Assurance-Vie Tax Calculator 2026
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The Assurance-Vie is the most popular investment vehicle in France, offering growth and inheritance tax benefits. It acts as an investment wrapper where assets can compile tax-free until a withdrawal (*rachat*) is made. When you make a withdrawal, only the portion representing interest or capital gains is subject to taxation, not the principal capital. The tax rate is highly dependent on the age of the contract. For contracts held less than 8 years, gains are taxed at the flat tax of 30%. For contracts older than 8 years, you benefit from a significant annual tax-free allowance (€4,600 for singles, €9,200 for couples), and gains beyond this are taxed at a reduced rate of 24.7%. Use this calculator to simulate a withdrawal and project your net payout.
🧮Methodology & Formula
Methodology & Formula
This simulator calculates taxes on withdrawals from an Assurance-Vie contract based on post-2017 tax rules:
- Capital Accumulation: The contract value compounds annually based on the initial investment and target interest rate.
- Profit Ratio: Any withdrawal contains both principal and gains proportionally. The taxable gain portion equals:
Withdrawal * (Total Gains / Total Balance). - Under 8 Years: Gains are subject to the standard 30% Flat Tax (12.8% income tax + 17.2% social contributions).
- 8 Years or More: Gains are exempt from income tax up to the annual allowance (€4,600 single / €9,200 couple). Any gains exceeding this allowance are taxed at a reduced income tax rate of 7.5% (total rate of 24.7% including 17.2% social charges).