated to the compulsory social security of that country, you are not subject to CSG and CRDS. Only the solidarity levy of 7.5% is due.
Social security contributions | Rate |
|---|---|
Generalized Social Contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (CRDS) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
The payment varies according to whether the income in question is from assets (property income for example) or investment income (e.g. bond income).
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Income from assets
If you have filed your tax return on time, you receive between August and September a notice of assessment common for your social security contributions and income tax.
This single opinion sets out the following information:
- Detail and calculation of 2 taxes
- Total amount payable
- Payment methods you can use
- Deadline for payment.
Return on investments
You don't have to take any steps to pay the social contributions on this income.
If the income comes from financial investments, the paying institution (bank or organization from which you have invested) collects the contributions directly.
If revenues come from real estate gains or certain movable property (metals or precious objects, for example), you have to declare them to the tax authorities that are responsible for calculating the contributions.
To qualify for a deductible CSG, you must have chosen progressive tax rate for your wealth income.
This is impossible if you have chosen the Single flat-rate levy (PFU) of 30% (also called flat tax).
If you have paid social security contributions on certain income from your assets (property income, for example), a share of the CSG paid (at the rate of 9.2%) is deductible of your income.
This deductible share is 6.8%.
Other social contributions are not deductible from your income:
- 2.4% remaining share of CSG
- 0.5% of CRDS
- 7.5% solidarity levy.
The deduction is made from the income in the year of the CSG payment.
For example, you can deduct from your 2023 income (reported in 2024) the deductible portion of the CSG paid in 2023.
You are not a French tax resident
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.
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 |
Interests of the young booklet | No |
Interests of a popular savings book (SMP) | No |
Interests of the sustainable development booklet | No |
Interest on a company savings book | No |
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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
CSG on heritage products
CSG on investment products
Additional contribution (Article L14-10-4)
Online service
Online service
Ministry of Finance
Ministry of Finance
European Commission