After a long period of uncertainty, the Social Security Financing Act for 2026, adopted on 16 December and enacted on 30 December 2025, confirms a targeted increase in the General Social Contribution (CSG). Dubbed the ‘financial contribution for autonomy’ (CFA), this measure aims to bolster funding for the Autonomy branch. Beyond its implementation from 1 January 2026, a key question arises for savers regarding the impact on income received in 2025 and declared in 2026.

A look at the income affected by the CSG increase

Since 1 January 2026, certain financial investments and income from assets have been subject to an increase in the CSG, rising from 9.2% to 10.6%, a rise of 1.4 percentage points. This change brings the overall rate of social security contributions from 17.2% to 18.6%, raising the overall tax rate (including the flat tax rate) from 30% to 31.4%. The income affected is:

• Dividends and capital gains on securities

• Gains realised via an ordinary securities account (CTO)

• Income from employee savings schemes

• Net gains from PEA savings plans (upon withdrawal)

• Income from furnished lettings (BIC)

• Crypto-assets

Professional income, property income, capital gains on property, regulated savings accounts (Livret A, LDDS, LEP), life insurance and capitalisation contracts are exempt from this increase.

What impact will this have on 2025 income?

In tax and social security matters, the general principle is that of non-retroactivity, with income being subject to the rules in force at the time it is received. However, there are some nuances. The CSG rate applicable to investment income received in 2025 remains that of 2025 (9.2%) and rises to 10.6% for transactions carried out from 1 January 2026 onwards. However, income from assets (within the meaning of Article L. 136-6 of the Social Security Code) received from 1 January 2025 onwards, such as:

• BIC, BNC, BA, where they have not been subject to social security contributions as professional income (including income from non-professional furnished lettings (LMNP)),

• Long-term capital gains,

• Capital gains subject to income tax,

• Life annuities purchased for consideration (e.g. annuities from a PERCO, PER, PEA or a life annuity sale).

With just a few weeks to go before the 2025 tax return, it is important to understand the specific tax implications surrounding income from assets and investments. To grasp the nuances associated with each type of income and investment, professional guidance is essential. Finankap’s wealth management advisers, specialists in wealth management, are here to support you in building and growing your wealth, as well as with your tax return – please contact us!

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