Up to what amount can I deduct my voluntary contributions from my taxes?

Only within the framework of a Collective PER or a Mandatory PER.

For employees:

• 10% of your annual professional income,

• In the case of high income, the maximum ceiling is set at 10% of 8 times the annual social security ceiling (PASS) of the previous year (€37,680 in 2025)

• In the case of low income, the floor is set at 10% of the PASS of the previous year (€4,710 in 2025)

For self-employed workers:

• 10% of professional income (BIC, BNC, BA) declared on the 2026 income tax return, up to a limit of 8 times the PASS. This amounts to a minimum of €4,806 and a maximum of €37,448.

• 15% of the portion of taxable profit between 48,060 euros and 384,480 euros, i.e. a deductible amount capped at 57,672 euros in 2026.

• These two ceilings are cumulative: a self-employed worker can therefore deduct a maximum of 96,120 euros in 2026 .

⚠️ These limits take into account:

• Regarding any potential employer contribution received on your Group Retirement Savings Plan (PER Collectif),

• Mandatory contributions paid into a mandatory retirement savings plan (PER Obligatoire),

• Personal tax-deductible contributions already made for the current year to your Group Retirement Savings Plan (PER Collectif) and/or Mandatory Retirement Savings Plan (PER Obligatoire),

• Unused days off, monetized and placed on your Group PER and/or Mandatory PER.

You will then need to deduct these amounts from the overall budget.

For example, if you earn €60,000, you can deduct up to €6,000 of your voluntary contributions from your taxable income. You received a €2,000 employer matching contribution to your Group Retirement Savings Plan (PER Collectif) and €2,000 in mandatory contributions to your Mandatory Retirement Savings Plan (PER Obligatoire). Therefore, you can only deduct €2,000 of your voluntary contributions from your taxable income.