Tax decreaseEndedSocial security and healthcareNational

Higher income thresholds for CSG exemption and reduced rate on pensions and replacement income

The reference taxable income thresholds that determine the CSG exemption and reduced rate on pensions and other replacement income are raised: the exemption threshold rises from €10,633 to €10,996 for the first household share, the half-share increment from €2,839 to €2,936, and the reduced-rate threshold from €13,900 to €14,375. Overseas thresholds rise in the same proportion.

Measure originators

InitiatorGVT
Christian Eckert
Gouvernement
InitiatorGVT
Marisol Touraine
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2017

Measure impact

Retirees and recipients of replacement income near the thresholds: some move from the full to the reduced rate, or from the reduced rate to exemption, for income paid from 1 January 2017. Thresholds applicable for 2017, indexed annually afterwards.

Official references

Law number: Loi n° 2016-1827 du 23 décembre 2016 (LFSS 2017), art. 20
Official Journal: JORF n° 0299 du 24 décembre 2016

Procedure timeline

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

100%
3 / 3 steps
Completed
1 January 2017

Administrative implementation

Application

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

Entrée en application de la mesure.
Completed
23 December 2016

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2016-1827 de financement de la sécurité sociale pour 2017 (JO du 24 décembre 2016).
Completed
22 December 2016

Possible referral to Constitutional Council

Constitutional review

Décision de conformité / censure partielle

Décision du Conseil constitutionnel n° 2016-742 DC sur la LFSS pour 2017.