What are the income limits for opening a popular savings account in 2026?

The annual interest rate of the popular savings account (LEP) has been set at 2.5% since 1 February 2026 ; this rate is 1.5% for the livret A.

In 2026, before opening a SARA, the bank verifies, based on the date of the request for opening, your reference tax income of the year 2024 (present on your tax notice 2025) or 2025 (on your tax notice available from summer 2026). This tax income should not exceed a ceiling, which varies according to the composition of your household. The revenue cap for opening a SMP in 2026, in metropolitan France, is for example:

• €23,028 for a single person (1 share of family quotient), compared with €22,823 previously;
• €35,326 for a married or former couple subject to joint taxation (2 shares of family quotient), up from €35,012;
• €47,624 for a married or former couple subject to joint taxation, and having 2 children in primary or exclusive dependency (3 shares of family quotient), against € 47,203 previously.

If your income exceeds your family situation limit in one year, you can keep your SMP. On the other hand, when your income exceeds this ceiling 2 consecutive years, your SMP is necessarily closed.

You can find on our practical sheet dedicated to the popular savings account the income ceiling corresponding to each family situation, in metropolitan France and overseas.