UK State Pension: How It's Taxed in France (2026)

A plain-English guide to declaring your UK State Pension on your French tax return. Covers which forms you need, where the figures go, how to handle the exchange rate, and what difference your S1 makes to your social charges bill.

Your UK State Pension is taxable in France. Unlike a UK Government Service Pension — which is taxed only in the UK — the State Pension falls under Article 18 of the France-UK Double Taxation Agreement, which gives France the right to tax it. That means you declare it on your French return every year, you convert it to euros, and it counts towards your income for both income tax and social charges purposes.

The good news is that once you understand the process, it's straightforward. This guide takes you through it step by step — which forms you need, exactly where the figures go, how to handle the exchange rate, and what happens with social charges depending on whether you have an S1.

For a broader overview of how foreign income is declared in France, see our guide to Form 2047 explained: how UK expats declare foreign income.

The First Question: Do You Have an S1?

Before anything else, you need to know whether you hold an S1 — because it changes your social charges position significantly.

An S1 is a document issued by the UK that certifies you are covered by the UK healthcare system. If you have one, France recognises that you are affiliated to the UK social security system, which means you are exempt from French social charges (prélèvements sociaux) on your pension income. Without one, you pay the full rate.

If you're not sure what an S1 is or whether you qualify for one, we cover this in detail in our dedicated S1 guide — what it is, who gets one, and why it matters. It is worth understanding before you complete your return.

One important note: If your partner holds an S1 but you don't, it may be possible to benefit from their S1 status — this is sometimes called "piggybacking." This is outside the scope of this article but is covered in the S1 guide linked above.

What You Need: Forms 2042 and 2047

Declaring your UK State Pension requires two forms:

• Form 2047 — the foreign income annex, where you identify the source and type of your income
• Form 2042 — your main tax return, where the totals are summarised

You complete Form 2047 first. The online system on impots.gouv.fr will prompt you to open Form 2047 as an annex when you indicate you have foreign income. Always check your main return to see if the figures have been transferred to the relevant boxes. If anything is missing you will need to add it manually.

Step 1: Calculate Your Euro Totals

Every figure on your French return must be in euros. The UK State Pension is paid every four weeks — not monthly — so you will typically have 13 payments over the course of a year.

The rule is to use the exchange rate on the date each payment was received. So if you received £880.45 on 15 March 2025, you use the Banque de France rate for that specific date. If the exact date is not available in the rate tables, use the next closest available date.

The DGFiP does allow you to use the annual average rate for recurring pension income — which is far more practical for most people. However, using the actual daily rate for each payment is more accurate and is the technically correct approach.

This is the most time-consuming part of the process when done manually — looking up 13 rates, applying them to 13 payments, and arriving at a total in euros. Taxpert's filing assistant does this automatically: import your bank transactions and the correct Banque de France rate is applied to each payment date, with the euro total ready to transfer to your return.

Step 2: Complete Form 2047 — Section 1, Line 12

On Form 2047, your UK State Pension goes in Section 1 — Pensions, retraites et rentes, on Line 12.

For each pension entry you need to provide:

• Country of source — Royaume-Uni (United Kingdom)
• Type — tick the Privée (private) box for the State Pension. The Publique box is for Government Service Pensions only — civil service, NHS, armed forces, teachers. If you have both a State Pension and a private pension, total them together on the same line and tick both boxes.
• Amount — your total in euros, converted as above

If you have other private pensions (a workplace pension, a personal pension), these go in the same section on the same line as your State Pension. Add all the amounts together and enter the combined total. They all share boxes 1AM/1BM on Form 2042.

Step 3: Enter the Total on Form 2042

The total from Form 2047 Section 1 transfers to your main return:

• Box 1AM — Declarant 1 (the primary filer)
• Box 1BM — Declarant 2 (your partner, if filing jointly)

Always check your main return to see if the figures have been transferred from Form 2047. If they are missing you will need to add them manually before submitting.

Step 4: The CSG Deductible — Easy to Miss, Worth Money

This is the step most people don't know about, and it applies if you are a non-S1 holder who paid CSG on pension income in the previous year.

A portion of the CSG you paid last year is deductible from this year's taxable income. This reduces the amount in boxes 1AM/1BM — which means less income tax. It does not affect your social charges calculation, only your income tax.

Here's how to apply it:

1. Locate your previous year's Avis d'Impôt (your tax assessment notice)
2. Find the figure labelled "CSG déductible de l'année N-1"
3. Subtract this figure from your current year's total gross pension income before entering it in boxes 1AM/1BM

The figure is on your previous year's notice — you don't need to calculate it yourself. It changes each year, so always use the figure from the most recent notice.

Step 5: Social Charges — Non-S1 Holders Only

This step applies only if you do not hold an S1. If you have an S1, your pension income is exempt from French social charges. Tick boxes 8SH (Declarant 1) or 8SI (Declarant 2) on Form 2042 and skip this step.

If you do not have an S1, social charges are declared separately from income tax. For pension income this happens in Form 2047, Section 9.

The rate you pay depends on your RFR (Revenu Fiscal de Référence) — your household reference income figure — from two years prior. The RFR thresholds and the exact breakdown of what each rate is made up of are published on the Taxpert data page and updated each year.

For the 2026 declaration (2025 income), the rates and thresholds are:

For households with more than 2 parts, add €3,422 per extra half-part to the exempt and reduced thresholds, €4,474 for the median, and €6,941 for the standard. Full threshold tables are on the Taxpert data page.

The RFR used is from year N-2 (two years before the current declaration). For the 2026 declaration this means your 2024 RFR — shown on your 2024 Avis d'Impôt.

For a full explanation of social charges and how they work, see our guide to social charges in France: CSG, CRDS and how they affect expats.

Common Mistakes When Declaring a UK State Pension

1. Using a single year-end exchange rate for all 13 payments. The correct approach is the rate on each payment date. Using the annual average is permitted for recurring income but applying one arbitrary rate to all payments inconsistently is something the DGFiP may question.

2. Not completing Form 2047 at all. Some people enter the figure directly into box 1AM without opening Form 2047. This omits the country identification and leaves your return incomplete — even if the tax calculation happens to be correct.

3. Ticking the Publique box for the State Pension. The State Pension is Privée. Publique is only for Government Service Pensions. Ticking the wrong box affects how the system handles the income — and could incorrectly trigger treaty relief that doesn't apply to you.

4. Forgetting the CSG deductible. If you paid CSG last year and don't have an S1, the deductible figure on your previous Avis d'Impôt reduces this year's taxable income. Many people miss this every year.

5. Omitting Section 9 on Form 2047. Income tax and social charges are calculated separately. Completing Section 1 handles the income tax side. Section 9 handles social charges. You need both.

6. Not ticking 8SH/8SI if you have an S1. If you have an S1 and don't tick these boxes, the system will calculate social charges as if you don't. The exemption is not applied automatically — you have to indicate it.

Treaty Reference

The taxation of the UK State Pension in France is governed by Article 18 of the Convention between the United Kingdom of Great Britain and Northern Ireland and the French Republic for the Avoidance of Double Taxation (signed 19 June 2008, as amended). Article 18 covers pensions and annuities paid to residents of one contracting state from sources in the other — and assigns taxing rights to the state of residence (France) for private and state pensions. Government Service Pensions are handled separately under Article 19.

Frequently Asked Questions

Does France tax the UK State Pension?

Yes. Under Article 18 of the France-UK Double Taxation Agreement, the UK State Pension is taxable in France — not in the UK. As a French resident, you declare it on your French return and it counts towards your income for both income tax and social charges purposes.

Which box does the UK State Pension go in on Form 2042?

Box 1AM for Declarant 1, or box 1BM for Declarant 2. These figures come from Form 2047, Section 1, Line 12 — which you must complete first.

Do I pay social charges on my UK State Pension?

It depends on whether you hold an S1. If you have an S1 — a document from the UK certifying you are covered by the UK healthcare system — you are exempt from French social charges on your pension income. If you don't have an S1, you pay social charges at a rate determined by your RFR (household reference income) from two years prior. The rate ranges from 0% (exempt) to 8.3% (standard rate).

What exchange rate do I use for my State Pension?

Use the Banque de France rate on the date each payment was received. The State Pension is paid every four weeks, so you will typically have 13 payments in a year. If the exact payment date is not in the rate tables, use the next closest date. The DGFiP also permits use of the annual average rate for recurring pension income if you prefer a simpler approach.

I paid CSG last year — can I deduct any of it?

Yes, if you are a non-S1 holder. A portion of last year's CSG is deductible from this year's taxable income. Look on your previous year's Avis d'Impôt for the figure labelled "CSG déductible de l'année N-1" and subtract it from your total gross pension income before entering it in boxes 1AM/1BM. This applies to income tax only — not social charges.

My partner has an S1 but I don't — do I still pay full social charges?

Possibly not. It may be possible to benefit from your partner's S1 status, but this depends on your specific circumstances. We cover this in our S1 guide.

I also have a private pension — does it go in the same place?

Yes. Private pensions and the State Pension are totalled together and entered on the same line in Form 2047 Section 1, and they share boxes 1AM/1BM on Form 2042. The only exception is a Government Service Pension (civil service, NHS, armed forces, teachers) — that is handled differently and goes through a separate declaration route.

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