PER Tax Deduction Calculator
Estimate in seconds how much tax your French PER contribution saves: deduction ceiling, marginal rate (TMI), the exact saving from the 2026 brackets, and whether deducting now beats being taxed at exit.
1Your tax household
€
Taxable net income from work (after the 10% allowance or actual expenses), as shown on your French tax notice.
Family situation
Married and PACS couples file jointly (2 base parts). Unmarried partners each file on their own.
Household parts (quotient familial)
1 part for a single person, 2 for a couple, +0.5 part per child for the first two children, +1 part from the third child.
€
Total taxable income of the household if more than your own salary (spouse, rental income...). Left empty, your professional income is used.
2Your PER contribution
€
Total voluntary payments you plan to make into your PER this year.
€
Optional: the leftover ceiling shown on your tax notice under 'Plafond épargne retraite'.
3In retirement
Expected marginal rate in retirement
At exit, capital from deducted contributions is taxed at the income scale. Income usually drops in retirement, and the TMI with it.
Your 2026 tax advantage
1,200 €
Estimated tax saved on 4,000 € of deductible contribution. Your marginal tax bracket (TMI): 30 %.
Your TMI (marginal bracket)30 %
Base ceiling: 10% of income (between 4,710 € and 37,680 €)4,710 €
Total deduction ceiling4,710 €
Deductible contribution4,000 €
Tax without the contribution6,604 €
Tax with the contribution5,404 €
Tax saved1,200 €
Average saving rate30 %
Real cost of the contribution2,800 €
Deduct nowAhead
+760 €
Tax saved today+1,200 €Estimated exit tax (11 %)−440 €Capital taxed at the income scale at exit, gains under the flat tax.
Don't deduct
0 €
Tax saved today0 €Exit tax on the capital0 €Capital exits income-tax-free, only the gains are taxed.
Deducting leaves you roughly 760 € ahead: 1,200 € saved today versus 440 € of estimated tax at exit. The saving can also be reinvested in the meantime.
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How it works
How to use this calculator
1
Describe your household
Enter your taxable professional income and the number of quotient familial parts in your household.
2
Enter your contribution
Add the PER contribution you plan this year and, if any, the unused ceilings carried over from prior years.
3
Read your saving
The calculator derives your ceiling, the deductible amount, your TMI and the exact tax saved, bracket by bracket.
4
Weigh deduction against exit
Pick an expected retirement TMI to compare today's saving with the tax waiting for the capital at exit.
Key concepts
Understanding PER taxation
PER (plan d'épargne retraite)
France's retirement savings plan created by the Pacte law. Voluntary payments are deductible from taxable income, in exchange for the money being locked until retirement (barring early-release cases).
Retirement savings ceiling
Each year you may deduct up to 10% of the previous year's professional income, capped at 10% of 8 PASS, with a floor of 10% of the PASS. For 2026: between €4,710 and €37,680.
PASS
The annual social security ceiling used as the reference for the PER ceiling. The 2025 PASS, the basis of the 2026 ceiling, is €47,100 (€48,060 in 2026).
Quotient familial
Tax is computed by dividing income by the household's parts, applying the scale per part, then multiplying the result back. It softens progressivity for families.
TMI (marginal tax bracket)
The rate applied to your last euro of income: 0%, 11%, 30%, 41% or 45%. It is also the rate at which a PER contribution starts saving tax.
Progressive scale
For 2026 (2025 income): 0% up to €11,600, 11% up to €29,579, 30% up to €84,577, 41% up to €181,917, 45% beyond, per quotient familial part.
Ceiling carry-forward
Unused ceilings roll over. The 2024 and 2025 leftovers stay usable for 3 years; the 2026 ceiling and later ones can be used for 5 years. The amount appears on your tax notice.
Taxation at exit
At retirement, capital from deducted payments is taxed at the income scale and gains bear the flat tax; social levies on gains rise to 18.6% in 2026. Undeducted capital exits free of income tax.
Tips
Getting more out of your PER
Aim for a TMI of 30% or more
The saving is worth your marginal rate. At 30% or 41%, every €1,000 contributed cuts your tax by €300 to €410. At 11% the advantage shrinks and exit tax can cancel it.
Watch the bracket edge
A large contribution can push part of your income into the bracket below: the average saving rate then falls under your TMI. Spreading the payment over two years sometimes preserves the full rate.
Use your carried-over ceilings
Unused ceilings from prior years add to this year's room. Check the 'Plafond épargne retraite' section of your tax notice before letting a large one-off payment hit the cap.
Couples can pool ceilings
Married and PACS couples taxed jointly may pool their ceilings: one spouse can deduct beyond their own limit by using the other's unused room. Tick the mutualisation box in the tax return.
Low TMI? Deduction is optional
You can waive the deduction payment by payment. The capital then exits free of income tax and only gains are taxed, often the better deal at a 0% or 11% TMI.
Mind the age-70 rule
Since 2026, payments made from age 70 are no longer deductible. Plan large catch-up contributions before then, and always check your exact ceiling on your latest tax notice.
FAQ
What is the PER deduction ceiling in 2026?+
For employees: 10% of 2025 professional income net of expenses, with a floor of €4,710 and a cap of €37,680 (10% of 8 times the 2025 PASS). The self-employed (TNS) have a higher specific ceiling, up to about €88,911 in 2026.
How does the quotient familial change the saving?+
The scale applies to income divided by the household's parts. More parts mean less income per part, which can lower your TMI and therefore the saving a PER contribution produces. The calculator applies this mechanism, including the quotient familial cap.
What is the TMI and why does it matter?+
The marginal tax bracket is the rate on your last euro of income. A PER contribution is deducted 'from the top', so it saves at your TMI first. At 30% or more the PER is very effective; at 0% or 11% the advantage is small.
What happens if I contribute more than my ceiling?+
The excess is not deductible and does not reduce your tax. It stays invested in the PER and is treated at exit like an undeducted payment (capital exempt, gains taxed). Check your ceiling before a large payment.
Can I use ceilings from previous years?+
Yes. Unused ceilings carry forward: the 2024 and 2025 leftovers remain usable for 3 years, and from 2026 payments onward the carry-forward extends to 5 years. The amount appears on your tax notice under 'Plafond épargne retraite'.
Should I always deduct my PER payments?+
No. Deduction is a choice, payment by payment. If your TMI is 0% or 11%, or you expect a higher TMI in retirement, waiving the deduction can be better: the capital then exits without income tax.
How is a PER taxed on a capital withdrawal?+
If payments were deducted, the capital is taxed at the income scale and gains bear the 12.8% flat levy plus social contributions (18.6% since 2026). Without deduction at entry, the capital is exempt and only gains are taxed.
Is the ceiling different for the self-employed (TNS)?+
Yes. TNS can deduct up to 10% of taxable profit capped at 8 PASS, plus 15% of the profit slice between 1 and 8 PASS, roughly €88,911 at most in 2026. This calculator applies the employee formula.
Does the calculator include the décote and the quotient familial cap?+
Yes. It applies the décote for modest tax bills (897 EUR or 1,483 EUR minus 45.25% of the tax in 2026) and the cap on the quotient familial advantage (1,807 EUR per extra half-part). Not modelled: the high-income surcharge, the raised single-parent cap, and your tax reductions or credits.
Can I still deduct payments after age 70?+
No. Since 1 January 2026, payments made from age 70 are no longer deductible from taxable income. In return, on a capital exit the share matching those payments is exempt from income tax and only the gains are taxed.
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This calculator estimates tax with the 2026 scale on 2025 income (2026 finance law) and the quotient familial: income divided by parts, scale applied per part, result multiplied back. The cap on the quotient familial advantage (1,807 EUR per extra half-part) and the décote are applied. The saving equals tax(income) minus tax(income minus deductible contribution). The ceiling is 10% of professional income, between 4,710 EUR and 37,680 EUR (10% and 8 x 10% of the 2025 PASS of 47,100 EUR), plus any carried-over ceilings you enter. If a household taxable income is provided, the tax and the TMI are computed on it, while the ceiling stays based on the professional income. Indicative estimate: the high-income surcharge, the raised single-parent cap, tax reductions and credits and your other income or deductions are not modelled. Exit tax is approximated by applying your chosen retirement TMI to the deducted capital.
Sources: impots.gouv.fr and service-public.gouv.fr (2026 scale, retirement savings ceiling, 2026 PER reform). Last verified: 8 July 2026.