How is the French PER deduction ceiling calculated?

It is 10% of your prior-year net professional income, capped at 10% of eight times the annual PASS (Plafond Annuel de la Sécurité Sociale). If your income is low, a floor of 10% of one PASS applies instead so everyone has a minimum ceiling.

What is the PASS and why does it matter?

The PASS is the annual social security ceiling set each year by the French government (43,992 EUR in 2025). The PER deduction cap is expressed as a multiple of it, so the maximum deductible amount rises with the PASS each year.

Can I use unused ceiling from previous years?

Yes. Any unused PER deduction ceiling can be carried forward and used for up to three following years. This calculator lets you add the carry-forward total so you can deduct a larger one-off contribution.

Do employer contributions reduce my ceiling?

Yes. Amounts already paid in by your employer or via a PERCO/PER collectif, and any deductible Madelin contributions, are subtracted from your available ceiling so you do not double-count the same tax relief.

Is the deduction the same as a tax credit?

No. A PER contribution is deducted from your taxable income, so the tax saved equals your contribution times your marginal income tax rate. A 30% marginal taxpayer paying 5,000 EUR saves 1,500 EUR in tax.

France PER (Plan d'Épargne Retraite) Deduction Ceiling Calculator

The French PER (Plan d’Épargne Retraite) lets you deduct retirement contributions from your taxable income, but only up to an annual ceiling called the plafond d’épargne retraite. This calculator works out that ceiling from your income and the PASS, then adds any unused allowance carried forward from the previous three years.

How it works

The current-year ceiling is the larger of two figures, then the 8x PASS cap is applied:

floor      = 10% × PASS (prior year)
income10   = 10% × net professional income (prior year)
cap        = 10% × 8 × PASS (prior year)
base       = min( max(floor, income10), cap )
available  = base − employer/PERCO contributions + carry-forward (3 years)

The floor guarantees a minimum ceiling even with little or no professional income, while the cap limits very high earners to 10% of eight PASS. Employer and collective-plan contributions already deducted are subtracted so the same relief is not claimed twice.

Example

With 2024 income of 80,000 EUR and a 2024 PASS of 46,368 EUR: income10 is 8,000 EUR, the floor is 4,636.80 EUR, and the cap is 37,094.40 EUR. The base ceiling is 8,000 EUR. If your employer already deducted 1,000 EUR and you carry forward 3,500 EUR of unused allowance, your available deductible amount is 8,000 − 1,000

3,500 = 10,500 EUR.

Notes

The ceiling is always based on the prior year’s income and PASS. Married or PACS couples can pool unused ceilings, which is not modelled here. The figure shown is the maximum you may deduct; you can always pay in more, but the excess gets no immediate tax relief.