Question 1

Does this page decide where my pension is taxable?

Accepted Answer

No, and that is deliberate. Which state taxes a cross-border pension is settled by the bilateral tax treaty, and the rule depends on the type of pension: state scheme, occupational pension, public-service pension. Two pensions paid to the same person can fall to two different states. This calculator assumes you are tax resident in France and that the pension is taxable there. If that is the question you have, it belongs to a tax lawyer, and our editorial notes set it out corridor by corridor.

Question 2

Why not use the net salary calculator?

Accepted Answer

Because it would give a wrong figure. A pension pays neither old-age nor complementary retirement contributions, its CSG follows a banded scale specific to replacement income, its base is the whole pension where a salary is charged on 98.25% of gross, and its 10% deduction is capped at 4,439 EUR per household where a salary is capped at 14,555 EUR per member. On a pension of 40,000 EUR the two calculations differ by 3,396 EUR a year.

Question 3

How do I know which CSG band applies to me?

Accepted Answer

It follows your household reference income, which is printed on your tax notice, not the pension alone. The thresholds for one share are shown under the selector, and they rise with each additional half-share. The calculator does not guess it: as soon as the household has other income, inferring it from the pension alone would be wrong.

Question 4

Which levies are applied?

Accepted Answer

CSG at your band (0, 3.8, 6.6 or 8.3%), part of which is deductible from income tax, CRDS at 0.5% and CASA at 0.3%, the last two not being due at the lowest bands. They are charged on the whole pension. Income tax is then computed on the taxable base after the 10% deduction, with the household quotient, its cap and the decote.

Question 5

What is not computed here?

Accepted Answer

The 1% health contribution due on the complementary pension only, which the calculation cannot isolate because it does not know the split between basic and complementary pension; the special Alsace-Moselle rates; the rate applying to pensioners resident outside France, which falls outside the resident case; the 454 EUR floor of the deduction, which only bites below 4,540 EUR of annual pension; tax reductions and credits other than the decote. The detail is in the fold under the result.

Net pension in France

How the figure is built

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