France Prélèvements Sociaux Calculator: Social Levies on Investment Income
Work out the French prélèvements sociaux — the 17.2% social levies charged on investment and property income — and see how much of your capital income they take, separately from income tax.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Social levies (prélèvements sociaux) | Income plus social levies figure |
|---|---|---|
| 17.2% of €10,000 (€1,720) | $1,720.00 | $11,720.00 |
| 17.2% of €5,000 | $860.00 | $5,860.00 |
| 17.2% of €25,000 | $4,300.00 | $29,300.00 |
| 17.2% of €50,000 (property income) | $8,600.00 | $58,600.00 |
How This Calculator Works
Enter your gross investment income and the social-levies rate (17.2%). The calculator shows the levies due; subtract them from the income to see the net before income tax. The prélèvements sociaux are a bundle of social contributions (CSG, CRDS and the solidarity levy) applied to capital income on top of any income tax — so investment income in France typically bears both.
The Formula
Percentage Add-On
Rate is the tax or tip percentage applied to the amount
Worked Example
At 17.2% on €10,000 of investment income, the social levies are €1,720 — separate from income tax on the same €10,000. The prélèvements sociaux are a set of French social contributions levied on capital income (interest, dividends, capital gains, rental income, life-insurance gains): 9.2% CSG, 0.5% CRDS and a 7.5% solidarity levy, totalling 17.2%. They're distinct from income tax: under the standard flat tax (PFU/'flat tax') on investment income, the headline 30% is made up of 12.8% income tax plus exactly these 17.2% social levies.
Key Insight
The prélèvements sociaux are a defining feature of how France taxes capital, and separating them from income tax is the key to understanding a French investment-tax bill. They are social contributions — not income tax — comprising the CSG (contribution sociale généralisée, 9.2%), the CRDS (0.5%) and the prélèvement de solidarité (7.5%), totalling 17.2% on most capital income: bank interest, dividends, capital gains on securities, rental and property income, and gains within life-insurance (assurance-vie) contracts. The crucial point this calculator isolates is that these levies are charged in addition to income tax on the same income. Under the default flat tax (prélèvement forfaitaire unique, the 'PFU' or flat tax) on investment income, the well-known 30% rate is simply 12.8% income tax + 17.2% social levies — so this tool shows the 17.2% half. Taxpayers can instead opt to have investment income taxed at the progressive income-tax scale (barème), but the 17.2% social levies still apply either way. A few nuances omitted here: a portion of the CSG is deductible from taxable income in some cases (notably when you opt for the barème), reducing the effective burden; certain incomes (some life-insurance and savings products, or specific allowances) can attract reduced or nil rates; and non-residents' liability to these levies on French income has been the subject of EU litigation, leading to partial exemptions for those affiliated to another EU/EEA social-security system. This calculator shows the 17.2% social levies and lets you read off the net income; for a full after-tax figure, add the applicable income tax (12.8% under the PFU, or your marginal rate under the barème), and consider any deductible CSG.
Frequently Asked Questions
How are the prélèvements sociaux calculated?
Multiply your gross investment income by 17.2%. On €10,000 of capital income, the social levies are €1,720. This is separate from, and added on top of, any income tax on the same income — so investment income in France typically bears both.
What are the prélèvements sociaux?
A bundle of French social contributions on capital income: CSG (9.2%), CRDS (0.5%) and the solidarity levy (7.5%), totalling 17.2%. They apply to interest, dividends, capital gains, rental income and life-insurance gains for French tax residents — distinct from income tax.
Are the social levies part of the 30% flat tax?
Yes. The default flat tax (PFU) on investment income is 30%, made up of 12.8% income tax plus exactly the 17.2% social levies. This calculator shows the 17.2% half; add the 12.8% income tax (or your marginal rate if you opt for the progressive scale) for the full burden.
Do the social levies apply if I choose the progressive scale?
Yes — the 17.2% social levies apply whether you're taxed under the flat tax (PFU) or opt for the progressive income-tax scale (barème). Only the income-tax portion changes between the two options. Opting for the barème can, however, make part of the CSG deductible, lowering the effective burden.
Do non-residents pay the prélèvements sociaux?
It depends. EU litigation led to partial exemptions for people affiliated to another EU/EEA social-security system, who may be exempt from part of these levies on French income (though a solidarity levy can still apply). Non-residents' position is nuanced, so check your specific situation and any applicable exemption.
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Methodology & Review
The social levies are the rate applied to gross investment income; the total here is the income plus the levy figure so the levy (chargeAmount) and net income are easy to read off. It models the 17.2% prélèvements sociaux on capital income and does not add the income tax (or the 12.8% PFU income-tax part of the flat tax), nor the reduced rates that apply to some income types.
Written by Ugo Candido · Last updated May 22, 2026.