The S1 Explained: What It Is, Who Gets One, and Why It Matters for Your French Taxes (2026)

The S1 is one of the most powerful documents a UK expat can hold in France. It acts as both a healthcare entitlement and a significant tax shield — exempting you from social charges on pension income entirely, and reducing them on investment and rental income. This guide explains what it is, who qualifies, how to get one, and — critically — how to make sure it actually reduces your tax bill.

If you are a UK state pensioner living in France, there is a good chance you are entitled to an S1 certificate. And if you have one but are not declaring it correctly on your tax return, you may be paying hundreds or thousands of euros in social charges you do not owe.

The S1 is not a form you fill in once and forget. It needs to be actively declared on your French tax return every single year. Many expats register it with their health office but never tell the tax office — and the tax office will not ask. They will simply continue charging you the full rate.

This guide covers everything you need to know. For context on how social charges fit into the wider French tax picture, see our overview of how the French tax system works.

What Is the S1?

The S1 is a certificate of entitlement that proves another country — in this case the UK — is responsible for your healthcare costs. It exempts you from paying into the French healthcare system via social charges on your income.

In practical terms, it does two things:

It gives you access to French healthcare without contributing to it through social charges
It significantly reduces — or eliminates — the social charges applied to your income on your French tax return

Think of it as a golden ticket. Once you have it registered correctly and declared properly, it changes your tax position considerably.

Who Qualifies for an S1?

The S1 is not available to all UK expats in France. It is specifically for people who are receiving a UK State Pension (or certain long-term disability benefits such as PIP or DLA) and are now resident in France.

You can get an S1 if:

You are receiving a UK State Pension and living in France
You are receiving certain UK long-term disability benefits (PIP/DLA)

You cannot get an S1 if:

You have only a private or occupational pension and have not yet reached UK state retirement age
You are working in France (you are in the French system via your employer or being self employed)
You are an early retiree who has not yet started drawing a UK State Pension

If you do not yet qualify but will in the future — for example you are approaching state pension age — make a note to apply as soon as you start drawing your UK State Pension. The sooner you have it, the sooner you stop paying full social charges.

What Does the S1 Actually Save You?

Social charges in France currently run at up to 18.6% in 2026 on investment income, and up to 9.1% on pension income for those without an S1.

With an S1, the picture changes completely:

Income Type	Without S1	With S1
Pension income (UK and French)	Up to 9.1%	0% — fully exempt
Investment income (dividends, interest, capital gains)	18.6%	7.5% solidarity levy only
Rental income (UK and French)	17.2%	7.5% solidarity levy only

Rates as at 2026.

For someone with a UK State Pension, a private pension, and some savings interest, the difference between having and not having an S1 can easily run to several thousand euros per year.

For current rates by income type, see the Taxpert data page.

How to Get an S1

The S1 is issued by NHS Overseas Healthcare Services in the UK — not by any French authority.

The process:

Call NHS Overseas Healthcare Services on +44 191 218 1999 and request an S1 for France. They will mail two copies to your French address.
Once you receive the S1, send it to your local CPAM (Caisse Primaire d'Assurance Maladie — your local health office in France) to register it.
CPAM will process it and update your Carte Vitale rights. You will receive an Attestation de Droits — a document confirming your healthcare is covered by the UK ("Pris en charge par le Royaume-Uni").

Timeline: The S1 typically arrives from the UK within 2–4 weeks. CPAM registration can take considerably longer — 2 to 6 months depending on your department. Start this process as early as possible.

Keep your Attestation de Droits in your tax folder every year. This is the document that proves your healthcare is covered by the UK. You do not need to attach it to your tax return — but you must have it available if the tax office ever questions your S1 declaration.

Can My Partner Benefit from My S1?

Yes — in certain circumstances. This is sometimes called ayant droit (dependent rights).

Adult-to-adult healthcare dependency was largely abolished in France in 2016 under PUMa — but S1 holders are an exception.

How it works: If one spouse holds a UK State Pension and has an S1, the other spouse can often be added as a dependent — provided they are economically inactive. This means they are not working in France and not yet receiving their own UK or French pension.

The condition: The dependent spouse must not have their own independent right to healthcare. Once the second spouse reaches UK state pension age and qualifies for their own S1, they must apply for one individually — they cannot continue as a dependent.

If you think this might apply to your household, discuss it with NHS Overseas Healthcare Services when you call to request the lead S1.

How to Declare Your S1 on Your French Tax Return

This is where many people get it wrong — and where it costs them money.

Registering your S1 with CPAM handles your healthcare. It does not automatically tell the tax office. You must declare your S1 status on your tax return every single year.

On Form 2042-C, tick the relevant box:

Box 8SH — Declarant 1 (the primary filer)
Box 8SI — Declarant 2 (your partner, if they also hold or benefit from an S1)

That is it. Those two boxes tell the tax office that your healthcare is covered by a foreign social security system, and the social charges exemption — or reduction — is applied accordingly.

Always check your return to confirm the social charges have been calculated correctly before submitting. If the boxes have been ticked but the charges still appear at the full rate, do not submit — check with your tax office.

What If You Don't Have an S1?

If you do not qualify for an S1 — because you are an early retiree, still working, or have not yet reached UK state pension age — you are simply a standard member of the French social security system.

Healthcare: You register for healthcare via PUMa (Protection Universelle Maladie). If your income is above a certain threshold and you are not working, you may also be subject to the CSM (Cotisation Subsidiaire Maladie) — a healthcare contribution charged to those who are neither employed nor covered by a foreign system.

Social charges: You pay the full rate — up to 18.6% on investment income and 17.2% on rental income. There is no equivalent reduction available for non-S1 holders. The rate you pay on pension income depends on your RFR (Revenu Fiscal de Référence) — see our article on social charges in France for the full rate breakdown.

The practical implication: if you are approaching UK state pension age, the S1 becomes one of the most financially significant documents you will ever apply for. Apply as soon as you are eligible.

What about Mixed S1 Households?

When only one spouse holds an S1, you must individualise the S1 holder's portion of the income. This ensures that their specific share is taxed at the reduced 7.5% solidarity levy rather than the full 17.2% social charges. This applies to:

Capital Gains (Securities)
Dividends & Interest
Micro-Foncier (Property)
Life Annuities
Stock Options/Free Shares

Our tax assistant tool guides you to which boxes to complete based on your income — Try Taxpert.

Common Mistakes with the S1

Registering with CPAM but not declaring on the tax return. The most costly mistake. CPAM and the tax office do not talk to each other. Ticking 8SH/8SI on your return is not optional — it is how you claim the exemption. If you do not tick it, you pay full social charges regardless of whether your S1 is registered.
Not applying when you first become eligible. Many expats do not realise they qualify for an S1 when they start drawing their UK State Pension. Every year without an S1 is a year of paying social charges you may not owe.
Assuming the dependent spouse is automatically covered. The ayant droit arrangement requires active application. It is not applied automatically when the lead holder registers their S1.
Not keeping the Attestation de Droits. This document is your proof. Keep it updated — it is reissued periodically — and keep it in your tax folder every year.
Forgetting to declare it after a gap. If you filed incorrectly in a previous year, you can submit a corrected return. Do not just move on — you may be able to recover social charges paid in error.
Not declaring S1 status when in receipt of UK pension without an S1. If you do not hold an S1 and receive a UK pension (other than a Government Service Pension) you must declare that you are in receipt of revenue that is subject to social charges so they can be applied correctly.

Treaty Reference

The S1 mechanism operates under EC Regulation 883/2004 on the coordination of social security systems, as retained and applied under the UK-EU Withdrawal Agreement (2019). This agreement preserves S1 rights for UK nationals who were resident in an EU member state before 31 December 2020, and for those who become eligible for a UK State Pension thereafter. The reduced solidarity levy of 7.5% applicable to S1 holders on investment income is set out in the French Code de la Sécurité Sociale.

Frequently Asked Questions

What is the S1 form?

The S1 is a certificate issued by the UK (NHS Overseas Healthcare Services) that certifies you are entitled to healthcare covered by the UK. In France, it exempts you from social charges on pension income entirely, and reduces social charges on investment and rental income from up to 18.6% to 7.5%.

Who qualifies for an S1 in France?

UK nationals living in France who are receiving a UK State Pension, or certain long-term disability benefits (PIP/DLA). If you have only a private pension and have not yet reached UK state retirement age, you do not yet qualify — but you should apply as soon as you start drawing your State Pension.

How do I apply for an S1?

Call NHS Overseas Healthcare Services on +44 191 218 1999 and request an S1 for France. They will send two copies to your French address. You then register one with your local CPAM. The process typically takes 2–6 months from application to full registration.

Does having an S1 mean I pay no social charges at all?

On pension income — yes, you are fully exempt. On investment income (dividends, interest, capital gains) and rental income, you pay a reduced solidarity levy of 7.5% instead of the full 17.2%–18.6%. The S1 does not eliminate social charges on investment and rental income entirely — it reduces them.

My partner doesn't have an S1 — can they benefit from mine?

Possibly. If your partner is economically inactive — not working in France and not yet receiving their own pension — they may qualify as a dependent (ayant droit) on your S1. Contact NHS Overseas Healthcare Services to discuss this when you apply. Once your partner reaches UK state pension age, they must apply for their own S1.

I have an S1 registered with CPAM — why am I still being charged full social charges?

Almost certainly because you have not ticked boxes 8SH/8SI on Form 2042-C. CPAM and the tax office do not share information automatically. You must declare your S1 status on your tax return every year. If you have been paying full social charges despite having a registered S1, you may be able to submit corrected returns to recover what you have overpaid.

Can I get an S1 if I moved to France before I reached state pension age?

Not yet. You become eligible when you start drawing your UK State Pension. If you are approaching state pension age, apply as soon as you are eligible — every year without an S1 is a year of unnecessary social charges.

← Back to Benefits, Thresholds & Entitlements