Social security contributions (CSG, CRDS...) on wealth and investment income
Verified 27 May 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Are you wondering about the social levies that apply to your income from assets (land, rentals, etc.) and investments? The main ones are CSG: titleContent, the CRDS: titleContent and the solidarity levy. However, some income is exempt. If you are a tax non-resident, you benefit from specific exemptions. We tell you what you need to know.
What applies to you ?
Your situation varies depending on whether you are or not french tax resident.
French tax resident
If you are domiciled in France for tax purposes, you must pay social contributions on your income from assets and capital, even if they are exempt from income tax.
The situation depends on the income concerned.
Income from wealth
Income concerned | Subject to social security contributions |
|---|---|
Land income (empty rental) | Yes |
Income from a furnished rental (non-professional) | Yes |
Real estate capital gains and on personal property | Yes |
Yes | |
Certain financial income (for which the CSG: titleContent is not precounted) | Yes |
Yes |
You are considered a non-professional landlord if at least one of the 2 conditions the following is completed:
- The annual revenue from this activity by all members of your tax home are less than €23,000
- The income (rent for furnished apartments) is less than the total amount of other income from your tax household (salaries, other BIC: titleContentetc.).
Investment income
Income concerned | Subject to social security contributions |
|---|---|
Main savings and investment income (fixed-income investment income, dividends, voucher products or capitalization contracts and life insurance, etc.) | Yes |
Yes | |
Yes | |
Realized gain or life annuity paid in case of withdrawal or closure of a PEA | Yes |
Interest on a company savings account | Yes |
Interests of booklet A | Exempt |
Interests of youth booklet | Exempt |
Interests of People's savings account (LEP) | Exempt |
Interests of sustainable development booklet | Exempt |
Earnings of one Climate Futures Savings Plan (PEAC) | Exempt |
The rate of social security contributions depends on the income concerned.
Income from wealth
The rate of social security contributions depends on the income concerned:
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General case
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 10.6% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 18.6% |
Special rules may apply to the rate of CSG: titleContent for certain investments.
Ask your financial institution.
Land income
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
Real estate capital gains
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
FYI
If you live in France, work in an EU countryEEA: titleContent (European Union, Iceland, Norway, Liechtenstein) or in Switzerland and are affiliated to the compulsory social security of that country, you are not subject to the CSG and the CRDS. Only the solidarity levy of 7.5% is due.
Investment income
The rate of social security contributions depends on the year of receipt of the income concerned:
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2025 Revenues
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
2026 Revenues
The rate of social security contributions depends on the income concerned:
General case
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 10.6% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 18.6% |
Special rules may apply to the rate of CSG: titleContent for certain investments (e.g. PEA: titleContent, PEE: titleContent or IEP: titleContent), in particular for situations (earnings or payments) prior to 2018.
Ask your financial institution.
Life insurance
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
Special rules may apply to the rate of CSG: titleContent in certain situations.
Ask your financial institution.
Home savings plan
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
Home savings account
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
Popular savings plan
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
FYI
If you live in France, work in an EU countryEEA: titleContent (European Union, Iceland, Norway, Liechtenstein) or in Switzerland and are affiliated to the compulsory social security of that country, you are not subject to the CSG and the CRDS. Only the solidarity levy of 7.5% is due.
The payment varies depending on whether it is income from assets (e.g. land income) or investment income (for example, bond income).
Income from wealth
If you have filed your tax return on time, you receive between august and september a tax notice common for your social levies and your income tax.
This single opinion shall contain the following information:
- Detail and calculation of the 2 taxes
- Total amount payable
- Payment methods you can use
- Deadline for payment.
Investment income
You don't have to take any steps to pay social contributions on this income.
If the income comes from financial investments, the paying institution (bank or organization with which you have invested) directly collects the contributions.
If the income is from real estate capital gains or certain movable property (such as precious metals or objects), you must report them to the tax authorities that calculate the contributions.
Condition
To benefit from a deductible CSG, you must have chosen progressive scale taxation for your wealth and investment income.
You therefore do not benefit from a deductible CSG if you have chosen the Single flat-rate levy (PFU), also known as flat tax at the rate of 31.4% (or 30%).
Deductible CSG share
If you have paid social levies on certain income from assets (property income for example) and investments, part of the CSG paid at the 10.6% (or 9.2%) is deductible of your income.
This deductible portion is 6.8%.
Other social security contributions are not deductible from your income:
- 3.8% (or 2.4%) of the remaining part of CSG
- 0.5% of CRDS
- 7.5% solidarity levy.
Deduction
The deduction is made on income from assets in the year of payment of the CSG.
This amount is pre-filled on your tax return.
For example, you can deduct from your 2025 income (reported in 2026) the deductible portion of the CSG paid in 2025 (calculated on 2024 income).
Please note
Certain income from movable capital subject to social security contributions when they are paid in 2025 may also allow a deductible CSG share to be received. This amount will be calculated automatically and added to the pre-filled amount when calculating the 2025 income tax.
Non-resident French tax
If you are domiciled outside France for tax purposes, some of your income from French sources is subject to social levies, including property income (rents) and real estate capital gains. Others are exempt.
For know your tax residence, check your situation with your tax office.
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You are still in France
Consult your personal income tax service :
You can contact him directly from your online space:
You are abroad
If you receive income from a French source, ask the non-resident tax service.
Who shall I contact
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By courier
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
The situation depends on the type of income concerned.
Income from wealth
Income concerned | Subject to social security contributions |
|---|---|
Land income (empty rental) | Yes |
Income from a furnished rental (non-professional) | Yes |
Real estate capital gains and on personal property | Yes |
No | |
Certain financial income (for which the CSG: titleContent is not pre-counted, for example) | No |
No |
Investment income
Income concerned | Subject to social security contributions |
|---|---|
Main savings and investment income (fixed-income investment income, dividends, voucher products or capitalization contracts and life insurance, etc.) | No |
No | |
No | |
Realized gain or life annuity paid in case of withdrawal or closure of a PEA | No |
Interests of booklet A | No |
Interest on a company savings account | No |
If your tax domicile is outside of France, you cannot hold the following products:
FYI
If you plan to moving to live abroad, check with your bank.
Social levies depend on your situation:
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Membership of a European social security scheme
If you are affiliated to a compulsory social security scheme of a country of the EEA (other than France) or Switzerland, the levy shall be 7.5%.
Please note
To benefit from this plan, you must attest to the honor of your situation and provide your supporting documents in case of request from tax services.
Other
The situation depends on the income concerned:
Land income
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
Furnished rental income (non-professional)
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 10.6% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 18.6% |
Real estate capital gains
Social levies | Rate |
|---|---|
Generalized social contribution (CSG) | 9.2% |
Social Debt Repayment Contribution (SDRC) | 0.5% |
Solidarity levy | 7.5% |
TOTAL | 17.2% |
If you filed your tax return on time, the non-resident personal income tax department will send you between August and September a tax notice for your social security contributions.
This opinion contains the following information:
- Detail and calculation of taxation
- Total amount payable
- Payment methods you can use
- Deadline for payment.
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
To contact the local service managing your file
Tax department (treasury, tax department...))For non-residents
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By courier
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
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