Savings accounts and booklets: what are the differences?

Verified 01 August 2026 - Public Service / (Prime Minister)

Tableau - Comparison between the different types of savings accounts and booklets

Name

Audience concerned

Minimum

Ceiling

Availability

Interest

Taxation

Booklet A

All public

€10

Individual:

 €22,950

Association:

 €76,500

Funds available

1.7%

Exemption from income tax and social security contributions

Sustainable development and solidarity passbook savings account (LDDS)

Adult person

€10

€12,000

Funds available

1.7%

Exemption from income tax and social security contributions

Popular savings passbook (LEP)

Low-income earner

€30

€10,000

Funds available

2.50%

Exemption from income tax and social security contributions

Young booklet

12-25 years

€10

€1,600

  • Funds available
  • Withdrawals subject to authorization before 16 years

1.7% minimum

Exemption from income tax and social security contributions

Home savings account (CEL)

All public

€300 at the opening and

€75 for each installment

€15,300

Funds beyond €300 available

1.25%

+ soft loan and state premium

Income tax (since 2018) and social security contributions

Housing Savings Plan (PEL)

All public

€225 at the opening and

€540 /year until 10 years of the plan

€61,200

Funds available, but if withdrawn in the first 2 years, interest is reduced to CEL

Variable according to PEL opening date

+ soft loan and state premium

Income tax (PEL from 2018) and social security contributions

Term account

All public

Fixed by the bank

No ceiling

Funds not available before the term, otherwise no interest

Fixed by the bank

(fixed, progressive or variable rate)

Taxation at income tax and social security contributions

Bank savings account or booklet

All public

Free payments

No ceiling

Funds available

Fixed by the bank

(possible variations over time)

Taxation at income tax and social security contributions

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