Income Tax - Survival or Disability Savings Annuity (Tax Reduction)

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Are you a parent or close relative of a disabled child, or are you disabled yourself? Survival annuity and disability savings contracts allow you to save for the future. The insurance premiums paid for these contracts are eligible, under certain conditions, for a reduction in income tax. We tell you what you need to know.

Survival annuity contract

This is a contract that you sign to guarantee the payment of income to a person with a disability.

These may include:

  • Child
  • Other direct-line parent (ascending or descendant)
  • Parent online collateral until 3e degree (brother, uncle, niece for example)
  • Person living under your roof and at your expense.

Please note

The disability suffered must prevent your relative from accessing work in traditional conditions of profitability or training of a normal level.

The contract must guarantee one of the following:

  • Payment of capital
  • Payment of a life annuity.

Disability savings contract

This is a contract that you take out to guarantee the payment of future income when you have a disability preventing you from earning a living under normal conditions.

You must not have obtained the liquidation your pension rights.

The contract must be of a duration of at least 6 years.

The contract must guarantee one of the following:

  • Payment of capital
  • Payment of a life annuity.

Premiums paid in the year entitle you to a discount equal to 25% of their amount, within the limit from €1,525 (i.e. a maximum reduction of €381.25).

The amount of premiums qualifying for a reduction shall be increased the following amounts:

  • €300 per dependent child (€150 per child in case of alternating residence)
  • €300 per dependent with the mobility card inclusion with mention invalidity.

In case of subscription of a survivor annuity contract and a disability savings contract in the same tax home, the limit shall apply to all contracts concluded.

FYI  

To qualify for the tax reduction, you must have your tax domicile in France.

You must indicate on your 2025 RICI 2042 Statement the amount of premiums paid in 2025 on your life annuity or disability savings contract.

Keep the certificate delivered by the insurer in the event of a request from the administration.

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