It is the best paid booklet on the market and yet not everyone has access to it. In 2026, the income ceilings to be respected to open or keep a Popular Savings Account (LEP) have been increased. A development which may allow certain savers to become eligible, while others must check that they remain on track.
This regulated product, the rate of which currently reaches 2.5%, compared to 1.5% for the Livret A and the Sustainable and solidarity development booklet (LDDS)remains conditional on compliance with precise thresholds, determined from the reference tax income.
Furthermore, a saver can check their reference tax income directly on their last tax notice. This amount serves as a basis for determining eligibility, as Service-Public.fr points out.
Ceilings raised in 2026
Following the last finance law, the LEP eligibility ceilings were increased by around 0.9% for 2026. This increase follows the evolution of inflation and the income tax scale, itself adjusted each year.
The reference tax income ceiling has now been reached 23,028 euros for a single person (a tax share). It then increases with the composition of the household, at a rate of 6,149 additional euros per half share.
Thus, a couple without children (two shares) can declare up to 35,326 euros, while a couple with two children (three shares) can reach 47,624 euros.
Thresholds adjusted according to location
The limits also vary depending on the place of residence. In the overseas departments, they are raised to take into account local specificities. In Guadeloupe, Martinique and Reunion, the threshold is set at 27,251 euros for a share, compared to 28,489 euros in Guyana and Mayottewith the same increase of 6,149 euros per additional half-share.
An attractive but framed product
With higher remuneration than other savings accounts and total exemption from tax and social security contributions, the LEP remains one of the most competitive investments for securing your savings. In 2026, its operating rules remain unchanged.
The minimum amount to open a LEP is set at 30 euros, while the deposit ceiling remains at 10,000 euros, excluding interest. Interest continues to be calculated on the 1st and 16th of each month. Deposits and withdrawals are free, provided that the account is never debited. As with the Livret A, the capital is guaranteed and the interest remains exempt from income tax and social security contributions.
Eligibility that is verified over time
For an opening in 2026, the administration is based on the reference tax income of 2025, calculated from the income received in 2024. This update may allow certain taxpayers to become eligible even though they were not previously.
This criterion changes each year, in line with tax declarations. The benchmark remains the opinion
most recent tax bill. For LEP holders, a check is carried out regularly by banking establishments. If the ceilings are exceeded, the booklet is not closed immediately. On the other hand, if they are no longer respected for two consecutive years, closure occurs.
With a rate of 2.5% and ceilings raised in 2026, the LEP remains the most attractive regulated investment. But you still have to respect the income conditions to be able to benefit from it over time.
