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Measure Name
Date when measure came into force
Reduction of the deduction for work expenses 2012/01/01
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Generic Tax Name Personal income tax - Welfare debt repayment levy
Tax name in the national language Contribution pour le remboursement de la dette sociale (CRDS)
Tax name in English Welfare debt repayment levy
Member State FR-France
Tax in force since 1996/02/01
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

Article 1600-OG to Article 1600-OM 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 beneficiary of the welfare debt repayment levy is the Fund for the Repayment of the Welfare Debt (" Caisse d'Amortissement de la Dette Sociale "). The main purpose of this fund, which was created on 1st January 1996, is to administer and repay the capital borrowed to fund the social welfare system and to service the debt.

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 welfare debt repayment levy applies to five distinct types of income: income from economic activity and alternative income, income from property, investment income, income from the sale of precious metals, jewellery, works of art, collectors' items and antiques and, lastly, gaming stakes and winnings.

Unlike the general social welfare contribution, there are no exemptions from the welfare debt repayment levy or reduced rates for welfare contributors who are in receipt of certain forms of alternative income or with a low income.

1. Income from economic activity and alternative income:

  • In general terms, all income that is subject to general social welfare contributions is also subject to the welfare debt repayment levy.
  • This income chiefly comprises salaries, wages, bonuses, benefits in kind, monetary benefits, compensatory payments, welfare benefits and gratuities received in the performance of an economic activity or in consideration of work performed. Such income is subject to the repayment levy on the same conditions and basis as general social welfare contributions. On the other hand, certain allowances or benefits which are exempt from welfare contributions are subject to the repayment levy; foremost among these are family allowances (with some exceptions) and personal housing benefit.

2. Income from property:

  • Income from real estate;
  • Contributory life annuities;
  • Income from movable capital;
  • Value added to immovable assets;
  • Capital gains and profits accruing from deals in financial instruments and commodities in the futures market, in negotiable options and in bond options which are subject to income tax at a proportional rate.

3. Investment income:

  • This relates to the yield from investments subject to taxation at source in discharge of income tax and to certain investment income which is exempt from income tax (income from unit trusts after the fifth year and from life-assurance policies after the eighth year).


4. Some welfare benefits which are not subjet to the general social welfare contributions are subject to the welfare debt repayment levy :

  • family benefits;
  • housing benefits;
  • minimum income (RSA activité);


5. Other income subject to the repayment levy:

  • Income from privately let furnished accommodation;
  • Non‑commercial income not subject to the repayment levy as income from economic activity or alternative income;
  • Earned or alternative income from abroad;
  • Income of indeterminate origin subject to income tax under Article L69 of the Code of Fiscal Procedure (" Livre de procédures fiscales ");
  • Income which is taxable in France under an international convention for the avoidance of double taxation and from which the levy on earned or alternative has not been deducted.
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:


The deduction is 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
Rate: 0.50 %

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:

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

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


Rate: 0.50%

Tax due date

The welfare debt repayment levy has to be paid in the same way as the general social welfare contribution.

Tax collector

The welfare debt repayment levy is collected in the same way as the general social welfare contribution. The repayment levy on earned or alternative income from abroad is a special case and is collected by the Public Finances Directorate General (" Direction Générale des Finances Publiques ") by means of a taxation roll.

N.B.: The welfare debt repayment levy is not deductible for income tax purposes.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d51ac

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 6,628.00 EUR 0.32
2011 6,354.00 EUR 0.31
2010 6,033.00 EUR 0.30
2009 6,017.00 EUR 0.31
2008 5,980.00 EUR 0.30
2007 5,681.00 EUR 0.29
2006 5,476.00 EUR 0.29
2005 5,298.00 EUR 0.30
2004 4,961.00 EUR 0.29
2003 4,783.00 EUR 0.29
2002 4,678.00 EUR 0.29
2001 4,633.00 EUR 0.30
2000 4,534.00 EUR 0.30