France’s Income Tax Withholding System

Will income tax be withheld from my pension from January 1, 2019?

This is determined by: 

Your tax residence

If you are a resident of Metropolitan France or one of France’s Overseas Departments (excluding Saint Martin and Saint Barthelemy), income tax will be withheld from your retirement pension.

Your taxation rate

If you have been and continue to be tax-exempt, nothing will change for you: France’s tax authorities will report a 0% income tax withholding rate to CRPN and no tax will be withheld from your pension.

Will income tax be withheld from my CRPN pension for December 2018?

No income tax will be withheld from your pension for December 2018, which will be paid in late December. Indeed, France’s income tax withholding program begins on January 1st, 2019.

What income tax withholding rate does CRPN apply?

The French tax authorities (DGFIP) report your income tax withholding rate to CRPN on a monthly basis. This rate is then applied to your pension for the following month.
If CRPN has not received your income tax withholding rate from the French tax authorities, it will apply a non-personalized rate, which is determined by the taxable amount of your pension and by your tax residency.
CRPN does not have the authority to modify the income tax withholding rate we receive from the French tax authorities.

CRPN has applied a non-personalized income tax withholding rate. Why is my rate not personalized?

CRPN will have applied a non-personalized income tax withholding rate:

  • If you opted for a non-personalized income tax withholding rate through the French tax authorities (DGFIP),
  • Or if the French tax authorities (DGFIP) did not report your income tax withholding rate to CRPN

The non-personalized rate applied by CRPN is determined by the taxable amount of your pension and by your tax residency.

Can I ask CRPN to modify my income tax withholding rate?

CRPN does not have the authority to modify the income tax withholding rate we receive from the French tax authorities (DGFIP).

To modify your income tax withholding rate, please contact the French tax authorities:

I have applied to the French tax authorities for a change to my income tax withholding rate: when will CRPN apply it?

The income tax withholding rate reported to CRPN by the French tax authorities during a given month is applied to your pension for the following month.

If you have questions, please contact the French tax authorities:

How is my income tax withholding rate applied to my CRPN pension?

CRPN applies your income tax withholding rate (reported by the French tax authorities or non-personalized) to the taxable amount of your pension.

Taxable pension amount  
=  
gross amount – tax-exempt social charges 
(Assurance-Maladie (French health insurance) and deductible general social contribution (CSG))
What online services does CRPN offer?

CRPN uploads the following to your personal account:

  • Your most recent income tax withholding rate,
  • A history of the rates reported by the French tax authorities (DGFIP) on a monthly basis.
Where can I learn more?

If you need any additional information, please contact the French tax authorities:



/ 20 December 2018 / Béatrice LANG