×
Erreur
Avertissement : impossible de se connecter à service-public.fr
Les données affichées sont susceptibles de ne pas être à jour. : - F415.xml
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Guide des droits et des démarches administratives
Impôt sur le revenu - Déclarer les rentes viagères
Fiche pratique
Vous percevez une somme d'argent versée à vie ? Cette rente viagère est soumise à l'impôt sur le revenu. L'imposition varie selon le type de rente. Nous vous indiquons les informations à connaître.
Vous devez déclarer les rentes viagères à titre gratuit reçues à la suite d'une donation ou d'un testament.
Elles sont imposées comme des pensions.
L'administration fiscale applique automatiquement un abattement de 10 % sur le montant total déclaré des pensions et rentes de votre foyer fiscal.
Le montant de l'abattement doit se situer dans la fourchette suivante :
Les rentes viagères versées à la sortie d'un produit d'épargne retraite sont à déclarer.
Elles sont imposées comme des pensions de retraite.
Ce sont les rentes versées à la sortie de l'un des produits de retraite suivants :
L'administration fiscale applique automatiquement un abattement de 10 % sur le montant total déclaré des pensions et rentes de votre foyer fiscal.
Le montant de l'abattement doit se situer dans la fourchette suivante :
Les rentes viagères à titre onéreux sont à déclarer.
Une partie des rentes viagères à titre onéreux est soumise à l'impôt sur le revenu.
Cette partie est variable selon votre âge au moment du 1er versement de la rente.
La part qui est imposable est la suivante :
Part imposable de la rente viagère à titre onéreux selon l'âge au 1er versement
Votre âge au 1er versement de la rente |
Part imposable |
Moins de 50 ans |
70 % |
De 50 à 59 ans |
50 % |
De 60 à 69 ans |
40 % |
Plus de 69 ans |
30 % |
Exemple
Vous touchez une rente viagère de 2 000 € par an.Vous aviez 65 ans au moment du 1er versement de la rente.La part imposable de votre rente est de 40 %.Vous devez donc déclarer la somme de 800 €.
Vous devez indiquer sur votre déclaration de revenus le montant brut des rentes viagères à titre onéreux perçues en 2025 par les membres de votre foyer fiscal.
L'administration fiscale calcule la part imposable.
À noter
Le
bouquet versé dans le cadre d'une
vente en viager n'est pas considéré comme un revenu. Mais il est soumis au régime de la
plus-value immobilière. Celle-ci peut être exonérée, notamment lorsque le logement vendu en viager est la résidence principale du vendeur.
Services en ligne et formulaires
Modifié le 15/04/2026
- Service Public / Direction de l'information légale et administrative (Premier ministre)
