Most pensions are subject to French social charges (prélèvements sociaux), although the rate that applies varies according to the recipient’s income level.

The charges are made up of three separate levies - CSG, CRDS and CASA. The main charge - the Contribution Sociale Généralisée (CSG) — is applied at different rates depending on the income threshold. The income thresholds have been increased by 1.8% for inflation for this year.