Life insurance withdrawal tax calculator
Only the gains included in the withdrawal are taxed: 12.8% before 8 years; from 8 years, an allowance of €4,600 (single) or €9,200 (couple) then 7.5% up to €150,000 of premiums and 12.8% above — plus 17.2% social levies on all gains.
2026 rules — verified on September 3, 2026Free, no account
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Sources and assumptions
- service-public.gouv.fr — F22414 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Les intérêts sont inscrits sur votre déclaration de revenus pour être imposés selon l'un des moyens suivants : Taux forfaitaire de 12,8 % — 12,8 % pour les intérêts correspondant aux primes excédant 150 000 € »
- service-public.gouv.fr — F22414 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Les intérêts sont imposés aux taux forfaitaires suivants : 7,5 % pour les intérêts correspondant aux primes n'excédant pas 150 000 € »
- service-public.gouv.fr — F22414 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « 7,5 % pour les intérêts correspondant aux primes n'excédant pas 150 000 € — Le montant de 150 000 € est calculé pour l'ensemble de vos contrats d'assurance vie, si vous en détenez plusieurs. »
- service-public.gouv.fr — F22414 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Vous devez déclarer ces gains sur votre déclaration de revenus après déduction de l'abattement suivant : 4 600 € pour un célibataire »
- service-public.gouv.fr — F22414 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Vous devez déclarer ces gains sur votre déclaration de revenus après déduction de l'abattement suivant : 4 600 € pour un célibataire ; 9 200 € pour un couple. »
- service-public.gouv.fr — F22414 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Les gains tirés d'un contrat d'assurance-vie sont toujours soumis aux prélèvements sociaux (CSG, CRDS) au taux de 17,2 %. »
- impots.gouv.fr — tax year 2026, verified on September 3, 2026
Excerpt from the source : « 12,8 % si la durée du contrat est inférieure à 8 ans — 7,5 % si la durée du contrat est supérieure ou égale à 8 ans »
Calculation assumptions
- All premiums are assumed to have been paid since 27 September 2017. Gains attached to earlier premiums fall under another regime (35%, 15% or 7.5% flat withholding depending on duration) that is not calculated here.
- The €150,000 threshold is assessed across all your life insurance and capitalisation contracts, net of premiums already repaid. The calculation only uses the premiums entered for this contract.
- The tax calculated is the final flat-rate taxation. The option for the progressive income tax scale (global, for all your investment income) and the exemption from the non-final flat withholding based on your reference taxable income are not modelled.
- The calculation assumes no partial withdrawal preceded this one. With successive withdrawals, premiums already repaid as capital are excluded from the total premiums to use.
- Social levies are calculated at 17.2% on all withdrawn gains, as if none had been levied before. On a euro fund, they are in practice withheld each year by the insurer and adjusted on withdrawal.
- Income tax exemption cases (dismissal, early retirement, category 2 or 3 disability, of the policyholder or their spouse) are not modelled.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.