Other deductible expenses

There are four legal conditions for deductible expenses. They must be:

• Explicitly allowed by law

• Not have already been deducted from a category of income (eg. from work income from a paid job)

• Have been paid during the tax year 2025

• Be justified with evidence if asked for.

Part of the social charges paid on capital or investment income in the previous year is also deductible, although only where the income is declared according to the usual bands rather than subject to the PFU flat tax at 30% (note, this has risen to 31.4% in the 2026 social security finance law).

Where applicable, it is usually pre-filled at box 6DE.

Payments into a French private Perp pension give rise to a deduction (boxes 6RS/6RT), as do those into a Loi Madelin contract (6QS/6QT – see chapter 6, 'Private pensions with tax breaks'). Sums paid into plans d’épargne retraite (PER) are also tax deductible, and there are boxes for inserting these under 6NS/6NT (or otherwise in 6OS/6OT for certain businesspeople deducting them from professional income). They can be carried forward in future years if not fully used.

The 2026 finance law states that unused retirement deduction allowances can now be carried forward for five years instead of three, however this only applies from taxation of 2026 income. 

There is a box (on the 2042 if declaring on paper) at 1AI/1BI for inserting sums taken out of these schemes as capital.

There are also boxes (on the 2042C if declaring on paper) entitled revenus de capitaux mobiliers for declaring amounts linked to cashing in an assurance vie that you have held for more than eight years to reinvest it in one of these plans. 

Certain social security payments also qualify, inserted in box 6DD entitled autres déductions (2042C on paper), including payments made by students for social security cover (the nature of the expense should be written). Payments made by early retirees to belong to the health system (cotisation subsidiaire maladie) are also deductible according to several tax lawyers (e.g.,tinyurl.com/deduct-puma). This was also formerly stated by Urssaf at tinyurl.com/deduct-cot. In a webinar, the Centre-Val de Loire Urssaf responded to questions on this topic by inviting participants to ask their tax office if they can deduct this revenue.

Note that some kinds of deductions cannot be claimed as general deductions against overall assessable income, but are rather only deductible from the related kinds of income, such as deficits from non-professional commercial activities, from financial investments or linked to non-professional furnished rentals.