France Social Charges Guide (CSG, CRDS, Prélèvements Sociaux)

the French social contributions. The guide covers: the CSG (Contribution Sociale Généralisée) — a general social contribution on all types of income: employment income (9.20% on 98.25% of the gross salary — 6.80% is deductible from income tax), pension income (8.40% — the "taux plein" for pensions, with a reduced rate of 6.60% for non-taxable households), investment income (9.20% on dividends, interest, and capital gains — 6.80% deductible if the progressive rate is chosen), rental income (9.20% on the gross rental income — 6.80% deductible), replacement income (the "indemnités de chômage" — 6.70%, with a reduced rate of 3.80% for low unemployment benefits); the CRDS (Contribution au Remboursement de la Dette Sociale) — 0.50% on 98.25% of gross salary (non-deductible); the prélèvement social — 4% on investment income (non-deductible), plus the "contribution additionnelle" of 1.5% and the "prélèvement de solidarité" of 0.3% — total prélèvements sociaux on investment income: 17.2% (CSG 9.2% + CRDS 0.5% + prélèvement social 4% + contribution additionnelle 1.5% + prélèvement de solidarité 0.3% + 1.7% for miscellaneous); the deductibility of the CSG — the CSG on employment income is 9.20% of which 6.80% is deductible from the taxable income (the "CSG déductible" — the deductible portion reduces the taxpayer's taxable income for the IR); the CSG on investment income is deductible only if the taxpayer opts for the progressive rate (the 6.80% deductible portion reduces the taxable income); the CEHR (Contribution Exceptionnelle sur les Hauts Revenus) — a surcharge on high incomes: (a) 3% on taxable income between €250,000 and €500,000 (single persons), (b) 4% on taxable income above €500,000 (single persons), (c) 3% on taxable income between €500,000 and €1,000,000 (couples), (d) 4% on taxable income above €1,000,000 (couples); the social charges on rental income — the CSG and CRDS apply to the gross rental income (the "revenus fonciers") at 17.2% (CSG 9.2% + CRDS 0.5% + prélèvement social 4% + contribution additionnelle 1.5% + prélèvement de solidarité 0.3% + 1.7% for miscellaneous contributions); the social charges on the rental income are deductible as a specific charge (the "CSG déductible des revenus fonciers").

The French social charges effectively add 17.2% to the tax burden on investment income, making the total tax rate 30% (PFU) or higher for high earners. All amounts in Euros (EUR). For related reading, see our Personal Tax Guide → and Investment Income Tax Guide →.

Social Charges by Income Type

Employment income: CSG 9.20% (6.80% deductible) + CRDS 0.50% (non-deductible) = 9.70% total. The effective base is 98.25% of the gross salary (the "assiette" — 1.75% is deducted for professional expenses).
Investment income (PFU): CSG 9.20% + CRDS 0.50% + prélèvement social 4% + contribution additionnelle 1.50% + prélèvement de solidarité 0.30% + CASA 1.70% = 17.20%. The CSG portion (6.80%) is deductible for income tax if the progressive rate is chosen.
Pension income: CSG 8.40% (5.90% deductible) + CRDS 0.50% + CASA 0.30% = 9.20% total. Reduced rate for non-taxable households: CSG 3.80% + CASA 0% + CRDS 0% = 3.80%.
Rental income: CSG 9.20% + CRDS 0.50% + prélèvement social 4% + miscellaneous = 17.20% on gross rental income. The CSG (6.80% deductible) is treated as a deductible charge.

CEHR — Contribution on High Incomes

3% and 4% surcharge: The Contribution Exceptionnelle sur les Hauts Revenus (CEHR) applies to the taxpayer's taxable income (the revenu fiscal de référence — RFR). Single persons: 3% on the portion from €250,000 to €500,000, 4% above €500,000. Married couples: 3% on the portion from €500,000 to €1,000,000, 4% above €1,000,000.

For the deductibility rules and the interaction with the progressive tax rate, see our Tax Filing Procedures Guide →.