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Social Debt Repayment Contribution / CRDS

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Definition

The social debt repayment contribution (CRDS) is a tax created in 1996 to eliminate Social Security debt. Natural persons residing in France for income tax have to pay the CRDS.

The CRDS applies to a broader revenue base than the CSG. The CRDS is a deduction-at-source tax on activity income, replacement income (unemployment compensation), property income and investment income. A single rate is applied to gross income, regardless of the type of income.

Note

Initially intended as a temporary contribution until 31 January 2014, it will continue to be collected until full repayment of the social security debt (provision established by the Law of 13 August 2004 on health insurance).