New year, new calculations to be made for retirees? Well, that’s what it would seem, with the entry into force of new resource ceilings concerning in particular the CSG – Generalized Social Contribution. Each year, the thresholds applicable in the event of exemption or liability to this tax are reviewed on the basis of the evolution of consumer prices, excluding tobacco, observed for the penultimate year. In this case, for the year 2024 with, in that year, a change in consumer prices of 1.8% according to INSEE.
To calculate the CSG rate, it is necessary to take into account THE reference tax income of your penultimate yeari.e. that of 2024, entered on your 2025 tax notice, and the number of tax shares included in your household. This way, you will be able to know whether you are completely exempt from CSG or not. If not, here is how CSG rate are articulated: a rate reduced to 3.8%a median rate at 6.6% and a maximum rate at 8.3%. Finally, specific ceilings are planned for certain overseas departments.
A total CSG exemption ceiling of 20,016 euros for a married retired couple without dependent children
Here, a married retired couple without dependent children is taken as an example because, according to INSEE (2022 figures), the average household size is 2.15 people. In this configuration, the retired couple can be exempt from CSG if his reference tax income does not exceed 20,016 euros. This figure is explained by the basic threshold – 13,048 euros for a single person without dependent children – to which we add 1,742 euros per quarter of additional tax share or 3,484 euros per half of additional tax share.
From 20,016 euros to 26,167 euros, the couple is subject to the reduced CSG rate, i.e. 3.8%. Here again, the ceiling is explained by the addition of a share – 2,278 euros for an additional quarter share or 4,555 euros for an additional half share, therefore 9,110 euros for a share – to the basic threshold of 17,057 euros for this CSG rate.
Finally, if the reference tax income remains below 40,604 euros, the couple will be subject to the median CSG rate, i.e. 6.6%. Beyond that, no exemption: the couple will be taxed at 8.3% under the CSG. For a person living alone and without dependent children, this ceiling is 26,472 euros because we subtract 3,533 euros per additional quarter share or 7,066 euros per additional half share, or 14,132 euros for one share. 40,604 euros – 14,132 euros = 26,472 euros. If you want to have access to all possible situations, go to the government website.
