How does the Additional Solidarity Contribution for Autonomy (Casa) apply?

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The Casa is used to finance the loss of independence of the elderly and disabled.

It is levied on the amount of certain old-age and invalidity benefits paid to persons domiciled in France.

The Casa is picked at the rate of 0.3% on the following gross revenues:

Please note

The Casa is not applied on the third-party surcharge. Earnings already subject to contribution as income from capital are also not concerned by the Casa. For example, annuities Perco: titleContent.

However, you are exempt from Casa if you receive any of the following benefits:

Please note

You are also exempt from Casa for certain military or temporary orphan pensions.

You are too exempt from Casa in 2024 if your reference tax income of 2021 does not exceed certain ceilings :

Tableau - Casa Exemption in 2024 (Metropolis)
Family Quotient	Exemption ceiling
1 part	€15,988
1.5 part	€20,257
2 shares	€24,526
By additional half-share	€4,269
Per additional quarter share	€2,134.5

FYI

You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.

Tableau - Exoneration of Casa in 2024 (Guadeloupe, Martinique, Reunion, Saint-Barthélemy, Saint-Martin)
Family Quotient	Exemption ceiling
1 part	€17,491
1.5 part	€22,184
2 shares	€26,453
By additional half-share	€4,269
Per additional quarter share	€2,134.5

FYI

You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.

Tableau - Casa Exemption in 2024 (Guyana)
Family Quotient	Exemption ceiling
1 part	€18,321
1.5 part	€23,229
2 shares	€27,498
By additional half-share	€4,269
Per additional quarter share	€2,134.5

FYI

You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.

FAQ