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Tax increaseIn effectSocial security and healthcareNational

1.7-point increase in the CSG (general social contribution)

Increase in the CSG (Contribution Sociale Généralisée, general social contribution) of 1.7 points (from 7.5% to 9.2%) on earned and replacement income (except modest pensions). Flagship measure of Macron's first term, partly offset by the abolition of employee contributions

Measure originators

InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurEPR
Jean-René Cazeneuve
Ensemble pour la République
General rapporteurLR
Jean-François Husson
Les Républicains
Impact on public finances
Brings in 22.5 bn €/yr2018 estimate · Social security
Source of the estimate: Sénat, rapport n° 77 (2017-2018) sur le PLFSS 2018, tome I (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2018

Measure impact

CSG on capital income increased from 9.2% to 10.6% (+1.4 additional points) on 1 January 2026. Only concerns capital income (dividends, capital gains). Salaries and pensions not affected. Life insurance excluded.

Official references

Law number: Loi de finances 2018

Sources

Loi de finances 2018Official
30 December 2017

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2018

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Application of CSG increase effective January 1, 2018
Source
Completed
30 December 2017

President of the Republic signature

Promulgation

Publication au Journal officiel

Actors
Parlement
Promulgation of LFI 2018 with 1.7 point increase in CSG (Contribution Sociale Généralisée)
Source