Retired here in 2012 and completed my tax form that year : nothing to pay as my income was / still is simply an old age and a teacher’s pension. Nothing has altered (other than no wife now) but I have been hit with a tax bill of 800+ euros. Apparently this is correct but I have no idea why it has changed. Any guidance would be much appreciated to put my mind at rest as the local tax office has proved itself pretty unhelpful, often offering the wrong advice. Thanks in advance
It does sound very unlikely that you are genuinely liable for more tax at this stage. Some of the boxes on the form have changed a bit and i wonder whether you might have inadvertently filled in the wrong one?
I am definitely not an expert but there are quite a few in here that are, including the ever-helpful @George1 but I don’t know if he’s around at the moment.
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Sorry to hear of your loss but was this since previous tax year? As that could be the difference as you are now only 1 part, not 2. If her income was less than yours perhaps as 2 parts you stayed below threshold?
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Just a thought - teacher - early retired ? Although reference to OAP pension would imply not - or has that just ‘kicked in’ ? The french tax authorities have been ‘wrongly’ ? applying tax to the time between early retirement and UK state pension age - and then declaring it as ‘taxable’ haven’t they ? Maybe early retirement - and the tax bods checking back to get every euro they can ? Just a possibility - although 800 euros is an nasty shock. But what do I know?
Perhaps you could input the amounts for this and the last few years into the tax simulator to see what differences there are.
Fullest sympathy, Henry, for your loss…
I agree with Jane that (in the absence of any other change in your income or circumstances) it is perfectly possible that becoming ‘one part’ (ie single) in tax terms as opposed to two (ie a married couple) can make a material tax difference. For example, if you had a UK state pension of say €13k and a teachers pension of say €20k (totally estimated figures) you’d pay no tax if taxed as two parts (married) and about €2.7k (before tax credits due) if single.
Here is the tax simulateur that Larkswood helpfully mentions..
One other point. Is the (UK?) teachers pension reported correctly as pension that is entitled to a French tax credit equal to the French tax (ie so no additional French tax is due) - this is box 1AL on your tax return as opposed to 1AM for the UK state pension (for which there is French tax due)?
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Not all teachers pensions are taxed in the UK as government pensions so it maybe the OPs pension is not.
Yep, just FYI @George1 hairbear is right teachers pension scheme is not government, however if any teaching staff are enrolled in LGPS schemes then obviously gov pension.
In my experience my local tax office has always been helpful and sort of… humane. Maybe they don’t understand your issue. I’m sorry to read you’re flying solo now, but I think Jane’s explanation is probably the most likely. There are supports that help one through the painful transition from married to single. If I remember correctly, when my wife passed away in December 2013 I continued to have two parts for one or two years afterwards. Maybe this is what’s run out in your case.
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Sorry you are having problems… do you have a trusted French speaker who could go with you to your Tax Office and speak with them on your behalf… ??
The Teachers’ Pensions fund is taxed at source in the UK. It covers teachers and also staff in the post 1992 universities: older institutions use the USS (Universities Superannuation Scheme) which is taxed in France.
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Thank you all very much for your replies with so much good advice /information : much appreciated.
Sorry to butt in on this somewhat old but nevertheless relevant thread, and thank you @Henry_Phillips for bringing it up, but do you think @George1 that becoming 1 part in place of 2, might have a bearing on my increase of social charges from zero to around 1,600 euros over the 2 years 2023 and 2024?
I was more concentrating on the fact that I made an error in including my late wife’s incomes (under S1) was the culprit, and maybe it is, but this thread alerted me to the fact that there might be another reason too.
I’m afraid I have no personal knowledge of this particular issue (as I don’t pay social charges on my pensions through being privately insured for medical issues). However out of interest I asked learned Professor AI the question. The answer, which you should obviously take with the usual heavy dose of salt, was as follows..(By the way RFR referred to below is the ‘revenu fiscal de référence’……)
“Widowhood can change your social charges through three mechanisms:
1. Your RFR usually increases
Even if your income falls, losing the second “part” means your RFR per part increases, which can push you:
- above thresholds for reduced CSG rates on pensions,
- above thresholds for exemption from certain charges.
This can mean higher CSG/CRDS on pensions the year after widowhood.
2. Your income composition may change
Widowhood often triggers:
- a reversion pension (pension de réversion),
- changes in investment income,
- liquidation of assets.
Each category has its own social‑charge rules. For example:
- Pensions are subject to CSG/CRDS/CASA at rates depending on RFR.
- Investment income is subject to 17.2% prélèvements sociaux (CSG + CRDS + prélèvement de solidarité).
If your income shifts toward categories with higher social charges, your total burden rises.
3. Loss of exemptions tied to household composition
Some exemptions or reduced rates depend on:
- age,
- disability status,
- RFR thresholds,
- number of parts.
Losing a spouse can push you out of an exemption bracket.”
Of course it will, David and I’m sure I mentioned this previously (appreciate things can get lost between threads though!)
We don’t have your figures, however here’s a table of the rates. The rates below apply on both State and early retirement pensions.
You’ll see clearly that if your income was say 20K, you’d be in the 0% bracket if a couple, and 3.8% if single. You’ll be able to do the arithmetic on your income yourself to see if the change from couple to single comes within your 1600 figure. My rough calculation might be 20K per year at 3.8% is 200 x 4 = 800 / year so x2 = 1600 so seems to fit somewhat.
The table -
For a single person and married couples (or those in a civil partnership) the CSG rates and income limits for 2026 (2024 income) are as follows:
| Rate | Single Person | Couple |
|---|---|---|
| 0% | <€13,048 | <€20,016 |
| 3.8% | <€17,057 | <€26,167 |
| 6.6% | <€26,472 | <€40,604 |
| 8.3% | >€26,472 | >€40,604 |
source link -
Ah, thanks @larkswood12 & @George1 , it didn’t click 'till I read that bit in this thread and then things became clearer, a bit steep though especially after a bereavement, I suppose they think you need encouragement to keep people alive. 
Anyway, I am due to send another reply to the pesterer in chief so I will have the figures all worked out before I do. Thanks again both. 
I’m in a similar position in that I’m a retired teacher paying tax in the UK. In France I paid no income tax in 24 but paid €330 last year but I still had my other half with me. Something else that mystifies me is since September last year I have been paying €28 per month with no indication as to when this will stop or what’s it for. I’ve carefully checked I’ve paid all my bills and that I have nothing owing. I can only assume I’ve opted into something. I’ll do a screen dump tomorrow and take it to the tax office and see what they say. Last time I was there they seemed quite helpful
€28 euros a month comes close to the €330 I paid last year so I’m thinking I must have opted to pay on a monthly basis but that means of course I’m paying in advance
Me too ! I paid the 850€ demanded last year and now find I am paying 70€ per month, prélèvement à la source. I await the response of the authorities to Geoffrey and will, if necessary, attack my local branch .
That sounds like the prelevement a la source - if you pay tax in a year, you will then pay monthly or quarterly (whatever you choose) from September of that tax year ‘in advance’ for the next tax year. So the money you’re paying now will be deducted from this years tax bill when you get it.
As you say, it is prelevement a la source - levied for the reasons above.
Both of you can see the amounts paid, and to be paid and change the frequency between monthly and quarterly in the ‘prelevement’ section of your personal space - (or you should be able to!).