What are the differences between a PEL and a CEL?

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

The home savings plan (PEL) and the home savings account (CEL) are savings products.

They can allow you to obtain a favorable loan (and sometimes a government premium) to finance the purchase of a property or to carry out work.

But there are differences between these two devices. We present them to you.

Tableau - Comparison between an ELP and a CEL as a savings product
	ELP	CEL
Initial payment	€225	€300
Deposit ceiling	€61,200	€15,300
Interest rates (plan or account remuneration)	2.00%	1.00%
Periodicity of payments	Regular payments from €45 per month or €135 by quarter or €270 by semester	Free payments of at least €75
Possibility of partial withdrawal of funds	No: a withdrawal results in the closure of the ELP, which can however be transformed into a CEL	Yes, provided the account balance is at least €300 after removal.
Taxation	Taxable interest on income tax and social security contributions	Taxable interest on income tax and social security contributions

Tableau - Comparison between an ELP and a CEL as a savings product
	ELP	CEL
Initial payment	€225	€300
Deposit ceiling	€61,200	€15,300
Interest rates (plan or account remuneration)	2.00%	1.00%
Periodicity of payments	Regular payments from €45 per month or €135 by quarter or €270 by semester	Free payments of at least €75
Possibility of partial withdrawal of funds	No: a withdrawal results in the closure of the ELP, which can however be transformed into a CEL	Yes, provided the account balance is at least €300 after removal.
Taxation	ELP under 12 years of age : interest exempt from income tax but subject to social security contributions ELP over 12 years of age : interest taxable for income tax and social security contributions	Interest exempt from income tax but subject to social security contributions

Tableau - Comparison of loans granted under an ELP or CEL
	ELP	CEL
Time to borrow	4 years	18 months (provided you have accumulated a certain interest value)
Maximum loan	€92,000	€23,000
Duration of the loan	From 2 to 15 years	From 2 to 15 years
Loan interest rate	Variable according to the opening date of the ELP	Variable according to the period of savings on the CEL
What to finance with this loan?	The purchase or construction of a principal residence (or secondary residence if new) Certain upgrades, extensions or repairs

Tableau - Comparison of loans granted under an ELP or CEL
	ELP	CEL
Time to borrow	4 years	18 months (provided you have accumulated a certain interest value)
Maximum loan	€92,000	€23,000
Duration of the loan	From 2 to 15 years	From 2 to 15 years
Loan interest rate	Variable according to the opening date of the ELP	Variable according to the period of savings on the CEL
Maximum State Premium	€1,000	€1,144
What to finance with this loan?	The purchase or construction of a principal residence (or secondary residence if new) Certain upgrades, extensions or repairs

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