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PER deduction ceiling calculator

Employee: your ceiling is 10% of the previous year's professional income (capped at 8 times that year's social security ceiling), with a minimum of 10% of that ceiling. Self-employed deducting from profit: 10% of the profit of the payment year (capped at 8 times that same year's social security ceiling), plus 15% of the portion between 1 and 8 times that ceiling, with the same minimum.

2026 rules — verified on October 8, 2026Free, no account

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Your result

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Sources and assumptions

  • legifrance.gouv.fr — JORFTEXT000050854392 — tax year 2026, verified on September 3, 2026
    Excerpt from the source : « Les valeurs mensuelle et journalière du plafond de la sécurité sociale mentionnées à l'article D. 242-17 du code de la sécurité sociale sont les suivantes : - valeur mensuelle : 3 925 euros ; - valeur journalière : 216 euros. Le présent article s'applique aux cotisations et aux contributions de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2025. »
  • legifrance.gouv.fr — LEGIARTI000038836248 — tax year 2026, verified on September 3, 2026
    Excerpt from the source : « une fraction égale à 10 % de ses revenus d'activité professionnelle tels que définis au II, retenus dans la limite de huit fois le montant annuel du plafond mentionné à l'article L. 241-3 du code de la sécurité sociale ou, si elle est plus élevée, une somme égale à 10 % du montant annuel du plafond précité »
  • legifrance.gouv.fr — LEGIARTI000038836248 — tax year 2026, verified on September 3, 2026
    Excerpt from the source : « une fraction égale à 10 % de ses revenus d'activité professionnelle tels que définis au II, retenus dans la limite de huit fois le montant annuel du plafond mentionné à l'article L. 241-3 du code de la sécurité sociale »
  • legifrance.gouv.fr — LEGIARTI000038836248 — tax year 2026, verified on September 3, 2026
    Excerpt from the source : « ou, si elle est plus élevée, une somme égale à 10 % du montant annuel du plafond précité »
  • legifrance.gouv.fr — LEGIARTI000047288764 — tax year 2026, verified on September 3, 2026
    Excerpt from the source : « 10 % de la fraction du bénéfice imposable retenu dans la limite de huit fois le montant annuel du plafond mentionné à l'article L. 241-3 du code de la sécurité sociale, auxquels s'ajoutent 15 % supplémentaires sur la fraction de ce bénéfice comprise entre une fois et huit fois le montant annuel précité ; »
  • legifrance.gouv.fr — LEGIARTI000047288764 — tax year 2026, verified on September 3, 2026
    Excerpt from the source : « auxquels s'ajoutent 15 % supplémentaires sur la fraction de ce bénéfice comprise entre une fois et huit fois le montant annuel précité ; »
  • service-public.gouv.fr — tax year 2026, verified on October 8, 2026
    Excerpt from the source : « la valeur mensuelle du plafond s’élève à 4 005 € (contre 3 925 € en 2025), soit une augmentation de 2 % par rapport au niveau de 2025 ; »

Calculation assumptions

  • The social security ceiling used is the one for the income reference year: the year before the payment for an employee (deduction from overall income), the payment year for a self-employed person deducting from profit (profit and ceiling are those of the financial year the contribution belongs to). It sets both the 8 × PASS cap and the 10% × PASS floor.
  • Income is entered NET of professional expenses (10% standard deduction or actual expenses already removed) for an employee, or as taxable profit for a self-employed person: the calculation does not deduct expenses.
  • The ceiling is computed for one household member only. Spouses or civil-union (PACS) partners taxed jointly may ask to pool their ceilings: pooling is not modelled.
  • Unused ceilings from previous years are added as entered: the calculation checks neither their carry-forward period (three years for the oldest portions, five years for the most recent) nor contributions already deducted under another retirement scheme (article 83, company PER, Madelin), which reduce the ceiling.
  • The tax saving is estimated at a constant marginal rate: deductible payment × marginal rate. A payment that drops income into a lower bracket yields a smaller saving, which is not computed.
  • For a self-employed person, the ceiling computed is the one for deduction from professional profit (so-called Madelin contributions); the choice between that deduction and deduction from overall income, and their interactions, are not modelled.
  • Since 1 January 2026, payments into a PER made after age 70 are no longer deductible. The calculation does not ask for your age and assumes the payment is made before 70: after that age, the deductible payment and the tax saving shown do not apply.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.