LDDS: Ceiling and remuneration rate 2025

The Sustainable and Solidarity Development Booklet (LDDS), formerly called Codevi, then LDD, is a paid account. Its rate is determined by the public authorities according to inflation. It makes it possible to contribute to the financing of the energy transition and the social and solidarity economy. What is the LDDS ceiling? What is its remuneration rate in 2025? What differences between an LDDS and a booklet A? Answer.

Capital video: LDDS

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What is the sustainable and solidarity development booklet (ex Codevi)?

A regulated savings booklet

Unlike a booklet account (CSL), the sustainable and solidarity development booklet (former Codevi and LDD) is a regulated savings book whose funds are available at any time. The aim of LDDS is to contribute to the financing of small and medium -sized enterprises, as well as to energy transition and to the social and solidarity economy.

Conditions to open a LDDS

All banks can offer an LDDS to a taxpad taxman domiciled in France. It is also accessible to minors with personal income and having requested separate taxation from that of their parents. The number of LDDS is limited to one per person (two booklets per tax household). When the booklet is opened, his holder must declare on honor that his tax domicile is in France and that he has no other LDDS.

What is the ceiling of the sustainable and solidarity development booklet (LDDS) in 2025?

The ceiling of the sustainable and solidarity development booklet (LDDS) is set to 12,000 euroswhich makes it possible to constitute precautionary savings. The addition of interest can carry the value of the booklet beyond this ceiling of 12,000 euros.

What payments and withdrawals on an LDDS?

Minimum amount and maximum payment

Even if the law does not provide for a legal minimum payment, the majority of banks impose a payment of 15 euros at the opening, and a credit balance (permanent) of an equivalent amount. The maximum amount of payment is 12,000 euros.

Number of withdrawals and free payments

The booklet is free to make as many withdrawals and payments as they wish without penalties. A withdrawal card can be offered. It is generally only usable in distributors of the associated network. The booklet can be powered by check, payment or in cash. Since July 1ᵉʳ 2023, it is possible to turn money on your sustainable and solidarity development book from an open -visure account in a bank other than that where the LDDS is located.

Note: The sums paid on an LDDS are covered by the deposit guarantee fund up to 100,000 euros per depositor and per establishment.

What is the interest rate of the LDDS in 2025?

The LDDS interest rate is set by the public authorities. Identical to that of booklet A, it rises to 2.4% since February 1, 2025 (against 3 % between February 1, 2023 and January 31, 2025). The Banque de France justifies the drop in booklet A: “We have now emerged from the exceptional circumstances and gaining our fight against inflation. The fixing of its rate at 2.4% will amplify the very positive movement of Recovery of the financing of social housing and local communities observed for more than a year. “

The funds paid on an LDDS are available at any time and can be removed without penalties. Each year, the establishment managing the account must inform the statement of the state of the booklet.

How much is a LDDS?

Remuneration and calculation of interest

The interests of the LDDS are calculated on the 1ᵉʳ and the 16 of each month and the accumulated interest in the year are added to the capital formed on December 31. The sums deposited produce interest if they are placed by whole fortnight. This rule of fortnight is less favorable than day -to -day remuneration, as is for example the case on paid current accounts.

Adequate moments to make a payment or withdrawal

To avoid losing about fifteen interests, it is preferable:

• to make a payment as late as possible in the fortnight (for example the 13) since it will only produce interest from the next fifteen (which starts on 16).
• to withdraw funds as soon as possible for the same reasons.

The interests received are exempt from income tax and social security contributions.

Can I combine an LDDS and a booklet A?

Yes, it is entirely possible to combine a sustainable and united development booklet (LDDS) and an A booklet. These two savings booklets are regulated by the State and both offer tax advantages, in particular the exemption from ‘Interest tax. However, a person can only open one booklet A and LDDS at the same time.

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How to close your sustainable and united development booklet?

The booklet can be closed by simple letter presented to the banking establishment, indicating the references of the account on which the funds will be transferred. This approach can also be carried out at the counter of the establishment concerned. In the event of a closing of the LDDS during the year, the interests over the period run since the start of the year are credited on the day of the closing.

A savings account is considered inactive if no operation has been carried out for five consecutive years. If, after ten years, the holder (or one of his relatives) has not manifested himself, the funds of this account are transferred to the Caisse des Dépôts et Consignations (CDC). She will keep them for 20 years. To this deadline, the funds will fall into the stall of the state.

Note: Savers can check if they are beneficiaries of an inactive account without knowing it by connecting to the Ciclade site.

What differences between LDDS and booklet A?

LDDS and booklet A are both regulated savings booklets. Very similar, they have the same:

• remuneration rate,
• Calculation of interest,
• minimum amount of payment and withdrawal.

And the same:

The differences come at the level:

• ceiling,
• minimum age,
• of affection for the social and solidarity economy (the booklet A is not affected),
• The objective of funds (LDDS is used to finance SMEs and not social housing).