Module 19 min918 wordsFree — no account
Eight years, with a 150 000 € threshold on top
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public — Life insurance, taxation of income: for premiums paid since 27 September 2017, a non-final withholding of 12.8 % before eight years and of 7.5 % beyond eight years on income attached to premiums not exceeding 150 000 €, the 12.8 % rate applying above that threshold; annual allowance of 4 600 € for a single person and 9 200 € for a couple; social levies at 17.2 % on gains; exemption on redundancy, early retirement, second or third category disability or judicial liquidation, provided the withdrawal takes place before 31 December of the following year; page verified 15 April 2026 — verified on September 8, 2026
- Légifrance — French tax code, article 125-0 A: income attached to premiums paid from 27 September 2017 bears a withholding at the rate of 12.8 %, reduced to 7.5 % for contracts of at least eight years' duration; annual allowance of 4 600 € for single, widowed or divorced taxpayers and 9 200 € for jointly assessed couples, applying across all contracts; exemption of income on redundancy, early retirement, second or third category disability of the policyholder or their spouse; version in force since 1 January 2022 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Reduced rate after eight years, under the premium threshold — 7.5 %
service-public.gouv.fr · 2026 rules - Flat rate before eight years, or above the threshold — 12.8 %
service-public.gouv.fr · 2026 rules - Premium threshold opening the reduced rate — 150 000 €
service-public.gouv.fr · 2026 rules - Social levies specific to life insurance — 17.2 %
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Life insurance tax calculator
Cost a withdrawal by the age of the policy, the total premiums and the amount taken out.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.