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Measure Name
Date when measure came into force
Reduction of deduction rate for employment expense 2012/01/01
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Generic Tax Name Personal income tax - General social welfare contribution
Tax name in the national language Contribution sociale généralisée
Tax name in English General social welfare contribution
Member State FR-France
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Articles L 136‑1 et seq. of the Social Security Code (" Code de la sécurité sociale ") ; Articles 154 quinquies and 1600-OC to 1600‑OE of the General Tax Code (" Code général des impôts ").

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The general social welfare contribution revenues are shared by the Health Insurance ("Assurance Maladie"), the National Family Allowances Fund ("Caisse Nationale des Allocations Familiales"), the Old-age Solidarity Fund ("Fonds de Solidarité Vieillesse"), the National Solidarity for Autonomie Fund ("Caisse Nationale de Solidarité pour l'Autonomie") and the Fund for the Repayment of the Welfare Debt ("Caisse d'Amortissement de la dette sociale") which are public administrative bodies, and the compulsory health‑insurance schemes.

Geographical Scope

Domestic-source income of non-residents is Taxed
Not Taxed

As a general rule, only private persons are considered to be resident in France for income tax purposes are liable to the contribution.

Employment incomes of married couples are Taxed jointly
Taxed separately

Tax object and basis of assessment
As general rule, taxable income under personal income tax includes


Income considered Domestic income
Worldwide income (subject to double-tax relief)

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable


The contribution is not due if the remuneration consists entirely of benefits in kind.


The general social welfare contribution is levied on income from economic activity and alternative income. The main exceptions are occupational accident pensions, regular maintenance payments pursuant to the Civil Code or a court order, family allowances, disabled persons' benefit for adults and military invalidity pensions.

In principle, all income other than the listed exceptions is subject to the welfare contribution. Exemptions from income tax do not apply to general social welfare contribution. The basis of assessment is gross income:

  • gross wages and salaries (prior to deduction of employees' national insurance contributions) less a 1.75 % reduction for employment (this reduction is applied until four times the social security cap, i.e. 152,160 € for 2015) or business expenses for a certain category of employees (mainly travelling sales representatives);
  • gross pensions and benefit payments (reductions are not taken into account);
  • income from economic activity other than wages and salaries, net of business expenses and including personal national insurance contributions.

The only allowable deduction, then, is for business expenses.

For people with a low income, exemptions or reduced rates apply to alternative income, i.e. retirement and invalidity pensions, unemployment and pre-retirement benefit.

Moreover, the general social welfare contribution is payable on the following taxable income:

  • income from real estate;
  • contributory life annuities;
  • income from movable capital;
  • value added and sundry capital gains;
  • income from privately let furnished accommodation and non-commercial income that does not fall under the heading of income from economic activity or alternative income.
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:


The deduction is applied automatically as a percentage of the salary (1.75 % of the gross earning, until four times the social security cap, i.e. 152,160 for 2015) or based on real expenses for a certain category of employees (mainly travelling sales representatives).

Deductions from the tax base
The following items are usually (partially or fully) deductible


The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:


Losses can be
Carried-forward for Indefinite
Carried-back for Indefinite
Transferred to spouse or partner

The following income is exempted from income tax



Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Bracket 1 From   EUR/Natcur
To   EUR/Natcur

Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:

Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

Separate taxation
Separate taxation applies to the following items: Employment income 7.5 %
Income from business or self-employed activities 7.5 %
Income from sport and entertainment activities 7.5 %
Benefits in kind (company car, meal cheques, etc) 7.5 %
Pension income 6.6 %
Owner-occupied immovable property
Dividends 8.2 %
Interests from government bonds 8.2 %
Interests from corporate bonds 8.2 %
Interests from special saving accounts 8.2 %
Interests from deposits 8.2 %
Royalties 8.2 %
Income from renting immovable property 8.2 %
Income from renting movable property 8.2 %
Capital gains on immovable property 8.2 %
Capital gains on movable property 8.2 %
Annuities from life insurance 8.2 %
Prizes and awards
Income from occasional activities 7.5 %
Revenues from donations and gifts
Revenues from lotteries and games activities 9.5 %

Withholding taxes
The tax is withheld when paid to residents on: Dividends:
Final Creditable
Interests from governments bonds:
Final Creditable
Interests from corporate bonds:
Final Creditable
Interests from special saving accounts:
Final Creditable
Interests from deposits:
Final Creditable


Standard rates:

  • 7.5% for wage and salary income, pre-retirement or early benefits (except the benefits that came into effect before November 10, 2007 which are subject to a 6.6 % rate);
  • 6.2% for unemployment benefits;
  • 6.6% for pension income;
  • 8.2% for capital income;
  • 9.5% for game income (the rate is applied to a fraction of the bet amounts : 23 % for the French Lottery operator, 14 % for PMU and 68 % for casinos); an increased rate of 12 % is applied to casino gains of 1,500 € or more;
  • 3.8 % for unemployment benefits or pension income for low income tax households.

The fraction of the welfare contribution rate that is allocated to the funding of health insurance, i.e. 5.1 % for wage and salary income (4.2 % or 3.8 % for alternative income) is deductible from taxable income under the sliding-scale system for the assessment of income tax.

Tax due date

For income from movable capital which is subject to deduction at source in discharge of income tax, the general social welfare contribution is also deducted at source. For other income from capital, the welfare levy has to be paid with the personal income tax.

For other income sources, see Tax collector.

Tax collector

The general social welfare contribution is deducted at source by the bodies which are responsible for the payment of wages, retirement pensions or unemployment benefit. Repayment is done at variable intervals by the Social Security and Family Allowance Contributions Agency (URSSAF).

Those whose earned income does not take the form of a wage or salary pay their welfare contributions, assessed on the basis of that income, to the URSSAF at three-monthly intervals.

The general social welfare contribution deducted at source along with a deduction in full discharge of income tax is credited the following month to tax revenue, which also includes revenue deducted at source in full discharge of income tax.

The welfare contribution levied on other capital gains are collected on the basis of a taxation roll by the treasury accountants whose main function is the collection of income tax.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d51ad

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 91,153.00 EUR 4.37
2011 88,024.00 EUR 4.27
2010 83,439.00 EUR 4.17
2009 81,891.00 EUR 4.22
2008 84,489.00 EUR 4.23
2007 80,293.00 EUR 4.13
2006 76,595.00 EUR 4.13
2005 71,874.00 EUR 4.06
2004 67,000.00 EUR 3.92
2003 64,971.00 EUR 3.97
2002 63,262.00 EUR 3.97
2001 61,704.00 EUR 4.00
2000 58,562.00 EUR 3.94