How does the Additional Solidarity Contribution for Autonomy (Casa) apply?
Verified 01 January 2025 - 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:
- Pensions
- Disability pensions
- Early retirement allowances.
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 PercoPerco : Group Retirement Savings Plan.
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 also exempt de Casa if your reference tax income does not exceed certain ceilings.
For 2025, the rate applied depends on the revenues shown on the 2024 income tax return for 2023 and Tax Notice 2024.
The ceilings depend on where you live:
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Metropolis
Family Quotient | Exemption ceiling |
|---|---|
1 part | €16,755 |
1.5 part | €21,229 |
2 shares | €25,703 |
By additional half-share | €4,474 |
Per additional quarter share | €2,237 |
FYI
You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.
Guadeloupe, Martinique, Reunion, Saint Barthelemy, Saint Martin
Family Quotient | Exemption ceiling |
|---|---|
1 part | €18,331 |
1.5 part | €23,249 |
2 shares | €27,723 |
By additional half-share | €4,474 |
Per additional quarter share | €2,237 |
FYI
You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.
Guiana
Family Quotient | Exemption ceiling |
|---|---|
1 part | €19,200 |
1.5 part | €24,344 |
2 shares | €28,818 |
By additional half-share | €4,474 |
Per additional quarter share | €2,237 |
FYI
You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.
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Metropolis
Family Quotient | Exemption ceiling |
|---|---|
1 part | €16,755 |
1.5 part | €21,229 |
2 shares | €25,703 |
By additional half-share | €4,474 |
Per additional quarter share | €2,237 |
FYI
You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.
Guadeloupe, Martinique, Reunion, Saint Barthelemy, Saint Martin
Family Quotient | Exemption ceiling |
|---|---|
1 part | €18,331 |
1.5 part | €23,249 |
2 shares | €27,723 |
By additional half-share | €4,474 |
Per additional quarter share | €2,237 |
FYI
You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.
Guiana
Family Quotient | Exemption ceiling |
|---|---|
1 part | €19,200 |
1.5 part | €24,344 |
2 shares | €28,818 |
By additional half-share | €4,474 |
Per additional quarter share | €2,237 |
FYI
You are only liable to Casa if your income has caused you to exceed this limit 2 consecutive years.
Casa Rules
National Solidarity Fund for Autonomy (CNSA)
Service-Public.fr
Ministry of Social Affairs
National old-age insurance fund