Tax advantage of receiving payment for my unused vacation days
1️⃣ At the entrance:
Your monetized days off are exempt from income tax and certain social security contributions (up to a limit of 10 days per year), if they are placed in your Collective PER and/or Mandatory PER.
2️⃣ Upon exit (early or at term):
Release in the form of an annuity:
You will be subject to income tax after a variable allowance depending on age and to social security contributions (current rate 18.6% in 2026).
Release in the form of capital or in the event of early release
You have nothing to declare
Capital gains realized will not be subject to income tax but only to social security contributions (current rate 18.6% in 2026).