Income Tax - Retirement Savings Contributions (deduction)
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2025 income tax return for 2024
This page is up to date on 1er January 2025.
However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.
Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.
The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.
If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.
Do you have a retirement savings product? In some cases, you can deduct the contributions paid from your overall net income. To qualify, you must indicate the amount of contributions paid on your income tax return. We tell you the rules to know.
Retirement savings products are savings products long-term.
During the investment phase, you can, in some cases, deduct contributions that you pay.
You will have to wait for your retirement (except exceptional release case) to collect a life annuity or a capital. That money will then be available taxable.
You may be eligible for the deduction of contributions you have made for the following retirement savings products, subject to conditions:
- Individual Retirement Savings Plan (PER)
- Company Retirement Savings Plan (Father)
- Group company Retirement Savings Plan (Pereco)
- Mandatory company Retirement Savings Plan (Pero)
- People's Retirement Savings Plan Perp
- Group Retirement Savings Plan (Perco)
You can also benefit, subject to conditions, from the deduction of contributions you have made for the following optional plans:
- Prefect for public servants
- Corem Mutual Pension Supplement
- CGOS Hospital Retirement Supplement.
Warning
Certain contributions paid as a result of self-employment are only deductible from business income concerned (industrial and commercial benefits - BIC or non-commercial profits - BNC for example).
The deductible contributions are the ones you pay voluntarily on an individual basis.
FYI
Contributions made to redeem retiring quarters are deductible under special conditions. They should not be included in deductible contributions to retirement savings plans.
The amounts paid in a year are deductible from the taxable income of the year concerned, within a ceiling fixed for each member of the tax shelter.
For example, amounts paid in 2024 are deductible from your 2024 taxable income (2025 reporting). Payments made in 2025 will be deductible from your 2025 taxable income (2026 reporting).
FYI
The ceiling available for contributions paid in 2025 is indicated on your tax notice 2024.
If you do not use all or part of your deduction limit, you can carry forward to the next 3 years.
Example :
If you have not used your 2023 income tax deduction limit, you can use it to increase your 2024, 2025 or 2026 income tax deduction limit.
If you have not used your 2024 income tax deduction limit, you can use it to increase your 2025, 2026 or 2027 income tax deduction limit.
The amount of the ceiling depends on your situation:
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You're a salaried employee
The maximum deduction limit for pension contributions is 10% wages and salaries reported on your 2024 tax return.
The amount of the ceiling is at least of €4,637 and maximum of €37,094.
The amount of the ceiling is reduced the following:
- Contributions to supplementary pension schemes made compulsory in the company for employees (employers’ share for its tax-free amount and employees’ share for its amount deductible from salary)
- Employer’s contribution to the Collective Retirement Savings Plan (Perco), the Collective Retirement Savings Plan (Perco) or the Compulsory Retirement Savings Plan (Pero) up to the company’s income tax-exempt amount
- Entitlements recorded on the CET (Time Savings Account) or, in the absence of the CET, monetized, exempt leave days (up to 10 days) allocated by the employee to a Perco, Supplementary company Pension Plan or Pereco.
The ceiling is increased the unused deduction limit (or part of the limit) in the previous 3 years, from oldest to newest.
Example :
You didn't use up your entire deduction limit in 2023 and 2024.
Your 2025 contributions are deducted as a priority from your 2025 limit.
The amount that exceeds your 2025 cap is deducted from the remaining portion of your 2023 cap, and then from the remaining portion of your 2024 cap.
FYI
Payments in a PERPER : Retirement Savings Plan sums from wage savings (profit-sharing, participation, employer contributions) are exempt from income tax.
You're independent
The ceiling is equal to 10% professional income (BICBIC : Industrial and commercial profits, NBCNBC : Non-commercial profits, BABA : Agricultural profit) reported on the 2024 tax return.
The ceiling amount is at minimum of €4,637 and the maximum of €37,094.
The amount of the ceiling is reduced contributions voluntary schemes for self-employed persons and managers, for the amount deductible from profit or loss, without taking into account their proportion corresponding to 15% the share of taxable profit between one and eight times the annual amount of the social security ceiling.
The ceiling is increased the unused deduction limit (or part of the limit) in the previous 3 years, from oldest to newest.
Example :
You didn't use up your entire deduction limit in 2023 and 2024.
Your 2025 contributions are deducted as a priority from your 2025 limit.
The amount that exceeds your 2025 cap is deducted from the remaining portion of your 2023 cap, and then from the remaining portion of your 2024 cap.
You are unemployed or retired without a professional income
The ceiling is €4,637.
The ceiling is increased the unused deduction limit (or part of the limit) in the previous 3 years.
For example, if you did not use your full deduction limit in 2024, you can use the remaining portion to increase your deduction limit in 2025.
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You're a salaried employee
The maximum deduction limit for pension contributions is 10% wages and salaries reported on your 2024 tax return.
The amount of the ceiling is at least of €4,637 and maximum of €37,094.
The amount of the ceiling is reduced the following:
- Contributions to supplementary pension schemes made compulsory in the company for employees (employers’ share for its tax-free amount and employees’ share for its amount deductible from salary)
- Employer’s contribution to the Collective Retirement Savings Plan (Perco), the Collective Retirement Savings Plan (Perco) or the Compulsory Retirement Savings Plan (Pero) up to the company’s income tax-exempt amount
- Entitlements recorded on the CET (Time Savings Account) or, in the absence of the CET, monetized, exempt leave days (up to 10 days) allocated by the employee to a Perco, Supplementary company Pension Plan or Pereco.
The ceiling is increased the unused deduction limit (or part of the limit) in the previous 3 years, from oldest to newest.
Example :
You didn't use up your entire deduction limit in 2023 and 2024.
Your 2025 contributions are deducted as a priority from your 2025 limit.
The amount that exceeds your 2025 cap is deducted from the remaining portion of your 2023 cap, and then from the remaining portion of your 2024 cap.
FYI
Payments in a PERPER : Retirement Savings Plan sums from wage savings (profit-sharing, participation, employer contributions) are exempt from income tax.
You're independent
The ceiling is equal to 10% professional income (BICBIC : Industrial and commercial profits, NBCNBC : Non-commercial profits, BABA : Agricultural profit) reported on the 2024 tax return.
The ceiling amount is at minimum of €4,637 and the maximum of €37,094.
The amount of the ceiling is reduced contributions voluntary schemes for self-employed persons and managers, for the amount deductible from profit or loss, without taking into account their proportion corresponding to 15% the share of taxable profit between one and eight times the annual amount of the social security ceiling.
The ceiling is increased the unused deduction limit (or part of the limit) in the previous 3 years, from oldest to newest.
Example :
You didn't use up your entire deduction limit in 2023 and 2024.
Your 2025 contributions are deducted as a priority from your 2025 limit.
The amount that exceeds your 2025 cap is deducted from the remaining portion of your 2023 cap, and then from the remaining portion of your 2024 cap.
You are unemployed or retired without a professional income
The ceiling is €4,637.
The ceiling is increased the unused deduction limit (or part of the limit) in the previous 3 years.
For example, if you did not use your full deduction limit in 2024, you can use the remaining portion to increase your deduction limit in 2025.
The contributions paid are to be indicated in the part Deductible expenses (retirement savings) on your tax return.
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Department in charge of taxes (treasury, tax department...)
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