Income tax - Retirement savings contributions (deduction)

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Do you have a retirement savings product? In some cases, you can deduct contributions from your overall net income. To qualify, you must indicate the amount of contributions paid on your tax return. We'll tell you what you need to know about your retirement savings contributions in 2025 and 2026.

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 unblocking case) to collect a life annuity or a capital. That money will then be taxable.

Contributions 2025

You can benefit, under certain conditions, from the deduction of contributions you have paid for the following retirement savings products:

You can also benefit, under certain conditions, from the deduction of contributions you have made for the following optional plans:

  • Prefon for civil 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 make voluntarily in an individual capacity.

FYI  

Contributions made to buy back retirement quarters are deductible under special conditions. They should not be included in deductible contributions for retirement savings plans.

Amounts paid in a year are deductible from the taxable income of the year concerned, within the limit of a ceiling fixed for each member of the tax home.

If you are married or past and subject to joint taxation, you can request (in your tax return) the pooling of your ceilings.

Amounts paid in 2025 are deductible from your 2025 taxable income (2026 return).

If you do not use all or part of your deduction limit, you can carry over to the next 3 years.

Example :

If you did not use your deduction limit for the taxation of your 2024 income, you can use it to increase your deduction limit for the taxation of your 2025, 2026 or 2027 income.

If you did not use your deduction limit for the taxation of your 2025 income, you can use it to increase your deduction limit for the taxation of your 2026, 2027 or 2028 income.

The amount of the cap depends on your situation:

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You are an employee

Your personalized ceiling is calculated by the tax services in several stages.

The deduction limit for pension contributions is equal to 10% of your 2025 operating income (net of professional expenses) (with a maximum of €37,094), or to €4,637 if this amount is higher.

This amount is reduced of the following:

  • Contributions to supplementary pension schemes made compulsory in the company for employees (employer's share for its non-taxable amount and employee's share for its amount deductible from salary)
  • Employer's contribution to the Group Retirement Savings Plan (Perco), Group company Retirement Savings Plan (Pereco) or Mandatory Retirement Savings Plan (Pero) up to the amount exempt from income tax
  • Entitlements on the TEC (time savings account) or, in the absence of a TEC, on monetized, exempt leave days (up to 10 days) allocated by the employee to a Perco, a supplementary company pension plan or a Pereco.

The ceiling is increased of the unused deduction limit (or of the portion of the limit) in the previous 3 years, from the oldest to the newest.

Example :

You didn't use your full 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.

The personalized ceiling applied to your contributions paid in 2025 is indicated on your tax notice 2025 (on 2024 revenues).

It is also printed on your tax return.

It corresponds to the sum of the ceiling calculated on your 2024 revenues and the unused ceilings calculated on the revenues of the 3 previous years.

You are unemployed or retired without professional income

The ceiling is €4,637.

The ceiling is increased of the unused deduction limit (or of the portion of the limit) in the previous 3 years, from the oldest to the newest.

Example :

You didn't use your full 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 will be deducted from the remaining portion of your 2023 cap and then from the remaining portion of your 2024 cap.

The personalized ceiling applied to your contributions paid in 2025 is indicated on your tax notice 2025 (on 2024 revenues).

It corresponds to the sum of the ceiling calculated for your 2024 revenues and the unused ceilings calculated on the revenues of the previous 3 years.

FYI  

Some special rules shall apply to self-employed persons.

Retirement savings contributions paid in 2025 are to be reported in 2026.

The contributions paid are to be indicated in the part Deductible expenses (retirement savings) your tax return.

Contributions 2026

You can benefit, under certain conditions, from the deduction of contributions you have paid for the following retirement savings products:

You can also benefit, under certain conditions, from the deduction of contributions you have made for the following optional plans:

  • Prefon for civil 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 make voluntarily in an individual capacity.

FYI  

Contributions made to buy back retirement quarters are deductible under special conditions. They should not be included in deductible contributions for retirement savings plans.

Amounts paid in a year are deductible from the taxable income of the year concerned, within the limit of a ceiling fixed for each member of the tax home.

If you are married or past and subject to joint taxation, you can request (in your tax return) the pooling of your ceilings.

Amounts paid in 2026 are deductible from your 2026 taxable income (2027 return).

If you do not use all or part of your deduction limit, you can carry over to the next 3 years.

Example :

If you did not use your deduction limit for the taxation of your 2025 income, you can use it to increase your deduction limit for the taxation of your 2026, 2027 or 2028 income.

If you do not use your 2026 income tax deduction limit, you can use it to increase your 2027, 2028 or 2029 income tax deduction limit.

The amount of the cap depends on your situation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

You are an employee

Your personalized ceiling is calculated by the tax services in several stages.

The deduction limit for pension contributions is equal to 10% of your 2025 operating income (net of professional expenses) (with a maximum of €37,680), or to €4,710 if this amount is higher.

This amount is reduced of the following:

  • Contributions to supplementary pension schemes made compulsory in the company for employees (employer's share for its non-taxable amount and employee's share for its amount deductible from salary)
  • Employer's contribution to the Group Retirement Savings Plan (Perco), Group company Retirement Savings Plan (Pereco) or Mandatory Retirement Savings Plan (Pero) up to the amount exempt from income tax
  • Entitlements on the TEC (time savings account) or, in the absence of a TEC, on monetized, exempt leave days (up to 10 days) allocated by the employee to a Perco, a supplementary company pension plan or a Pereco.

The ceiling is increased of the unused deduction limit (or of the portion of the limit) in the previous 3 years, from the oldest to the newest.

Example :

You didn't use your full deduction limit in 2024 and 2025.

Your 2026 contributions are deducted as a priority from your 2026 limit.

The amount that exceeds your 2026 cap is deducted from the remaining portion of your 2024 cap and then from the remaining portion of your 2025 cap.

The personalized ceiling applicable to your contributions paid in 2026 will be indicated on your tax notice 2026 (on 2025 revenues).

It corresponds to the sum of the ceiling calculated on your 2025 revenues and the unused ceilings calculated on the revenues of the previous 3 years.

You are unemployed or retired without professional income

The ceiling is €4,710.

The ceiling is increased of the unused deduction limit (or of the portion of the limit) in the previous 3 years, from the oldest to the newest.

Example :

You didn't use your full deduction limit in 2024 and 2025.

Your 2026 contributions are deducted as a priority from your 2026 limit.

The amount that exceeds your 2026 cap is deducted from the remaining portion of your 2024 cap and then from the remaining portion of your 2025 cap.

The personalized ceiling applicable to your contributions paid in 2026 will be indicated on your tax notice 2026 (on 2025 revenues).

It corresponds to the sum of the ceiling calculated for your 2025 revenues and the unused ceilings calculated on the revenues of the previous 3 years.

FYI  

Some special rules shall apply to self-employed persons.

Retirement savings contributions paid in 2026 will be reportable in 2027.

The contributions paid will be indicated in the part Deductible expenses (retirement savings) your tax return.

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