Source date: 2026-04-28
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Individual retirement savings plan: new tax rules in 2026 Published on April 29, 2026 - Service Public / Direction de l'information légale et administrative (Premier ministre)
The 2026 Finance Act changes some tax rules for the retirement savings plan (PER). Service Public explains what is changing.
Image 1 Credits: Robert Kneschke - stock.adobe.com
The retirement savings plan (PER) is a long-term savings product introduced in 2019 by the PACTE Act (on business growth and transformation). It is gradually replacing other retirement savings plans.
This plan lets you build up savings to supplement your income when you retire. It operates under “managed allocation,” meaning your savings are invested in a way that optimizes their return. Management can be delegated to a professional, or you can decide to manage your investments yourself.
In principle, the savings are locked until you retire.
There are 3 types of PER:
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the individual PER (which replaced the Perp and the Madelin contract);
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the collective company PER (also called Pereco or Perecol);
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the mandatory company PER (which replaced the Article 83 contract).
New PER tax rules under the 2026 Finance Act
The 2026 Finance Act introduced 3 changes to PER taxation (all types included). Older retirement savings products are not affected and keep their own regime.
Increase in social security contributions
Due to a 1.4-point increase in the Generalized Social Contribution (CSG) on income from capital, adopted by the 2026 Social Security Financing Act, the overall rate of social security contributions on the PER rose from 17.2% to 18.6% .
This new rate applies to all PER plans on amounts withdrawn since January 1, 2026, whether paid out as an annuity or as capital.
End of deductibility for payments from age 70
From the age of 70, payments made are no longer deductible from taxable income. The measure applies retroactively to payments made since January 1, 2026.
As a reminder, until you turn 70, you can deduct from your taxable income for a given year the amounts you paid into your PER during that same year, up to a ceiling.
Carryforward period extended for unused deduction ceilings
Taxpayers could use unused deduction ceilings from the previous 3 years; they can now go back up to 5 years for amounts paid in 2026 . The ceilings are indexed to the annual Social Security ceiling (PASS) in force.
The option of pooling between spouses is maintained: a person can use their spouse’s unused ceiling.
Legal texts and references
See also
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What are the income ceilings for opening a popular savings account in 2026? Service Public
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Duplicate savings passbooks: the verification requirement for banks has been postponed Service Public
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How does the individual retirement savings plan (PER) work? Ministère chargé de l'économie
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Why is the French household savings rate so high? Vie-publique.fr
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Source: Service-Public particuliers