{"contenu":"﻿<p>Voir l'exposé <a href=\"#/expose?file_leaf_ref=prelevement_retraite_cotisation_assurance_maladie_ex.aspx\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Cotisation d'assurance maladie (Cot AM)</a></p><p>Voir l'exposé <a href=\"#/expose?file_leaf_ref=prelevement_retraite_csg_ex.aspx\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Contribution sociale généralisée (CSG)</a></p><p>Voir l'exposé <a href=\"#/expose?file_leaf_ref=prelevement_retraite_crds_ex.aspx\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Contribution pour le remboursement de la dette sociale (CRDS)</a></p><p>Voir l'exposé <a href=\"#/expose?file_leaf_ref=prelevement_retraite_casa_ex.aspx\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Contribution de solidarité pour l'autonomie (Casa)</a>&nbsp;&nbsp;</p><p>&nbsp;</p><figure class=\"table canvasRteResponsiveTable\"><table class=\"bandedRowTableStyleTheme customCells\"><tbody><tr><td style=\"width:11%;\" colspan=\"1\" rowspan=\"1\">Date</td><td style=\"width:10%;\" colspan=\"1\" rowspan=\"1\">Cot AM&nbsp;<br>(1)</td><td style=\"width:10%;\" colspan=\"1\" rowspan=\"1\">CSG<br>Taux&nbsp;normal<br>(2)</td><td style=\"width:12%;\" colspan=\"1\" rowspan=\"1\">CSG&nbsp;<br>Taux médian​<br>(3)</td><td style=\"width:10%;\" colspan=\"1\" rowspan=\"1\">CSG&nbsp;<br>Taux&nbsp;réduit<br>(1)</td><td style=\"width:9%;\" colspan=\"1\" rowspan=\"1\">CRDS&nbsp;<br>(3)</td><td style=\"width:9%;\" colspan=\"1\" rowspan=\"1\">Casa&nbsp;<br>(3)</td><td style=\"width:29%;\" colspan=\"1\" rowspan=\"1\">Référence</td></tr><tr><td>01/01/2026</td><td>3,20 %</td><td>8,30 %</td><td>6,60 %</td><td>3,80 %</td><td>0,50 %</td><td>0,30 %</td><td><a href=\"/Pdf/circulaire_cnav_2025_35_23122025.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire Cnav 2025/35 du 23/12/2025</a></td></tr><tr><td>01/01/2025</td><td>3,20 %</td><td>8,30 %</td><td>6,60 %</td><td>3,80 %</td><td>0,50 %</td><td>0,30 %</td><td><a href=\"/%3ab%3a/r/Pdf/circulaire_cnav_2024_35_17122024.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire Cnav 2024/35 du 17/12/2024</a></td></tr><tr><td><p class=\"noSpacingAbove\">01/01/2024</p></td><td><p class=\"noSpacingAbove\">3,20 %</p></td><td><p class=\"noSpacingAbove\">8,30 %</p></td><td><p class=\"noSpacingAbove\">6,60 %</p></td><td><p class=\"noSpacingAbove\">3,80 %</p></td><td><p class=\"noSpacingAbove\">0,50 %</p></td><td><p class=\"noSpacingAbove\">0,30 %</p></td><td><p class=\"noSpacingAbove\"><a href=\"/%3ab%3a/r/Pdf/circulaire_cnav_2023_27_12122023.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire Cnav 2023/27 du 12/12/2023</a></p></td></tr><tr><td style=\"height:41px;width:11%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​01/01/2023</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,20 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​8,30 %</p></td><td style=\"height:41px;width:12%;\" colspan=\"1\" rowspan=\"1\"><p class=\"noSpacingAbove\">​6,60 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,80 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,50 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,30 %</p></td><td style=\"height:41px;width:29%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​<a href=\"/Pdf/circulaire_cnav_2022_36_19122022.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire Cnav 2022/36 du 19/12/2022</a></p></td></tr><tr><td style=\"height:41px;width:11%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​01/01/2022</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,20 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​8,30 %</p></td><td style=\"height:41px;width:12%;\" colspan=\"1\" rowspan=\"1\"><p class=\"noSpacingAbove\">​6,60 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,80 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,50 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,30 %</p></td><td style=\"height:41px;width:29%;\" rowspan=\"1\"><p class=\"noSpacingAbove\"><a href=\"/Pdf/circulaire_cnav_2021_35_21122021.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">​Circulaire Cnav 2021/35 du 21/12/2021</a></p></td></tr><tr><td style=\"height:41px;width:11%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​01/01/2021</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​​3,20 %<br>&nbsp;</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​8,30 %</p></td><td style=\"height:41px;width:12%;\" colspan=\"1\" rowspan=\"1\"><p class=\"noSpacingAbove\">​​6,60 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,80 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,50 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,30 %</p></td><td style=\"height:41px;width:29%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​<a href=\"/Pdf/circulaire_cnav_2020_39_21122020.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire Cnav 2020/39 du 21/12/2020</a></p></td></tr><tr><td style=\"height:41px;width:11%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​01/01/2020</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,20 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​8,30 %</p></td><td style=\"height:41px;width:12%;\" colspan=\"1\" rowspan=\"1\"><p class=\"noSpacingAbove\">​6,60 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,80 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,50 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,30 %</p></td><td style=\"height:41px;width:29%;\" rowspan=\"1\"><p class=\"noSpacingAbove\"><a href=\"/Pdf/circulaire_cnav_2019_31_05122019.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire Cnav 2019/31 du 05/12/2019</a></p></td></tr><tr><td style=\"height:41px;width:11%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">01/01/2019</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,20&nbsp;%</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​8,30 %</p></td><td style=\"height:41px;width:12%;\" colspan=\"1\" rowspan=\"1\"><p class=\"noSpacingAbove\">6,60 %</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,80 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,50 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,30 %</p></td><td style=\"height:41px;width:29%;\" rowspan=\"1\"><p class=\"noSpacingAbove\"><a href=\"/Pdf/circulaire_cnav_2019_09_21012019.pdf\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire Cnav 2019/9 du 21/01/2019</a></p></td></tr><tr><td style=\"height:41px;width:11%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​01/01/2018</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,20&nbsp;%</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​8,30&nbsp;%</p></td><td style=\"height:41px;width:12%;\" colspan=\"1\" rowspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"height:41px;width:10%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​3,80 %</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,50&nbsp;%</p></td><td style=\"height:41px;width:9%;\" rowspan=\"1\"><p class=\"noSpacingAbove\">​0,30&nbsp;%</p></td><td style=\"height:41px;width:29%;\" rowspan=\"1\"><p class=\"noSpacingAbove\"><a href=\"https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000036677343\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Décret 2018/162 du 06/03/2018</a><br><a href=\"https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000036339090&amp;dateTexte=20180201\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">​Loi 2017/1836 du 30/12/2017 art.8</a></p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/04/2013</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">3,20&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">6,60&nbsp;%</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">3,80&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">0,50&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">0,30&nbsp;%</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"#/references-reglementaires?file_leaf_ref=circulaire_cnav_2013_31_02052013.aspx\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Circulaire&nbsp;Cnav&nbsp;2013/31 du&nbsp;02/05/2013</a></p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/01/2005</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">3,20&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">6,60&nbsp;%</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">3,80&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">0,50&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000005874298&amp;dateTexte=vig\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Décret 2004/1230 du 17/11/204 art. 1</a>&nbsp;<br><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000005824192&amp;dateTexte=vig#LEGIARTI000006759004\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Loi 2004/810 du 13/08/2004 art.72</a></p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/01/1998</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">2,80&nbsp;%&nbsp;</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">6,20&nbsp;%</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">3,80&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">0,50&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000005624801&amp;dateTexte=vig\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Loi 97/1164 du 19/12/1997 art.2 et art.5</a></p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/01/1997</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">2,80&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">3,40&nbsp;%</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">1,00&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">0,50&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000005622428&amp;dateTexte=20140317\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Loi 96/1160 du 27/12/1996 art.17</a>&nbsp;&nbsp;</p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/01/1996</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">2,60&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">2,40&nbsp;%</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">0,50&nbsp;%</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000005620083&amp;dateTexte=vig\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Décret 95/1356 du 30/12/1995</a><br><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000005620212&amp;dateTexte=vig\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Ordonnance 96/50 du 24/01/1996 art.19</a></p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/07/1993</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">1,40&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">2,40&nbsp;%</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000006082396&amp;dateTexte=20140317\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Loi 93/936 du 22/07/1993 art. 7</a></p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/02/1991</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">1,40&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">1,10&nbsp;%</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000006076956&amp;dateTexte=vig\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Loi 90/1168 du 29/12/1990 art.134</a>&nbsp;</p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/07/1988</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">1,40&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000006066809&amp;dateTexte=vig\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Décret 88/772 du 22/06/1988</a>&nbsp;</p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/07/1987</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">1,40&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000006066012&amp;dateTexte=19880630\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Décret 87/453 du 29/06/1987</a></p></td></tr><tr><td style=\"width:11%;\"><p class=\"noSpacingAbove\">01/07/1980</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">1,00&nbsp;%</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:12%;\" colspan=\"1\"><p class=\"noSpacingAbove\">​</p></td><td style=\"width:10%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:9%;\"><p class=\"noSpacingAbove\">&nbsp;</p></td><td style=\"width:29%;\"><p class=\"noSpacingAbove\"><a href=\"http://www.legifrance.gouv.fr/affichTexte.do%3bjsessionid=D73592986D6A38DA48CA6987FC057CA6.tpdjo11v_1?cidTexte=LEGITEXT000006068651&amp;dateTexte=vig\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">Loi 79/1129 du 28/12/1979&nbsp;</a></p></td></tr></tbody></table></figure><p>&nbsp;</p><p>(1) Déductible du revenu imposable</p><p>(2) Partiellement déductible du revenu imposable (à hauteur de 5,9&nbsp;% depuis 2018 et de&nbsp;4,2% de&nbsp;2005&nbsp;au&nbsp;31/12/2017 (<a href=\"https://www.legifrance.gouv.fr/affichCodeArticle.do%3bjsessionid=F45E183F533FFD8E927311E736A7172E.tpdila22v_1?idArticle=LEGIARTI000031011384&amp;cidTexte=LEGITEXT000006069577\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">article 154 quinquies du code général des impôts</a>)</p><p>(3) Partiellement déductible du revenu imposable à hauteur de&nbsp; 4,2% (<a href=\"https://www.legifrance.gouv.fr/affichCodeArticle.do%3bjsessionid=F45E183F533FFD8E927311E736A7172E.tpdila22v_1?idArticle=LEGIARTI000031011384&amp;cidTexte=LEGITEXT000006069577\" data-interception=\"off\" target=\"_blank\" rel=\"noopener noreferrer\">article 154 quinquies du code général des impôts</a>)</p><p>(4) Non déductible du revenu imposable</p><p>&nbsp;</p><p>&nbsp;</p>\r\n","dateCreation":"2012-07-17T07:07:00Z[UTC]","dateImport":"2026-10-29T05:00:19.532Z[UTC]","dateModification":"2026-01-05T17:15:00Z[UTC]","fileLeafRef":"prelevement_retraite_taux_prelevement_retraite_bar.aspx","id":17,"idBareme":"effdb564-59a0-4edf-8124-b5b8f5d66a6e","imageRef":"","titre":"Taux des prélèvements sur les retraites"}