Income tax - How are the income from a life insurance contract taxed? - Contract signed before 26 September 1997

Verified 01 janvier 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.

Your situation

  • Contract signed before 26 September 1997
  • Contract signed before 1 January 1983
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If you have a life insurance policy, you are taxed only if you make a redemption (whether total or partial).

Taxation varies according to the following:

  • Contract Subscription Date
  • Date of payment of the premium.

Taxation depends on the date of subscription of the contract.

Interest on premiums paid since October 10, 2019

Interest earned in 2026 is imposed at the rate of 7.5% if they result from premiums paid since October 10, 2019.

Interest is taxed after deducting the abatement next:

  • €4,600 for a bachelor
  • €9,200 for a couple.

The allowance is granted for all life insurance contracts held by the same taxpayer.

FYI  

The interests of life insurance are exempt income tax if the redemption results (for you or your married or former spouse) from any of the following reasons:

  • Dismissal
  • Retirement
  • Disability
  • Liquidation.

Interest on premiums paid before October 10, 2019

Interest earned in 2025 on contracts signed before 1er January 1983 are exempt income tax only if they result from premiums paid before October 10, 2019.

To make your tax return, you can consult the following documents:

If a pre-filled amount is inaccurate, you must correct or complete it.

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