Preparing peacefully for retirement while optimizing one’s tax situation is now a major challenge for millions of French people. In 2025, the Plan Épargne Retraite (PER) confirms its position as a preferred tool to combine these two objectives. With nearly 7 million holders and over 92 billion euros in assets, this scheme is no longer a simple savings envelope but a powerful lever to reduce income tax. Contributions made in 2024 thus take on their full meaning at tax declaration time, offering significant tax deduction possibilities.
In a context where 2025 tax rules impose new regulations and ceilings, knowing how to fully utilize one’s retirement savings plan becomes an indispensable skill. Whether you are an employee, self-employed, or a couple, mastering contributions, deduction ceilings, and declaration methods is essential to maximize your tax savings. Faced with multiple and sometimes complex schemes – individual PER, former Perp, Madelin – navigating methodically guarantees not only effective retirement preparation but also a tangible tax gain. Discover how to leverage your 2024 contributions to optimize your taxation and secure your financial future.
- 1 Mastering the tax advantages of the Plan Épargne Retraite in 2025: principles and operation
- 2 Calculating and using your tax deduction ceiling to maximize contributions in 2024
- 3 How to correctly report your PER contributions in the tax declaration: avoid common mistakes
- 4 Why the Plan Épargne Retraite has become an essential lever for tax optimization in 2025
Mastering the tax advantages of the Plan Épargne Retraite in 2025: principles and operation
The Plan Épargne Retraite (PER) relies on a simple yet powerful mechanism: voluntary contributions made in 2024 to this vehicle are deductible from taxable income declared in 2025. This tax deduction directly contributes to reducing the taxable base, thus allowing significant relief on the tax due. This scheme concerns individual PER contracts, company contracts, as well as former plans such as Perp and Madelin – provided the tax deduction option was chosen at the time of contributions.
Each year, managers – including major players such as Malakoff Humanis, AG2R La Mondiale, Swiss Life, or Crédit Agricole – send a unique tax form to their clients. This document details the amounts paid that qualify for deduction. To correctly declare these amounts, one must refer to specific lines in the income declaration:
- Individual PER: boxes 6NS (and 6NT for the co-declarant)
- Self-employed: boxes 6OS and 6OT
- Former Perp: lines 6RS and 6RT
- Former Madelin: lines 6QS and 6QT
For a joint declaration, deduction ceilings can be combined via box 6QR, a valuable trick if spouses’ incomes differ significantly. For example, in the case of a couple where one spouse has a high ceiling, pooling the deduction maximizes the overall tax benefit. Thus, a precise understanding of these lines and mechanisms is essential. Each type of subscriber – employee, self-employed, or civil servant – must adjust their declaration, but the logic remains the same: convert contributions into a real tax reduction while preparing their financial future.
The PER is therefore not just a retirement investment, but a tax optimization tool that, when well used, transforms savings into a tangible advantage. Thanks to rigorous declaration and precise knowledge of the rules, every taxpayer can maximize their tax gains while building useful capital for retirement.
Calculating and using your tax deduction ceiling to maximize contributions in 2024
Every tax benefit stems from a ceiling, a constraint often unknown but crucial to consider. In 2025, this deduction ceiling generally corresponds to 10% of net professional income from 2024, up to a maximum ceiling set by Social Security at €47,100. This rule means that for an employee or self-employed person with modest income, the deduction can reach several thousand euros, while for higher incomes, the maximum deductible amount can exceed €37,000.
Checking your deduction ceiling is simple: it is indicated on your tax notice and accessible via the “Retirement savings park” section during the online declaration. Moreover, unused ceilings from the previous two years are added to the 2024 deduction margin, thus allowing even greater tax optimization possibilities. This carry-forward ability is a strategic lever little exploited, which can turn a year of saving into a disproportionate tax gain.
To illustrate this principle, let’s take the example of Julia, a consultant in Lyon. Julia earns €55,000 of professional income in 2024, entitling her to a theoretical deduction ceiling of €5,500. If she makes a €4,000 contribution to her PER, she will deduct the full amount from her taxable income in 2025, significantly reducing her tax. If she did not use her entire ceiling in 2023, she can also carry forward this unused margin, thereby increasing the possible deduction.
Distinguishing ceilings according to professional situations
Deduction ceilings are not uniform for all professionals. Non-salaried workers (TNS) benefit from specific rules. Thanks notably to Madelin contracts, they can deduct up to 15% of their profit, with ceilings generally higher than employees. This distinction is definitely worth considering in a tax optimization approach.
| Situation | Potential deduction margin | Optimal contribution amount in 2024 |
|---|---|---|
| Employee with average income (e.g. €45,000) | €4,500 (10% of income) | €4,500 |
| Self-employed with €70,000 profit | Up to 15% of profit | €10,500 |
| Couple with asymmetric incomes | Sum of individual ceilings | Either the highest ceiling of the two spouses |
In summary, anticipating and precisely calculating one’s deduction ceiling is the first step in a successful retirement saving and tax optimization strategy. The savings effort can be programmed automatically, adapted to the marginal tax rate, and intelligent carry-forwards can be planned over several years. This methodical approach ensures sustainable and smooth optimization.
How to correctly report your PER contributions in the tax declaration: avoid common mistakes
A well-completed tax declaration is essential to benefit from the tax advantages linked to the retirement savings plan. Yet, many errors occur every year: omissions, incorrect lines used, or ceiling overruns. Such mistakes may result either in non-consideration of deductions or unpleasant tax audits.
To avoid these traps, it is necessary to clearly identify the unique tax form sent by your PER managing organization, whether LCL Épargne Retraite, AXA, Allianz, or others. This document clearly states the amount of contributions eligible for deduction as well as the corresponding line in the income declaration.
Here are the essential tips to successfully complete this step:
- Faithfully report the amount indicated on the tax form in your declaration
- Adapt the line according to the contract type: individual, collective, or former Perp/Madelin
- Correct the deduction ceiling if the tax notice specifies it via line 6PS on impots.gouv.fr
- For couples, pool ceilings in box 6QR to enhance the tax benefit
| Contract type | Line to fill | Common mistake | Possible correction |
|---|---|---|---|
| Individual PER | 6NS or 6NT | Omission of tax deduction | Yes, via line 6PS |
| Company PER | Not concerned (deduction already considered) | Entry of non-deductible amount | Yes |
| Former Perp | 6RS or 6RT | Wrong line used | Yes |
Vigilance remains the watchword. Rigorous monitoring of fiscal documents and attentive entry can make all the difference between a substantial tax gain and a lost benefit, sometimes due to simple declaration errors. Those who adopt this serious habit position themselves advantageously to optimize their retirement investment and fully benefit from 2025 taxation.
Why the Plan Épargne Retraite has become an essential lever for tax optimization in 2025
The Plan Épargne Retraite has established itself as a major tax relief tool, now rivaling traditional investments such as life insurance or the PEA. This appeal is explained by the deductibility of contributions from taxable income, a feature that allows a strong reduction in tax due, especially for households in a high marginal tax bracket.
This scheme is particularly relevant for:
- Executives and liberal professions with high incomes
- Business owners seeking to optimize their taxation
- Taxpayers with unused ceilings from previous years
- Those wishing to combine different retirement investment solutions (SCPI, life insurance, PER, etc.)
Moreover, the appeal of the PER also lies in its flexibility at exit, which can be in lump sum or annuity, offering several levers to optimize taxation at retirement. This flexibility adds to the possibility to adjust contributions according to income evolution and family situation.
| Savings product | Main tax advantage | Possible complementarity |
|---|---|---|
| Plan Épargne Retraite | Deductibility of contributions from tax | Yes, with life insurance and SCPI |
| PEA | Capital gains exemption after 5 years | Yes, complementary stock management |
| Life insurance | Reduced taxation after 8 years | Yes, for wealth transfer |
Ultimately, in 2025, the Plan Épargne Retraite establishes itself as a powerful lever not only to prepare for retirement but also to maximize tax benefits. By combining good knowledge of ceilings, rigorous declaration, and intelligent planning of 2024 contributions, every saver can grow their retirement investment within a favorable tax framework. This dual approach towards better taxation and effective retirement preparation characterizes the growing French interest in this investment.
