Solidarity levy of 7.5 %: who pays it among EU-affiliated non-residents

A non-resident for tax purposes is liable for social security contributions on their French-source property income and capital gains. If they are affiliated with a mandatory social security scheme in an EEA country other than France, or in Switzerland, they are exempt from CSG and CRDS since January 1, 2019. They remain subject to the 7.5% solidarity levy. To claim this, they must check boxes 8SH and/or 8SI on form 2042 C.

This page deals with affiliated non-residents. It does not cover the legislation establishing these levies, the calculation of capital gains tax, or investment income. The official pages consulted sometimes predate 2026: their dates are indicated.

The basic rule

According to impots.gouv.fr, "social contributions apply to real estate income and capital gains from real estate of French origin.".

For those affiliated with a social security scheme other than the French scheme in the EEA (EU, Iceland, Norway, Liechtenstein) or Switzerland, the tax authorities state: "These earnings remain subject to a solidarity levy at a rate of 7.5%." British residents retain this exemption from CSG and CRDS social security contributions after Brexit.

Service-public.gouv.fr (page verified on June 30, 2026) confirms: "If you are affiliated to a mandatory social security scheme in an EEA country (other than France) or Switzerland, the levy is 7.5 %." You must attest to your situation on your honor.

Rates, product by product

The official pages consulted list three products subject to taxation for a non-resident:

The rate of 17.2% is broken down as follows: CSG 9.2%, CRDS 0.5%, and solidarity levy 7.5%. The rate of 18.6% is based on a CSG of 10.6%. For the member, the CSG and CRDS are eliminated, leaving only the solidarity levy of 7.5%.

For real estate capital gains, impots.gouv.fr (page modified on 27/01/2026) adds a levy of 19 % for income tax, and indicates that EEA or Swiss affiliates are exempt from CSG and CRDS for capital gains realized since January 1, 2019, with a solidarity levy of 7.5 %.

According to service-public.gouv.fr, the main savings and investment income (fixed-income investment products, dividends, capitalization and assurance-vie contracts), employee savings plans, housing savings plans (CEL and PEL), PEA accounts, and interest from Livret A and company savings accounts are not included among the income subject to tax for non-residents. This page does not cover them.

This table only includes the three products where the pages impots.gouv.fr and service-public.gouv.fr agree.

Who is affected, and who is not?

• Affiliated with an EEA scheme outside of France or Switzerland : exemption from CSG and CRDS, solidarity levy of 7.5 %.
• Non-resident not affiliated with such a scheme : the rates in the table, of 17.2 % or 18.6 % depending on the product.
• State employee, local authority employee or hospital civil servant posted abroad : he remains liable for all social security contributions on investment income, if he meets the conditions for French tax resident status.
• Salaries, pensions and annuities These contributions fall under the Social Security Code. Claims should be addressed to the employer or the fund that deducted them.

The formalities

• Check the boxes 8SH and/or 8SI (section «8 – Miscellaneous») of 2042 C.
• Membership must be effective by December 31st of the year of receipt or realization. For a capital gain subject to deferred taxation, it is assessed on the date of realization.
• The income subject to this formality includes rental income under the micro-property regime and non-professional furnished rentals (taxable income amount after allowance). The complete list of eligible income should be verified with the tax authorities; the websites consulted do not present it in the same way.
• For a married or civil union couple where only one spouse meets the conditions, box 8RF specifies the amount exempt in unfurnished rental.

The solidarity levy is collected from the tax balance.

Solidarity levy of 7.5 %: numerical example (fictitious profile)

Situation. Anna is a tax resident of Germany and affiliated with the German mandatory social security system. She rents an unfurnished apartment in France and is selling another property located in France.

Hypotheses. The tax base for social security contributions on rental income is €12,600. The net taxable capital gain is €50,000, used as the common base for both income tax and social security contributions for simplification purposes. Allowances for holding periods are not considered.

Issue. What is the difference between the rate of 17.2 % and the solidarity levy of 7.5 %?

Strategy. Anna ticks boxes 8SH and/or 8SI of her 2042 C and keeps proof of her affiliation on December 31.

Result.

For capital gains, the 19 % levy is added in both cases: €9,500 on €50,000. This profile is fictitious and illustrates the mechanism. It does not predict your situation, nor the outcome of a membership audit.

Solidarity levy of 7.5 %: what changes depending on your case

• Your affiliation : mandatory scheme of an EEA country (excluding France) or Switzerland, and its effective date of December 31.
• The nature of the income : unfurnished rental, furnished rental, capital gain, or investment income.
• Your status : public official posted abroad, British resident, resident of a non-EEA state.
• Your country of residence : the tax due in that country is not dealt with here.
• The vintage of the texts The administration's page on social security contributions for non-residents is dated 19/07/2023, prior to the social security financing law for 2026. Check the current rates before deciding.

The rule depends on your situation. No results are guaranteed.