PER Retirement Savings Tax Deduction Guide 2026

The Plan d’Épargne Retraite (PER) is a premier tax-sheltered retirement account introduced in France to help individuals build private retirement capital while enjoying immediate tax breaks.

How PER Tax Deductions Work

Contributions made into a PER account during the calendar year are deductible from your net taxable income (revenu net imposable).

The immediate tax savings formula depends directly on your Marginal Tax Rate (TMI): $$\text{Tax Savings} = \text{Annual Contribution} \times \text{TMI}$$

For instance, if your TMI is 30% and you contribute 4,000€ into your PER, you reduce your yearly income tax bill by 1,200€ (bringing your net out-of-pocket investment down to 2,800€).

Calculate Your Income Tax Refund

Estimate your PER tax reduction instantly! Try our free PER Tax Savings Calculator 2026. To project your state and complementary pension payouts, visit our French Pension Calculator.