French-taxable retirement pensions

Ordinary French pension income is declared in 2042  1AS/1BS.

There are specific 2042 boxes for a French pension d’invalidité (1AZ and 1BZ) or money received in one-off sums taxable at 7.5%: 1AT/1BT.

Capital sums from plans d’épargne retraite go in 1AI/1BI.

French-taxable foreign pensions received in one-off sums (as described in chapter 6) should be declared in the same boxes as for similar French sums but also in 2047, section 1, line 12, in the box titled Pensions en capital taxables à 7,5%.

Ordinary French taxable foreign pensions (eg. UK state and private pensions) are added up and declared in total, per person, by country.

2047 Section 1 

12 Pensions, retraites, rentes

Enter country of origin of the pension (eg. Royaume-Uni) then the total annual foreign pension income amount received for each spouse. Cross privé under nature du revenu.

2042 / Déclaration principale

Take the above total from 2047 to 1AM, and take the total of your spouse’s/partner’s pension to 1BM. 

If another country pays your healthcare costs in France you may wish to remind the tax office that none of this taxable pension income should attract French social charges (see chapter 6 about this), which could be done as a mention expresse online in section 3 or on page 2 Informations on the paper 2042.

In this case, you may also select box 8RP/8RQ (2042C page 4 on paper) to indicate not being a burden on the French healthcare service.

Form 2047, section 9 contains boxes for noting sums of any foreign pension that should attract the social charges – with the correct box depending on the applicable rate of the CSG charge (see chapter 6, 'Social charges, pensions + rentals') – which you are also asked to carry over to one of several 8T(+letter) boxes (on paper, on 2042C) depending on the rate and whether it is ordinary pension income or capital.

Note that the explanatory document 2041-GG contains information relating to French-taxable foreign pensions that are subject to the social charges, and how the CSG déductible (the deductible part of the CSG social charge) may be accounted for in this case. 

It states that if, in 2025, you paid CSG on foreign pension income declared for the year 2024, you can deduct part of this from 2025 income of the same nature that you are declaring in 2026.

The following example is provided: If in 2025 you declared €15,000 of foreign pension income in box 8TV (full-rate CSG) for it to be subject to CSG at 8.3%, you would have paid €1,245 in CSG on this pension in September 2025. The amount of CSG déductible corresponds to 5.9% of  €15,000, which is €885. If, in 2025, you received similar pension income of  €15,400 you may deduct €885 from the figure declared in boxes 1AM/1BM (ie. €14,515). You would, however, include the full €15,400 in box 8TV.

If in any doubt about the correct calculations of this, we suggest checking with your tax office and/or making a 'Mention expresse' at the end, stating the working out you used.