What are the tax advantages of the PER?

Taxation is the main asset of the Retirement Savings Plan (PER). Indeed, each voluntary payment is deductible from taxable income, within the limit of an annual ceiling (10% of professional income or 10% of the PASS).

👉 Concrete example: Paul earns 50,000 € per year. He pays 5,000 € on his PER. His taxable income therefore drops to €45,000. With a marginal tranche at 30%, he saves €1,500 in taxes.

This immediate tax advantage boosts the profitability of the PER from the first years. At the exit, taxation depends on the chosen withdrawal method:

In a life annuity, the annuity is taxed as a retirement pension.

In capital, only a part is taxed, the rest benefits from a more favorable regime.

Another advantage: in the event of transmission, the PER benefits from advantageous taxation if the payments were made before 70 years old, which also makes it a tool for wealth transmission.

In summary, the PER allows one to reduce taxes immediately while preparing for the future.