{"contenu":"<p><a href=\"#/bareme?file_leaf_ref=prelevement_retraite_seuil_revenu_assujettissement_csg_bar.aspx\">Retour à la page d'accueil du barème</a></p><h2>Résidence en métropole&nbsp;</h2><p><strong>Revenu fiscal de référence 2024 - Avis d'imposition 2025</strong></p><figure class=\"table canvasRteResponsiveTable\"><table class=\"bandedRowTableStyleTheme customCells\"><tbody><tr><td style=\"height:75px;width:25%;\" colspan=\"1\" rowspan=\"1\">Nombre de parts&nbsp;<br>pour le calcul de l'impôt</td><td style=\"height:75px;width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux réduit (3,8&nbsp;%)<br>si le revenu fiscal de référence dépasse</td><td style=\"height:75px;width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux médian (6,6&nbsp;%)&nbsp;<br>si le revenu fiscal​ de référence dépasse</td><td style=\"height:75px;width:35%;\" colspan=\"1\" rowspan=\"1\">CSG à taux normal (8,3&nbsp;%)<br>si le revenu fiscal de référence est au moins égal à</td></tr><tr><td style=\"width:25%;\">1</td><td style=\"width:25%;\">13 048 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">17 057 €&nbsp;</td><td style=\"width:35%;\">26 472 €&nbsp;</td></tr><tr><td style=\"width:25%;\">1,25</td><td style=\"width:25%;\">14 790 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">19 335 €&nbsp;</td><td style=\"width:35%;\">30 005 €&nbsp;</td></tr><tr><td style=\"width:25%;\">1,5</td><td style=\"width:25%;\">16 532 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">21 612 €</td><td style=\"width:35%;\">33 538 €&nbsp;</td></tr><tr><td style=\"width:25%;\">1,75</td><td style=\"width:25%;\">18 274 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">23 890 €&nbsp;</td><td style=\"width:35%;\">37 071 €&nbsp;</td></tr><tr><td style=\"width:25%;\">2</td><td style=\"width:25%;\">20 016 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">26 167 €&nbsp;</td><td style=\"width:35%;\">40 604 €&nbsp;</td></tr><tr><td style=\"width:25%;\">2,25</td><td style=\"width:25%;\">21 758 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">28 445 €&nbsp;</td><td style=\"width:35%;\">44 137 €&nbsp;</td></tr><tr><td style=\"width:25%;\">2,5</td><td style=\"width:25%;\">23 500 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">30 722 €</td><td style=\"width:35%;\">47 670 €&nbsp;</td></tr><tr><td style=\"width:25%;\">2,75</td><td style=\"width:25%;\">25 242 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">33 000 €</td><td style=\"width:35%;\">51 203 €&nbsp;</td></tr><tr><td style=\"width:25%;\">3</td><td style=\"width:25%;\">26 984 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">35 277 €&nbsp;</td><td style=\"width:35%;\">54 736 €&nbsp;</td></tr><tr><td style=\"width:25%;\">par demi-part supplémentaire</td><td style=\"width:25%;\">3 484 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">4 555 €&nbsp;</td><td style=\"width:35%;\">7 066 €&nbsp;</td></tr><tr><td style=\"width:25%;\">par quart de part supplémentaire</td><td style=\"width:25%;\">1 742 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">​2 278 €&nbsp;</td><td style=\"width:35%;\">3 533 €&nbsp;</td></tr></tbody></table></figure><p><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></p><p aria-hidden=\"true\">&nbsp;</p><h2>Résidence en Martinique, Guadeloupe, Réunion, Saint-Barthélemy et Saint-Martin&nbsp;</h2><p><strong>Revenu fiscal de référence 2024 - Avis d'imposition 2025</strong></p><figure class=\"table canvasRteResponsiveTable\"><table class=\"bandedRowTableStyleTheme customCells\"><tbody><tr><td style=\"width:25%;\" colspan=\"1\" rowspan=\"1\">Nombre de parts&nbsp;<br>pour le calcul de l'impôt</td><td style=\"width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux réduit (3,8&nbsp;%)<br>si le revenu fiscal de référence dépasse</td><td style=\"width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux médian (6,6&nbsp;%)&nbsp;<br>si le revenu fiscal​ de référence dépasse</td><td style=\"width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux&nbsp;normal (8,3&nbsp;%)<br>si le revenu fiscal de référence est au moins égal à</td></tr><tr><td style=\"width:25%;\">1</td><td style=\"width:25%;\">15 437 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">18 661 €</td><td style=\"width:25%;\">26 472 €</td></tr><tr><td style=\"width:25%;\">1,25</td><td style=\"width:25%;\">17 353 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">21 165 €</td><td style=\"width:25%;\">30 005 €</td></tr><tr><td style=\"width:25%;\">1,5</td><td style=\"width:25%;\">19 269 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">23 668 €</td><td style=\"width:25%;\">33 538 €</td></tr><tr><td style=\"width:25%;\">1,75</td><td style=\"width:25%;\">21 011 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">25 946 €</td><td style=\"width:25%;\">37 071 €</td></tr><tr><td style=\"width:25%;\">2</td><td style=\"width:25%;\">22 753 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">28 223 €</td><td style=\"width:25%;\">40 604 €</td></tr><tr><td style=\"width:25%;\">2,25</td><td style=\"width:25%;\">24 495 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">30 501 €</td><td style=\"width:25%;\">44 137 €</td></tr><tr><td style=\"width:25%;\">2,5</td><td style=\"width:25%;\">26 237 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">32 778 €</td><td style=\"width:25%;\">47 670 €</td></tr><tr><td style=\"width:25%;\">2,75</td><td style=\"width:25%;\">27 979 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">35 056 €</td><td style=\"width:25%;\">51 203 €</td></tr><tr><td style=\"width:25%;\">3</td><td style=\"width:25%;\">29 721 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">37 333 €</td><td style=\"width:25%;\">54 736 €</td></tr><tr><td style=\"width:25%;\">par demi-part supplémentaire</td><td style=\"width:25%;\">3 484 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">4 555 €</td><td style=\"width:25%;\">7 066 €&nbsp;</td></tr><tr><td style=\"width:25%;\">par quart de part supplémentaire</td><td style=\"width:25%;\">1 742 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">2 278 €</td><td style=\"width:25%;\">3 533 €&nbsp;</td></tr></tbody></table></figure><p><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></p><p aria-hidden=\"true\">&nbsp;</p><h2>Résidence en Guyane&nbsp;</h2><p><strong>Revenu fiscal de référence 2024 - Avis d'imposition 2025</strong></p><figure class=\"table canvasRteResponsiveTable\"><table class=\"bandedRowTableStyleTheme customCells\"><tbody><tr><td style=\"height:57px;width:25%;\" colspan=\"1\" rowspan=\"1\">Nombre de parts&nbsp;<br>pour le calcul de l'impôt</td><td style=\"height:57px;width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux réduit (3,8&nbsp;%)<br>si le revenu fiscal de référence dépasse</td><td style=\"height:57px;width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux médian (6,6&nbsp;%)&nbsp;<br>si le revenu fiscal​ de référence dépasse</td><td style=\"height:57px;width:25%;\" colspan=\"1\" rowspan=\"1\">CSG à taux&nbsp;normal (8,3&nbsp;%)<br>si le revenu fiscal de référence est au moins égal à</td></tr><tr><td style=\"width:25%;\">1</td><td style=\"width:25%;\">16 141 €</td><td style=\"width:25%;\" colspan=\"1\">19 546 €</td><td style=\"width:25%;\">26 472 €</td></tr><tr><td style=\"width:25%;\">1,25</td><td style=\"width:25%;\">18 144 €</td><td style=\"width:25%;\" colspan=\"1\">22 165 €</td><td style=\"width:25%;\">30 005 €</td></tr><tr><td style=\"width:25%;\">1,5</td><td style=\"width:25%;\">20 147 €</td><td style=\"width:25%;\" colspan=\"1\">24 783 €</td><td style=\"width:25%;\">33 538 €</td></tr><tr><td style=\"width:25%;\">1,75</td><td style=\"width:25%;\">21 889 €</td><td style=\"width:25%;\" colspan=\"1\">27 061 €</td><td style=\"width:25%;\">37 071 €</td></tr><tr><td style=\"width:25%;\">2</td><td style=\"width:25%;\">23 631 €</td><td style=\"width:25%;\" colspan=\"1\">29 338 €</td><td style=\"width:25%;\">40 604 €</td></tr><tr><td style=\"width:25%;\">2,25</td><td style=\"width:25%;\">25 373 €</td><td style=\"width:25%;\" colspan=\"1\">31 616 €</td><td style=\"width:25%;\">44 137 €</td></tr><tr><td style=\"width:25%;\">2,5</td><td style=\"width:25%;\">27 115 €</td><td style=\"width:25%;\" colspan=\"1\">33 893 €</td><td style=\"width:25%;\">47 670 €</td></tr><tr><td style=\"width:25%;\">2,75</td><td style=\"width:25%;\">28 857€</td><td style=\"width:25%;\" colspan=\"1\">36 171 €</td><td style=\"width:25%;\">51 203 €</td></tr><tr><td style=\"width:25%;\">3</td><td style=\"width:25%;\">30 599 €</td><td style=\"width:25%;\" colspan=\"1\">38 448 €</td><td style=\"width:25%;\">54 736 €</td></tr><tr><td style=\"width:25%;\">par demi-part supplémentaire</td><td style=\"width:25%;\">3 484 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">4 555 €</td><td style=\"width:25%;\">7 066 €</td></tr><tr><td style=\"width:25%;\">par quart de part supplémentaire</td><td style=\"width:25%;\">1 742 €&nbsp;</td><td style=\"width:25%;\" colspan=\"1\">2 278 €</td><td style=\"width:25%;\">3 533 €</td></tr></tbody></table></figure><p><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></p><p aria-hidden=\"true\">&nbsp;</p>\r\n","dateCreation":"2025-12-18T13:18:00Z[UTC]","dateImport":"2026-10-29T05:00:23.011Z[UTC]","dateModification":"2026-01-08T13:39:00Z[UTC]","fileLeafRef":"prelevement_sur_retraite_seuil_revenu_assujettissement_taux_csg_2026_bar.aspx","id":828,"idBareme":"","imageRef":"","titre":"Seuils de revenus pour assujettissement et taux de la contribution sociale généralisée (CSG) - 2026"}