You have a Retirement Savings Plan (PER) and wish to deduct your payments when filing 2024 income from 2023 income. The ceiling for deductibility of payments can be increased… If you are a couple subject to joint taxation. Find out how here.
Making voluntary payments into a retirement savings plan (PER) allows you to reduce your taxable income. A tax advantage offered by the State in return for blocking this savings until your retirement. Thus investing in a PER during the year 2023 inevitably reduces your 2023 resources… and allows you to reduce your taxes paid this year.
Retirement: very good news or bad surprise for your PER rate in 2023?
How to pool retirement savings deduction ceilings?
The 2024 income declaration campaign began this Thursday, April 11. The deadlines are Thursday May 23, May 30 or June 6 depending on the department.
Income tax 2024 *
Thursday May 23, 2024 11:59 p.m.
Thursday May 30, 2024 11:59 p.m.
Thursday June 6, 2024 11:59 p.m.
Hover over a department to view the tax filing deadline.
*Declaration deadlines 2024 2023 revenue
When completing your income tax return, you may have realized that the payments made to your PER exceed the authorized ceiling.
If you are a couple, subject to joint taxation, it is possible to add your respective ceilings. How? Go to the deductible expenses section, retirement savings paragraph: contributions paid into new retirement savings plans.
After having entered box 6NS, or 6NT for the co-declarant, the amount paid voluntarily in 2023, check box 6QR. A subtlety that can prove useful in the event of a significant difference in income, professional situations or different savings capacities.
Attention. Boxes 6OS and 6OT only concern voluntary payments made by self-employed workers on a PER.
Contributions made on a Perp, Prfon or even Corem are declared on the lines 6RS or 6RT (depending on which member of the household made the payment). For Madelin contracts, reserved for non-salaried workers2023 payments are filled in on the line 6QS-6QT.
How much can be deducted each year?
As a reminder, this ceiling is calculated automatically. It corresponds to 10% of your annual income, within the limit of 35,194 euros euros in 2023. Furthermore, it can be accumulated over the last three years. This ceiling therefore consists of the annual ceiling applicable to contributions paid in 2023 (based on 2023 income) to which we add the unused applicable annual ceilings from the 3 previous years.
The tax deduction applies for your PER but also for payments made on old Perp, Madelin retirement contracts or other Prfon for civil servants.
Taxation of the retirement savings plan (PER)