After a long period of uncertainty, the 2026 Social Security Financing Act was adopted on 16 December. Promulgated on 30 December 2025, it confirms, among other things, a targeted increase in the General Social Contribution (CSG). This increase, known as the ‘financial contribution for autonomy’ (CFA), aims to strengthen the financing of the Autonomy branch. Which investments are affected? What you need to know.

Which investments are affected?

Since 1 January 2026, all savers receiving income from several financial investments or from a furnished rental property will be subject to an increase in the CSG from 9.2% to 10.6%. This 1.4-point increase does not affect income from employment, property income, capital gains on real estate, regulated savings products (Livret A, LDDS, LEP) or life insurance and capitalisation contracts. However, it does affect, among other things:

• Dividends and capital gains on securities,

• Income from furnished rentals,

• Gains realised through an ordinary securities account (CTO),

• Employee savings products,

• Net gains from PEA savings plans (only when the plan is terminated),

• Cryptocurrencies and other financial assets.

The increase in the CSG raises the overall rate of social security contributions from 17.2% to 18.6%. As a result, the single flat-rate levy (PFU) of 12.8%, combined with social security contributions, sees its overall rate increase from 30% to 31.4%.

Social security contribution scale in 2026:

Why the increase?

The stated objective is twofold: to finance the dependency and independence of elderly people, but above all to reduce the deficit in this part of the budget following the ‘suspension’ of the pension reform. The measure was adopted after heated debates in Parliament. Presented by the Socialist Party and despite opposition from certain groups, the text was approved in its final reading. While the initial version covered all financial investments, the final version includes a few exceptions.

At a time when successive governments are seeking revenue, it is essential to take into account the taxation of these financial investments. Finankap's wealth management advisers are here to implement strategies that take all these aspects and your needs into account to help you build and grow your wealth. Contact us!

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