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Measure Name
Date when measure came into force
Change of the rate of the social welfare levy 2013/01/01
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Generic Tax Name Personal income tax - Social welfare levy
Tax name in the national language Prélèvements sociaux sur les revenus du capital
Tax name in English Social welfare levy, Surcharge levy and Solidarity levy
Member State FR-France
Tax in force since 1998/01/01
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Articles L245-14 et seq. of the Social Security Code (" Code de la sécurité sociale "), articles 1600-0F bis and 1600-0S of the General Tax Code (" Code général des impôts "), article L14-10-4 of the Code of Social Action and the Family (" Code de l'action sociale et des familles ").

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The social welfare levy revenues are shared by the National Health Insurance Fund for Employees (" Caisse Nationale d'Assurance Maladie des Travailleurs Salariés "), the National Pension Fund for Employees (" Caisse Nationale d'Assurance Vieillesse des Travailleurs Salariés ") and the Fund for the Repayment of the Welfare Debt (" Caisse d'Amortissment de la Dette Sociale ").

The surchage levy finances the National Solidarity Fund for Autonomy (" Caisse Nationale de Solidarité pour l'Autonomie ").

The solidarity levy revenues are as of 2015 financing the National Health Insurance Fund for Employees (" Caisse Nationale d'Assurance Maladie des Travailleurs Salariés ").

 
Geographical Scope
 
Taxpayers
Domestic-source income of non-residents is Taxed
Not Taxed
Comments

As a general rule, only private persons considered to be resident in France for income tax purposes are liable to the contributions (social welfare levy, surcharge levy and solidary levy).


Employment incomes of married couples are Taxed jointly
Taxed separately
Comments


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























Comments

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

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












Comments


Comments

The social welfare levy, surcharge levy and solidarity levy are levied only on income from property and investments.

 

Income from property :

  • Income from real estate;
  • Contributory life annuities;
  • Income from movable capital;
  • Value added and the various types of capital gains;
  • Income from privately let furnished accommodation and non‑commercial income not subject to the welfare levy as income from economic activity or alternative income.

Investment income :

The welfare levy, surcharge levy and solidarity levy are also levied on income from movable capital, subject to deduction at source in discharge of income tax, as well as on some income exempt from income tax (unit trusts after the fifth year and life assurance policies after the eighth year).

 
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:





Comments

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

















Comments

Allowances
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
Comments

Credits
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:

















Comments

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

Exemptions
The following income is exempted from income tax























Comments


Comments


The social welfare levy, the surcharge levy and the solidarity levy are not deductible for income tax purposes.

 
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: 6.80 %
Comments

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

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

Special surcharges
There are special surcharges in the form of:
Comments

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
Dividends
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts
Interests from deposits
Royalties
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property
Capital gains on movable property
Inheritance
Annuities from life insurance
Prizes and awards
Scholarships
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities
Comments

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
Comments


Comments

Rates :

  • Social welfare levy : 4.50 %;
  • Surcharge levy : 0.30 %;
  • Solidarity levy : 2.00 %.

 

The rate of the social welfare levy increased from 2.0 % to 2.2 % in 2011, to 3,4 % in 2012, then to 4.5 % in 2013.

The surcharge levy has been set up in 2005.

The solidarity levy has been set up in 2009 and until 2013 it was named the RSA levy. The rate of the solidarity levy increased from 1.1 % to 2.0 % in 2013.

Overall, as of 2013, the total taxation rate of social welfare levies on capital is 6.8 %. With the General Social Welfare Contribution (8.2 %) and the Welfare Debt Repayment Levy (0.5 %), the total taxation on capital is 15.5 %.

 
Tax due date

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

 
Tax collector

The assessment and collection of the welfare levy, surcharge levy and solidarity levy on income from property and investments is subject to the same conditions that apply to the general social welfare contribution.

 

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51ma + d51mc + d51me + d51mf + d51mr + d51ms (d51a + d51c1)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,130.00 EUR 0.34
2011 4,147.00 EUR 0.20
2010 3,657.00 EUR 0.18
2009 3,367.00 EUR 0.17
2008 3,256.00 EUR 0.16
2007 3,100.00 EUR 0.16
2006 2,720.00 EUR 0.15
2005 1,953.00 EUR 0.11
2004 1,976.00 EUR 0.12
2003 1,807.00 EUR 0.11
2002 1,750.00 EUR 0.11
2001 1,936.00 EUR 0.12
2000 1,464.00 EUR 0.10

Comments