The tax exemption season is in full swing. Until December 31, you can use your PER to reduce your income tax. Because the amounts paid into your retirement savings plan can be deducted from your taxable income. This, however, is within a certain limit. You cannot subtract more than 10% of your net professional income : 4,000 euros, for example, if you earn 40,000 euros per year, and provided you have paid this sum into your retirement savings plan (PER) during the year.
This 10% rule is framed by a floor and a ceiling. The wealthiest taxpayers will not be able to deduct more than 37,094 euros. Conversely, a floor is provided for taxpayers who receive low income: they can deduct up to 4,710 euros from their taxable income in 2025, even if this amount represents more than 10% of their annual income. For example, a person paid 25,000 euros per year could in principle only deduct 10%, or 2,500 euros, but in reality it can go up to 4,710 euros.
Up to 38,448 euros for employees, 88,911 euros for the self-employed
This floor and ceiling change every year, depending on the annual Social Security ceiling (PASS). However, the latter was published on October 21 (it will have to be confirmed by the end of the year by a decree), and good news, it increases by 2% for 2026, going from 46,368 euros to 48,060 euros. Which means the deduction floor and ceiling will be higher. The first corresponds to 10% of the PASS, i.e. 4,806 eurosthe second at 8 times 10% of the PASS, i.e. 38,448 euros.
Thus, in 2026, the least fortunate PER holders will be able to deduct up to 4,806 euros from their taxable income. For the wealthiest, the maximum will be 38,448 euros. This amount will be deducted from taxable income in 2026 after the spring 2027 tax return. For other savers, the rule of 10% of annual income will still apply.
The deduction limit amounts in force for employees are slightly different for self-employed workers or TNS (self-employed workers). The 10% rule also applies, but to taxable profits (BIC, BNC, etc.). For self-employed people who generate little income, the deduction floor will correspond in 2026 to 10% of the PASS, or 4,806 euros (like employees). On the other hand, the ceiling is much higher: in 2026 it will rise to 88,911 euros (10% of 8 Pass + 15% of 7 Pass).
