How does the additional solidarity contribution for autonomy (Casa) apply?

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

The Casa is used to finance the loss of autonomy of the elderly and disabled.

It is deducted from the amount of certain old-age and invalidity benefits paid to persons domiciled in France.

Levy on pensions and pensions

La Casa is taken at the rate of 0.3% on the following gross revenues:

  • Pensions
  • Disability pensions
  • Early retirement benefits.

Please note

La Casa is not applied on the third-party markup. Income already subject to the contribution as capital income are not concerned by Casa either. For example, annuities Perco: titleContent.

Exemptions

You are exempt from Casa if you are receiving any of the following:

Please note

You are also exempt from Casa for certain military pensions or temporary orphan's pensions.

You are also exempt de Casa if your reference tax income does not exceed certain limits.

For 2026, the exemption is applied based on your 2024 income, reported in 2025.

The reference tax income is the one that appears on your 2025 tax notice.

Income limits depend on where you live:

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Metropolis

Tableau - Exemption of Casa in 2026 (metropolis)

Family quota

Exemption ceiling

1 share

€17,057

1.5 share

€21,612

2 shares

€26,167

Per additional half-share

€4,555

Per additional quarter share

€2,278

FYI  

You are only liable to the Casa if your income has made you exceed this limit 2 consecutive years.

Guadeloupe, Martinique, Reunion Island, Saint-Barthélemy, Saint-Martin

Tableau - Casa exemption in 2026 (Guadeloupe, Martinique, Reunion, Saint-Barthélemy, Saint-Martin)

Family quota

Exemption ceiling

1 share

€18,661

1.5 share

€23,668

2 shares

€27,723

Per additional half-share

€4,555

Per additional quarter share

€2,278

FYI  

You are only liable to the Casa if your income has made you exceed this limit 2 consecutive years.

French Guiana

Tableau - Casa exemption in 2026 (French Guiana)

Family quota

Exemption ceiling

1 share

€19,546

1.5 share

€24,783

2 shares

€29,338

Per additional half-share

€4,555

Per additional quarter share

€2,278

FYI  

You are only liable to the Casa if your income has made you exceed this limit 2 consecutive years.