How France taxes a retirement plan
Every figure this model charges in France, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.
This page lists the figures for France. How the tax model works in every country, and what it leaves out, is on how tax is modelled.
Figures are for the 2026 tax year, read from the authorities on 2026-07-30. Every one of them links to the page it came from.
Checked against their calculator. That check reaches part of the calculation, not all of it; the rest is worked through by hand from the authority's own rules.
The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.
Household income test for the social charge on pensionsrevenu fiscal de reference
France works out the rate of the charge on your pension from your household's total income two years earlier, not from your pension today. There are four rates, and a low enough income means none at all.
- Income steps, on your own€13,048€17,057€26,471
- Your rate steps up as your household income passes each of these. Landing exactly on one of them keeps you on the lower rate.
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- Income steps, as a couple€20,016€26,167€40,603
- The same ladder for a two-person household. The steps are higher, though not simply double, because the rule adds a set amount for the second person.
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- How many years back2
- The income that decides your rate is not this year's. It is your household total from this many years earlier, which is the last one the tax office has confirmed. A one-off spike, such as selling an investment, can therefore raise the charge on your pension a couple of years later.
- source
- Steps keep up with inflationyes
- If yes, the income steps rise with prices each year, so an income that only keeps pace with inflation does not drift into a higher rate.
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Standard pension deductionabattement 10% pensions et retraites
A tenth of your pension is left out of the income tax calculation, with a floor under it and a ceiling over it. The ceiling bites at about 44,400 of pension, above which the relief stops growing and every further euro is taxed in full.
Extra deduction from age 65, first halfabattement special 65 ans, tranche haute
From 65, a fixed amount of income drops out of the tax calculation. This half of it is worth 1,411 and is withdrawn as soon as income passes 17,670.
- From age65
- Only people who have reached this age get it. Retire earlier and you go without it until then.
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- Shrinks bywithdrawn in full
- Not shrunk step by step: once your income passes the starting point, the whole amount is gone.
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- Couple's shrink point1
- What the income at which it starts shrinking is multiplied by for a couple.
- source
Extra deduction from age 65, second halfabattement special 65 ans, tranche basse
The other half of the same relief, also worth 1,411, withdrawn once income passes 28,430. Below both thresholds the two halves together are worth 2,822, and a couple where both partners are 65 or over gets twice that.
- From age65
- Only people who have reached this age get it. Retire earlier and you go without it until then.
- source
- Shrinks bywithdrawn in full
- Not shrunk step by step: once your income passes the starting point, the whole amount is gone.
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- Couple's shrink point1
- What the income at which it starts shrinking is multiplied by for a couple.
- source
Reduction for small tax billsdecote
A reduction taken off the tax itself rather than off your income, for households whose bill is small to begin with. It shrinks as income rises and runs out altogether above a set point.
- Shrinks by4.98%
- How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
- source
- Measured againsttaxable
- Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
- source
- Couple's shrink point2
- What the income at which it starts shrinking is multiplied by for a couple.
- source
Social charge on pensions, non-deductible partCSG non deductible + CRDS + CASA sur les pensions
The rest of the same charge on your pension, made up of three smaller levies collected together. This part does not come off the income your income tax is worked out on.
- Rate at each step0%0.50%3.20%3.20%
- One rate for each step of the income test above, lowest income first. Which one applies to you depends on that earlier year's household income, not on the size of your pension.
- source
- Which income test appliesrevenu fiscal de reference
- Names the income test above that picks this charge's rate.
- source
- Reduces taxable incomeno
- Whether paying this contribution lowers the income your income tax is worked out on.
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Health contribution on the workplace pensionCOTAM sur la pension complementaire
A 1 percent charge falling only on the workplace top-up part of a French pension, not on the state scheme. We never ask how your pension splits, so the 0.4 percent shown here is that charge spread across the whole of it. Households with a low or modest income, up to the top of the reduced rate of the charge above, do not pay it.
- Rate at each step0%0%0.40%0.40%
- One rate for each step of the income test above, lowest income first. Which one applies to you depends on that earlier year's household income, not on the size of your pension.
- sourcesource
- Which income test appliesrevenu fiscal de reference
- Names the income test above that picks this charge's rate.
- source
- Reduces taxable incomeyes
- Whether paying this contribution lowers the income your income tax is worked out on.
- source
Social levies on savings incomeprelevements sociaux sur les revenus du capital
France takes 18.6 percent of interest, dividends and the profit on what you sell, on top of the 12.8 percent income tax. The two together make the 31.4 percent flat rate on savings.
- Reduces taxable incomeno
- Whether paying this contribution lowers the income your income tax is worked out on.
- source
How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.
- Charged howseparate
- Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
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- Charged as it pays outno
- Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
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What a loss can be set against, and whether anything left over can be carried into future years.
- Carried forward for10
- How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
- source
- Locked to one kind of assetno
- A loss on one kind of investment can only be set against gains of the same kind.
- source
- Against other income, up tonot applicable
- The most a loss can take off your ordinary income in one year.
- source
- Share usable against other income0
- How much of a leftover loss can be set against income that is not investment income.
- source
Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.
- How a couple is assessedquotient
- Whether the two incomes are pooled, split evenly, or taxed entirely separately. At the same household income these give very different bills.
- source
- Shares the income is split into2
- The household income is divided by this, taxed, then multiplied back. It lowers the bill whenever one partner earns more than the other.
- source
A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.
- the income tax bands · Keeps up with inflationyes
- If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
- source
- an ordinary investment account · Keeps up with inflationno
- source
- abattement 10% pensions et retraites · Keeps up with inflationyes
- source
- abattement special 65 ans, tranche haute · Keeps up with inflationyes
- source
- abattement special 65 ans, tranche basse · Keeps up with inflationyes
- source
- decote · Keeps up with inflationyes
- source
- CSG deductible sur les pensions · Keeps up with inflationyes
- source
- CSG non deductible + CRDS + CASA sur les pensions · Keeps up with inflationyes
- source
- COTAM sur la pension complementaire · Keeps up with inflationyes
- source
- prelevements sociaux sur les revenus du capital · Keeps up with inflationno
- source
Each kind of retirement account here has its own rule for what is taxed when money comes out of it, and those rules are listed account by account on the page for accounts in France.
Where you live inside the country
There is a layer of tax below the national one and the planner charges none of it. Everything on this page is the national figure. Where that layer applies, your real bill is lower than what you see.
There are 5 departement and the planner resolves none of them. What it charges instead, and which way that pushes your answer, is in the list below.
What this model does not do here
Every one of them, not a selection. 18 are described below.
We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.
France takes a social charge off your pension before it reaches you, and its rate is picked from a ladder by what your household earned two years earlier: nothing at the bottom, then 4.3, 7.4 and 9.1 percent. We now model the ladder and the two-year look back. What we cannot know is the two years before your plan begins, so in its first year we apply the top rate, which is what France itself does when the tax office has no confirmed figure. For a household that belongs lower down the ladder that costs between 408 and 1,311 in that one year and nothing afterwards.
Your real tax is lower/up to €1,311 once/anyone on a French pension below roughly 29,400 a year, or a couple below about 40,600, in the first year of their plan only
A life annuity you bought, for example by turning a life assurance policy into a pension, is taxed on only part of each payment: 70, 50, 40 or 30 percent, depending on your age at the first payment. We apply income tax to that part correctly, but we do not yet charge the 18.6 percent social levies that also fall on it. On a 10,000 a year annuity first paid at 65 the tax we show is 744 a year too low.
Your real tax is higher/up to €1,302 a year/anyone receiving a life annuity bought from a life assurance policy or from a personal pension plan whose payments were not deducted
An annuity from a personal retirement plan (PER) whose payments you deducted is taxed like a pension for income tax, but its social levies are 18.6 percent on only part of each payment, set by your age at the first payment, instead of the pension rates. We cannot describe that yet, so enter it as a workplace pension: the income tax is right and the levies follow the pension rates, which can be too low on a small household income and slightly too high on a large one.
Could go either way/up to €446 a year/anyone receiving an annuity from a French PER whose voluntary payments were deducted
We model an assurance-vie contract: only the growth part of a withdrawal is taxed, with the yearly allowance and the 7.5 percent rate from eight years. We treat every premium as paid after 27 September 2017. Premiums paid before that keep an older rule that is cheaper above 150,000 of premiums, so with more than that in old contracts the tax we show can be too high, by up to 5.3 percent of the growth above that line.
Your real tax is lower/someone with more than 150,000 of premiums in assurance-vie contracts, part of it paid before 27 September 2017
We model a PEA, France's share savings plan: from five years old, what you take out pays the social levies on its growth and no income tax. Taking money out of a younger plan closes it, so until a plan turns five we do not draw on it at all, even in a year you are short of money. If yours is younger and you would close it early, the plan may show you short of money when you are not.
Could go either way/someone holding a PEA opened less than five years ago who would close it to cover a shortfall
One of the health charges on a French pension falls at 1 percent on the workplace top-up part alone, and we never ask how your pension splits between the state scheme and the top-up. We charge a blended 0.4 percent across the whole of it instead. That is out by up to 0.6 percentage points of your pension either way, too high if yours is mostly from the state scheme and too low if the top-up is large. Pensions from the civil service carry none of this charge, and we charge it anyway.
Could go either way/anyone whose French pension is mostly from the state scheme, or mostly from a workplace top-up
French rent carries social levies of 17.2 percent on top of income tax, or 18.6 percent if the property is let furnished, and we charge neither. That is 1,720 a year missing for every 10,000 of unfurnished rent. Two allowances we also leave out pull the other way, 30 percent on small unfurnished lettings and 50 percent on long-term furnished ones, so we cannot tell you which side we land on. Treat the tax here as not covering a let property.
Could go either way/anyone with a let property in France
The guaranteed fund inside a French life assurance policy has 17.2 percent of each year's credited interest taken at source, about 0.43 percent of what you hold in it per year at a 2.5 percent credit rate. We model the policy as if it were all invested in funds, growing at your portfolio's return, so those levies are charged when you take money out instead of each year. Same rate, later, so the tax we show is a little too low.
Your real tax is higher/anyone holding the guaranteed fund inside a French life assurance policy
These exist in law and we leave them out, usually because applying them would need a question we do not ask.
France's wealth tax reaches property and nothing else. Shares, bonds, cash and the non-property part of a life assurance policy are all outside it, so a portfolio pays no French wealth tax however large it grows. Property worth more than 1.3 million after the mortgage is charged 0.5 to 1.5 percent a year, and we do not model that. For the property-heavy household in our source material it is about 6,210 a year we never show.
Your real tax is higher/up to €6,210 a year/anyone whose French property is worth more than about 1.3 million after debt
Retire to Guadeloupe, Martinique or La Réunion and your French income tax is cut by 30 percent, up to 2,450 a year. In Guyane and Mayotte it is 40 percent, up to 4,050, and the social charge thresholds are higher as well. We assume you are in mainland France, so if you are not, the tax we show is too high by as much as those caps.
Your real tax is lower/up to €4,050 a year/anyone retiring to Guadeloupe, Martinique, La Réunion, Guyane or Mayotte
You can ask for your interest, dividends and gains to be taxed at your normal income tax rates instead of the flat 31.4 percent. It is all or nothing, and it only pays off at the bottom of the scale. We never ask for it, so a retiree on a small income sees up to about 980 a year more tax here than they would pay. On the two larger pensions in our source material, asking for it would have cost 1,231 and 4,389.
Your real tax is lower/up to €980 a year/a French retiree whose income tax rate is nil or 11 percent and who would make the choice
France's extra deduction for older taxpayers, worth up to 2,822 of income, is also given at any age to someone with a disability pension of at least 40 percent or a disability card. We give it only from 65, so for such a person under 65 we show up to 310 a year too much tax at the 11 percent rate.
Your real tax is lower/up to €310 a year/a taxpayer under 65 with a disability pension or a disability card
Taking the deducted part of a retirement savings plan (PER) as a lump sum, you may ask for it to be taxed as if spread over four years, which lowers the rate on a large amount. We never make that election, so in a year you take a large lump the tax we show can be too high. It is lost anyway if you took a similar payment in the three years before, so it matters once at most.
Your real tax is lower/someone taking a large lump sum from a PER whose payments were deducted
Two surcharges land on very high incomes: 3 percent above 250,000 for a single person and 4 percent above 500,000, plus a floor making sure such a household pays at least 20 percent of its income in tax. Neither comes near the incomes this tool is built for, so we leave them out. If your retirement income runs past 250,000, the tax we show is too low.
Your real tax is higher/a French household with more than 250,000 a year of income
France has savings accounts whose interest is free of income tax and of social levies alike: 22,950 in the Livret A, 12,000 in the LDDS and 10,000 in the LEP, so a couple can hold 69,900 of cash that is taxed at nothing. They are not investments that grow with the markets, so we leave them out of the accounts you can choose: hold them in your investment account and we charge the full 31.4 percent on interest you would in fact keep whole, a few hundred a year at most.
Your real tax is lower/anyone holding a cash buffer in a French tax-free savings account
Every French homeowner pays a yearly property tax to their commune, and we do not charge it. We hold no figure for it either: the rate is set locally, and two identical houses can be billed amounts that differ by a factor of two or more. Look up your own bill and make sure the housing costs you entered already include it.
Your real tax is higher/anyone who owns their home in France
Older French retirement contracts (PERP, Préfon, COREM, CGOS) let you take up to a fifth of the value as one lump sum when you retire, taxed at a flat 7.5 percent after a 10 percent allowance. We do not offer that choice: we treat the whole contract as an annuity taxed like a pension, which is right for the annuity part.
Could go either way/anyone with an old French PERP, Préfon, COREM or CGOS contract who would take the lump sum
Separate tax systems, or rules that only bite outside a retirement plan.
French tax is collected as you go, taken monthly from your pension and withheld from investment income, then squared up at the yearly assessment. We work in whole years and show the settled figure. That changes when you pay rather than how much, so nothing is missing from the yearly total because of it.
Could go either way/anyone budgeting month by month rather than year by year
Every other figure we use for this country (172)
The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.
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fiscal de reference].lag_min2sourceincome_bands[revenu fiscal de reference].measurecombinedsourceincome_bands[revenu fiscal de reference].namerevenu fiscal de referencesourceordinary.credits[decote].namedecotesourceordinary.deductions[abattement 10% pensions et retraites].nameabattement 10% pensions et retraitessourceordinary.deductions[abattement special 65 ans, tranche basse].nameabattement special 65 ans, tranche bassesourceordinary.deductions[abattement special 65 ans, tranche basse].taper_on_runningtruesourceordinary.deductions[abattement special 65 ans, tranche haute].nameabattement special 65 ans, tranche hautesourceordinary.deductions[abattement special 65 ans, tranche haute].taper_on_runningtruesourceordinary.deferred_treatmentordinarysourceordinary.flat_rate0sourceordinary.rental_baseordinarysourceordinary.social[COTAM sur la pension complementaire].nameCOTAM sur la pension complementairesourceordinary.social[CSG deductible sur les pensions].nameCSG deductible sur les pensionssourceordinary.social[CSG non deductible + CRDS + CASA sur les pensions].nameCSG non deductible + CRDS + CASA sur les pensionssourceordinary.social[prelevements sociaux sur les revenus du capital].groupps_capitalsourceordinary.social[prelevements sociaux sur les revenus du capital].nameprelevements sociaux sur les revenus du capitalsourceordinary.statutory_linestruesourceordinary.surtax_on_tax0sourceplain_death.joint_share0.5sourceplain_death.kindstep_upsourceseparate_rules[fr_av_mature].componentcapitalsourceseparate_rules[fr_av_mature].namefr_av_maturesourceseparate_rules[fr_av_mature].params.allowance4600sourceseparate_rules[fr_av_mature].params.allowance_couple9200sourceseparate_rules[fr_av_mature].params.high_rate0.128sourceseparate_rules[fr_av_mature].params.low_rate0.075sourceseparate_rules[fr_av_mature].ruleFR.av_maturesource
Social charge on pensions, deductible partCSG deductible sur les pensions
France pays for healthcare through a charge taken straight off your pension instead of through a separate premium, which is why there is no health insurance line here. The part shown here also comes off the income your income tax is worked out on. Which of the four rates applies depends on your household income from two years earlier.