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For amounts resulting from voluntary tax-free payments upon entry :

As an annuity :

In the event of an annuity, income tax is calculated according to the rules applicable to pensions and retirements. The annuity is partially subject to social security contributions, the portion imposed depends on your age (from 30% if you are over 69 to 70% if you are under 50) at the time of conversion into an annuity.

In capital :
The share of capital corresponding to voluntary payments is taxed according to the progressive income tax scale (marginal tax rate).
The capital gain is taxed according to the single flat-rate deduction of 30% (social security contributions 17.2% + income tax 12.8%) or by opting for the progressive scale option.

For amounts resulting from voluntary non-tax-exempt payments :

As an annuity :

In the event of an annuity, income tax is calculated according to the rules applicable to life annuities for payment.

In capital :

In the event of a capital outflow, only the capital gain is subject to taxation according to the single flat-rate levy of 30% (social security contributions 17.2% + income tax 12.8%) or by opting for the option at progressive scale.

For payments from employee savings :

As an annuity :

In the event of an annuity, income tax is calculated according to the rules applicable to life annuities for payment.

In capital :

In the event of a capital outflow, only the capital gain is subject to social security contributions of 17.2% (rate in force in 2022).

What taxation is associated with my Collective PER?