What are the social charges?

Social charges are levied on most kinds of French-taxable income and capital gains of French tax residents (and some gains of non-residents) to help fund France’s social security and welfare system.

These charges are known as prélèvements sociaux (social levies). Over the years, France has introduced new forms of these charges and gradually increased some rates. They are levied in addition to income tax and usually do not benefit from allowances or reductions.

Only two out of the main three charges are applied to pensions (prélèvement de solidarité does not apply), although an extra one is added to higher pension incomes. These charges do not give direct personal benefits, unlike cotisations sociales paid by workers for healthcare, family allowance, and unemployment rights.

This can be confusing because English speakers often call work-related charges “social charges” as well. Workers pay both cotisations and prélèvements on work income. 

The social charges discussed here mainly fund the state welfare and social security system.

They may be levied on work income, pension income (considered a “replacement” for work income) or on investment income, except for income treated as exempt from assessment (for example, Livret A).

There has been debate over whether social charges are a “tax”.

France generally treats them as equivalent to income tax in double taxation treaties unless stated otherwise (see tinyurl.com/dbl-tax-csg).

The UK–France tax treaty treats the social charges as equivalent to other ‘French taxes’. One exception concerns income taxed in France but declared in the UK with a tax credit, such as French property income of UK residents. In this case, social charges are excluded under article 24.

The US–France treaty does not mention social charges, but in 2019 the IRS agreed to treat them as equivalent to income tax. They are now included in tax credits offsetting French tax against US tax.

Liability for social charges appears in a specific section of the avis d’imposition.

The most common social charges are:

Contribution Sociale Généralisée (CSG) Contribution au Remboursement de la Dette Sociale (CRDS)Prélèvement de Solidarité (PdS)

For investment and capital income, these have up to now applied at 9.2%, 0.5%, and 7.5%, giving a total of 17.2%. However, the rate of CSG has risen to 10.6% in the 2026 social security finance law, affecting some kinds of income as of 2025 income declared in 2026 and other kinds only as of income received in 2026 (see chapter 1, ‘What is new in 2026’).

In certain cases, only the PdS (7.5%) applies, mainly for people affiliated with another country’s social security system.

Another charge, CASA, applies to some retirement pensions and it funds autonomy grants for older people. It may affect some private pensions of British residents in France and people with French pensions.

Red: Reduced rate for pensioners on low income
Blue: ‘Medium’ rate for pensioners with moderate income
* Not applicable to non-residents who live in EU/EEA/Switzerland/UK
** Casa at 0.3% is also applied on higher pensions

Note: CSG on investment income has risen to 10.6% from 9.2%, applicable from 2025 income on share capital gains and income from non-professional furnished rental, and from 2026 on dividends and interest.

Deductible CSG

Part of the social charges paid in the course of a given year - CSG déductible - is deductible from the income declared for that same year. This appears in box 6DE on the main declaration and is usually pre-filled.

It is: 

6.8% for work and investment income3.8%, 4.2%, or 5.9% for pensions, depending on the rate applied (reduced, medium, full)

CSG is not charged on the lowest “zero-rate” pensions.

This deduction does not apply to foreign pensions for state pensioners with S1 forms who are exempt from French social charges.

For investment income, CSG is deductible only for income taxed under the ordinary income tax bands instead of the PFU flat tax.

There is also a 6.8% deduction for some early retirement support payments called allocations de préretraite.

UK rental income and UK government pensions are not subject to social charges (a tax credit cancels them, along with the rest of ‘French tax’). US rentals and pensions are exempt as well.

Social charge exemption for some foreign pensions

Residents of France who are not a burden on the French health system should not pay social charges on foreign pensions. This is stated in form 2047 notes and form 2041 GG.

The main group benefiting from this is UK and EU state pensioners who hold an S1 form, meaning that the country paying their pension pays France for their healthcare.

It could also be relevant if you were solely covered by a comprehensive private health insurance policy in the tax year and not affiliated to French healthcare (this could apply, for example, to some foreign newcomers to France).

This exemption should be applied if, when completing the foreign income section, you do not enter the income in boxes indicating income that should be subject to the social charges. These correspond to section 9 of the 2047 foreign income form (carried to boxes 8TV, 8TH or 8TX on the 2042C).

There is also a box to declare not being in the French health system at 8RP/8RQ in the main declaration or on the last page of the 2042C.

The fine print on the form suggests it was only originally inserted in relation to certain specific financial dealings, however tax advisors working with the English-speaking community have suggested that it should help draw attention to non-affiliation for other purposes too.

If declaring on paper you could also draw attention to this in the Informations box on page 2 of the main declaration or include a note on a separate sheet.

The variable rates for CSG

Note that if you have pension income on which social charges do apply, a reduced version of CSG at 3.8% is charged on pensions of people with low overall income, based on their revenu fiscal de référence (for 2025 income the figure used was the one on the 2024 avis for 2023 income).

There is also an intermediate rate at 6.6%.

For those on the lowest incomes, or if you receive Aspa income support for older people, then CSG and CRDS are not charged on pension income.

The rate at which CSG is levied on pensions in a given year depends on your overall revenu fiscal de référence shown on your last avis d’impôt.

The standard rate for 2026 income is only applicable to pensions of those with net income in 2024 of €26,472 or above for a single person, or €40,604 for a couple. These figures vary according to the number of family quotient parts.

For 2025 income, based on 2023 income, these levels were €26,004 for a single person and €39,886 for a couple.

Others pay at a medium, reduced, or zero rate. 

The levels are as follows:

Medium rate: In 2026 from €17,058 (single) and €26,168 (couple with no children)

In 2025, from €16,756 (single) and €25,704 (couple with no children).

Reduced rate: In 2026 from €13,049 (single) and €20,017 (couple with no children)

In 2025, from €12,818 (single) and €19,662 (couple with no children)

Zero rate: Below these levels.

You only move from the reduced rate to a higher rate if your income passes the relevant ceilings for two consecutive years.

Those who pay zero CSG are also exempt from CRDS.