What tax advantages are there if I invest my profit-sharing bonus?

If it is placed in the employee savings or retirement plan opened by your company:

1️⃣ At the entrance:

• The participation bonus is exempt from income tax .

• The bonus is exempt from certain social security contributions (excluding CSG/CRDS, current rate 9.7% in 2026).

2️⃣ Upon exit (early or at term):

• 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).

• In the form of a lump sum or in the event of early release

  • You have nothing to declare

  • Capital gains realized will not be subject to income tax, excluding social security contributions (current rate 18.6% in 2026).