What is the CSG rate on salary?

9.2% CSG on 98.25% of gross salary (the rest is deemed professional expenses). Of this, 6.8% is deductible from taxable income for IR purposes. Net CSG on wages = 9.2% minus the deductible portion.

What social charges apply to capital income?

Capital income (dividends, capital gains, rental income) is subject to 17.2% total social charges: 9.2% CSG + 0.5% CRDS + 7.5% other social levies. This is part of the 30% Prelevement Forfaitaire Unique (PFU) flat tax.

What is the PFU flat tax?

The Prelevement Forfaitaire Unique (flat tax, or PFU) is 30% on capital income: 12.8% IR + 17.2% social charges. Taxpayers can opt for progressive IR brackets if more favorable.

Are CSG/CRDS deductible?

On employment/replacement income: 6.8% of CSG is deductible for IR. On capital income taxed under PFU: CSG is NOT deductible. On capital income taxed at progressive rates: CSG is deductible.

Do non-residents pay CSG/CRDS?

Non-residents of France generally do not pay CSG/CRDS. However, there is ongoing litigation and exceptions for rental income from French property for EU residents enrolled in social security systems.

France CSG/CRDS Social Charges Calculator

Calculate French CSG (9.2%) and CRDS (0.5%) social charges on employment income, capital income, and benefits. CSG partially deductible from IR (6.8% on wages). Total social levy: 17.2% on capital income.

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Frequently Asked Questions

What is the CSG rate on salary?

What social charges apply to capital income?

What is the PFU flat tax?

Are CSG/CRDS deductible?

Do non-residents pay CSG/CRDS?