In summary…
A self-employed taxi driver, who owns their license, contributes to the Social Security for the Self-Employed (SSI) like any other self-employed tradesperson. With €38,000 of profit per year for 35 years, he receives approximately €16,400 gross per year At age 67 (approximately €1,370 per month): €11,440 basic pension and €4,940 supplementary pension, i.e. 43% of his income. To recover 70 % of his income, approximately €10,200 per year, representing a capital of approximately €178,000. In the event of a resale of the license €150,000 At age 67 (net price after tax, calculation assumption), it would cover approximately 84% of this difference. The tax treatment of capital gains from the sale of a license is not established by the official sources we have been able to consult: it must be validated before signing.
1. Self-employed tradesperson, tenant or employee: who falls under the social security system for the self-employed?
The taxi driver profession is practiced under three statuses, which do not grant the same retirement rights. Only the first is the one in this typical case.
| Status | What the official source says | Pension plan |
|---|---|---|
| Artisan (owner of its license) | He is independent, owns his license (purchased or obtained free of charge), and is responsible for his vehicle. Taxi service is one of the examples of craft activities listed by Service-Public Entreprendre. | Self-employed workers' social security contributions (section 2 rates) |
| License Lessee | A lease-management contract of at least one year. Since January 1, 2017, he has been self-employed and "affiliated with the social security system for the self-employed" (retirement insurance). | Social security for the self-employed |
| Employee | He does not hold a license and receives a fixed salary supplemented by a percentage of the revenue | General scheme («affiliated with the social insurance of the general scheme», Retirement insurance) |
A methodological point: none of the official pages we consulted contained the phrase "taxi drivers are affiliated with the self-employed social security system." We deduced this from two pages: taxis are considered a craft activity (Public Service for Entrepreneurship) and craftspeople contribute at the rates outlined in the following section; taxi license holders, however, have been expressly affiliated with the self-employed social security system since 2017. Your local office confirms your affiliation in your online account.
For tax purposes, the tax authorities classify self-employed taxi drivers under the category of industrial and commercial profits (BOFiP, BOI-BIC-CHAMP-60-50). This point is important for what follows: industrial and commercial profits are declared either under the actual expenses regime or as a micro-enterprise, and retirement benefits are calculated based on the income you declare, regardless of the tax regime.
2. A craftsman's pension contributions in 2026
| Floor | 2026 Membership Fee | This generates the rights |
|---|---|---|
| Basic pension | 17.87 % of the base up to the annual Social Security ceiling (€48,060), then 0.72 % beyond that | A maximum of four quarters per year. Pension = 50 % × average annual income × validated quarters ÷ reference period |
| Supplementary pension | 8.1 % of the first tranche (up to €44,286), then 9.1 % up to €192,240 | Points: membership fee ÷ €21.726. Each point pays out €1.347 per year |
The base is the profit minus one flat-rate allowance of 26 %, without prior deduction of social security contributions (reform applicable since April 2026 to the final contributions of 2025, then to those of 2026). For €38,000 of profit, the tax base is €28,120: only the rates of the first bracket apply. This results in €5,025 in basic pension contributions and €2,278 in supplementary pension contributions, i.e. €7,303 per year (excluding disability-death contributions, the rate of which we have not confirmed on an official page). In 2026, a basic pension contribution of €1,289 covers the four quarters of the year; €5,025 covers them more than adequately.
A benchmark: one supplementary pension point is acquired for €21.726 in contributions and pays out €1.347 per year, i.e. 6.2 % per year of the amount contributed. The euro contributed returns as a pension after about 16 years; the point gives a lifetime annuity, but no capital to be passed on.
3. At what age, with how many quarters of contributions, and what pension
- Automatic full rate : has 67 years old, regardless of the number of quarters.
- Reference duration 172 quarters for people born from 1966 onwards. Each missing quarter deducts 1.25% basic pension, up to a limit of 20 quarters.
- Calculation of basic pension : average annual income of the 25 best years × 50 % × (validated quarters ÷ reference period).
- A maximum of four terms can be validated annually.
| Floor | Calculation | Gross annual pension |
|---|---|---|
| Basic pension | 50 % × 28 €120 × 140 quarters ÷ 172 | €11,444 |
| Supplementary pension | 104.8 points per year × 35 years = 3,669 points × €1.347 | €4,943 |
| Total | €1,366 per month | €16,387 |
Typical case
Situation. A self-employed taxi driver, now 47, was established in Lyon at the age of 32. He is single, has no children, and runs his own business. He owns his taxi license. His annual profit is a stable €38,000. He will retire at 67 after 35 years of contributions and 140 quarters of pension contributions, with no further career prospects. He will sell his license upon retirement for €150,000 This is a calculation assumption, which the actual value of a license may disprove. The 2026 values are fixed and the amounts are in constant euros.
Issue. His pension is €16,387 gross per year, i.e. 43.1% From his earnings: €11,444 in basic pension and €4,943 in supplementary pension. The basic pension is reduced proportionally: with 35 years of service instead of 43, i.e., 172 quarters, it would be €14,060, or €2,616 more per year. To live on 70% of his income (€26,600), he is short €10,213 per year for 25 years, from age 67 to 92.
Strategy. At a return of 3 % during retirement (calculation assumption), this cash flow requires a capital of €177,844 at age 67. The license price, invested at the same return, pays €8,614 per year for 25 years, i.e. 84% of the gap. There remains €1,599 per year to be financed, representing a capital of €27,844, which requires approximately €935 in savings per year for 20 years at 4 % (hypothetical), compared to €5,972 per year without the license. He pays his maximum into a retirement savings plan (PER) and puts the rest into life insurance.
Result. The license price alone covers the difference, starting from approximately €178,000 (the capital calculated above). This figure remains an order of magnitude: it assumes a price net of all taxes, a license that can be resold at age 67 (condition in section 4), and a buyer at the expected price. The payment into the PER (Retirement Savings Plan) is detailed in section 5 (BOI-IR-BASE-20-50-20).
This calculation freezes the 2026 values for the entire career, uses the contributory income in constant euros, applies the 26% % allowance for the entire career, and does not take inflation into account. The conclusion is clear: Social security for the self-employed does not replace your standard of living, and the license is capital, not a pension.
4. The sale of the license: what official sources say, and what they don't say
What Service-Public Entreprendre indicates on the license (parking permit):
- License purchased The price is set by the seller, ranging from €30,000 to €300,000 depending on the page. It can only be resold after 5 years of continuous use.
- License obtained free of charge before October 1, 2014 : it can only be resold after 15 years of continuous operation.
- License obtained free of charge after October 1, 2014 A driver cannot buy it from a taxi driver. It is valid for 5 years and renewable.
This changes the calculation: if your license is free and recent, there is no sale price to place, and the retirement gap is not closed by the sale.
Something we were unable to establish. The tax treatment of capital gains realized from the sale of a taxi license is not confirmed by any readable official document we could find: neither the Official Bulletin of Public Finances (BOFiP), nor impots.gouv.fr, nor Service-Public treat taxi licenses as such. Therefore, we do not calculate any tax in this article, and the capital in section 3 is assumed to be net of all taxes.
This is only what the texts read allow us to say. The exemption under Article 151 septies A of the General Tax Code, linked to retirement, aims at the transfer of the sole proprietorship or all of a company's rights (BOI-BIC-PVMV-40-20-20-10). The page consulted does not specify whether the transfer of a single asset, such as a license, while retaining the vehicle, falls under this category. The 24-month period between the transfer and the start of the retirement period is measured by the...’entry into enjoyment of the pension, No, not as of the date of the request (ministerial response published on May 19, 2009). Before setting the sale date, have your accountant confirm the applicable tax regime for your situation: sale of the license alone or of the entire business.
5. What the PER allows you to deduct
The deduction limit for a self-employed worker is the higher of 10 % of the previous year's profit (capped at up to 8 times the Social Security ceiling) and 10 % of the Social Security ceiling of the previous year (€47,100 in 2025). For a payment in 2026: minimum €4,710, maximum €37,680 (BOI-IR-BASE-20-50-20). At €38,000 of profit, 10 %s yield €3,800: the minimum of €4,710 applies. Details are on our page PER deduction limit.
Calculation assumption: taxable income equals profit less the pension contributions mentioned above, i.e., €30,697, for one share of the family quotient, with no other income, before any potential tax reduction. This income exceeds the threshold for the 30 % bracket of the 2026 tax scale by only €1,118 (€29,579, Law No. 2026-103, Article 4). Therefore, of the €4,710 payment, €1,118 is deducted for the 30 % bracket and €3,592 for the 11 % bracket. The tax savings are €731, i.e. 16 % of the payment; the actual effort is €3,979. At this tax bracket, the PER mainly deducts 11 %: its tax advantage is reduced, its main purpose remains to build up capital. The individual PER is not enough on its own to bridge the gap.
6. Disability, sick leave and placement of the remainder
In the event of disability, the pension is calculated based on the average annual income of the 10 best years: 30 % in category 1, 50 % in category 2. For a typical case: €8,436 or €14,060 per year. For sick leave, the daily allowance is 1/730th of the average annual income, capped at €48,060, i.e., a maximum of €65.84 per day, with a 3-day waiting period and a maximum of 360 allowances over 3 years. For a driver whose vehicle is their work tool, these amounts are a reason to compare supplementary insurance plans.
For the remaining difference, three common solutions exist: life insurance (available at any time, useful for inheritance), SCPI units and the status of non-professional furnished rental provider. Others tax optimization solutions They are chosen according to the tax bracket.
Frequently asked questions
Does a self-employed taxi driver contribute to the social security system for the self-employed?
Taxi services are listed among the craft activities on the Service-Public Entreprendre website, and self-employed individuals contribute to the social security system for the self-employed (17.87 basic pension and 8.1 supplementary pension in 2026). License holders have been expressly affiliated with this system since January 1, 2017, according to the French National Retirement Insurance Fund (Assurance retraite). Salaried drivers are covered by the general social security system.
What pension does a self-employed taxi driver receive with a profit of €38,000?
Approximately €16,387 gross per year at age 67 after 35 years of contributions, representing 43.1% of the benefit: €11,444 basic pension and €4,943 supplementary pension. This is a typical case based on fixed 2026 values, not a forecast.
Can a taxi license be resold at any time?
No. A purchased license can only be resold after 5 years of continuous use. A license obtained free of charge before October 1, 2014, can only be resold after 15 years of use. A free license obtained after that date cannot be purchased from a taxi (Public Service Entreprendre).
Is the capital gain from the sale of a taxi license exempt from tax upon retirement?
We cannot confirm this: no readily available official source addresses the transfer of a taxi license alone. Article 151 septies A of the French General Tax Code concerns the transfer of a sole proprietorship, with a pension starting within 24 months before or after the sale. Have your situation reviewed by your accountant before signing.
Is the PER sufficient to bridge the gap?
No. With €38,000 in profit, the 2026 deduction limit is €4,710 per year (minimum), resulting in €731 in tax savings under the typical scenario. The difference requires capital of approximately €178,000: the price of a license, when it is sellable, contributes to this; the PER (Retirement Savings Plan) alone is insufficient.
Our position
We start with your pension statement and contribution notices, not an average. We don't draft any documents or provide legal or accounting advice: your accountant validates the profit, the tax treatment of the license sale, and the departure date; your notary or lawyer oversees the transfer. For our part, we calculate the gap between your pension and your current income, then we construct the retirement savings plan (PER), life insurance, and real estate investment combination that covers it, with or without the license price. We receive commissions on contracts taken out through our firm.
Book an exchange with Balmont Conseil
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 28/10/2026.
Official sources consulted
- Public Service for Entrepreneurship, "Becoming a taxi driver" (statuses: self-employed, lessee and employee, conditions for reselling the license, price range): entreprendre.service-public.gouv.fr
- Service-Public Entreprendre, "Business creation: determining the nature of a business activity" (taxi among the examples of craft activities): entreprendre.service-public.gouv.fr
- Service-Public Entreprendre, "Pension scheme for the self-employed" (2026 rate, calculation of basic pension, reference period, full pension age): entreprendre.service-public.gouv.fr
- Service-Public Entreprendre, «Social protection for artisans and traders» (disability, daily allowances 2026): entreprendre.service-public.gouv.fr
- Public Service for Entrepreneurship, "Reform of the social security contribution base for the self-employed" (reduction of 26 %): entreprendre.service-public.gouv.fr
- Retirement insurance, Cnav circular 2017-01, fact sheets 2.2.54 (taxi drivers renting their vehicles and affiliated with the social security system for the self-employed) and 2.2.56 (taxi drivers employed under the general scheme): legislation.lassuranceretraite.fr
- Retirement Insurance, Cnav circular 2025-31 of December 22, 2025 (service value €1.347 and acquisition value €21.726 per point): legislation.lassuranceretraite.fr
- Retirement insurance, Cnav circular 2025-33 of December 23, 2025 (contribution of €1,289 validating four quarters in 2026): legislation.lassuranceretraite.fr
- Retirement insurance, Cnav circular 2025-14 of April 4, 2025 (rate of 17.87 % and 8.1 % / 9.1 %, allowance of 26 %): legislation.lassuranceretraite.fr
- BOFiP, BOI-BIC-CHAMP-60-50 (taxi drivers taxable in the category of industrial and commercial profits), version of 02/09/2019: bofip.impots.gouv.fr
- BOFiP, BOI-BIC-PVMV-40-20-20-10 (article 151 septies A: transfer of the sole proprietorship or the rights of the company): bofip.impots.gouv.fr
- National Assembly, written question no. 12651 (13th legislature) and answer of May 19, 2009 (24-month period, entry into enjoyment of the pension): assemblee-nationale.fr
- BOFiP, BOI-IR-BASE-20-50-20, limits on the deduction of retirement savings contributions: bofip.impots.gouv.fr
- Law No. 2026-103 on finance for 2026, article 4 (income tax scale); annual ceiling of Social Security 2026: €48,060; 2025: €47,100.
