Income tax - Do I have to declare employee savings?

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.

You must report in 2026 the amounts received in 2025 under an employee savings plan. However, there are exemptions.

The amounts paid by your employer are exempt from tax within certain limits, if they are paid in application of one of the following employee savings plans:

  • PEE: titleContent
  • IEP: titleContent
  • Perco: titleContent
  • PER: titleContent of collective company (also called Pereco or Perecol).

You have no not to be declared the amounts exempted.

The income of titles placed in a PEE: titleContent or a IEP: titleContent are also exempt of tax if the 2 the following conditions are met:

  • Reinvested income in the savings plan
  • Compliance with the duration of unavailability of securities.

Please note

Amounts paid as part of employee savings are subject to social contributions.

You have no not to be declared the following sums:

  • Amounts paid on a Perco: titleContent corresponding to days of rest not taken
  • Compensation from a TEC corresponding to sums from profit-sharing and participation (after the blocking period) or a PEE: titleContent.

You do not have to declare your interest provided that the amounts received are filed within 15 days payment into one of the following employee savings plans:

  • PEE: titleContent
  • IEP: titleContent
  • Perco: titleContent
  • PER: titleContent of collective company (also called Pereco or Perecol).

The exemption applies to amounts paid up to €35,325 in 2025 (€36,045 in 2026).

Please note

Amounts paid as part of employee savings are subject to social contributions.

Amounts that are not exempt are subject to declare with your salaries.

These sums are exempt provided that they remain blocked for a minimum period (in principle 5 years).

However, there are authorized cases of early release.

You have no not to be declared the amounts exempted.

Amounts that are not exempt are subject to declare with your salaries.

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