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Tax optimisation simulator: PER, FCPI, FIP, SOFICA compared for the same amount
Reducing your tax is not just a matter of choosing a product: each lever has its own mechanism — deduction from income or tax reduction — its ceiling and its trade-off. For the same amount, the simulator compares the saving each lever gives at your marginal rate, under the 2026 rules.
Four levers compared: PER, FCPI, FIP Corsica and Overseas, SOFICA
Calculated based on your income and family situation
€10,000 of reductions a year, applied to the calculation
The simulator
Compare your tax reduction levers
Enter the amount to invest, your marginal tax rate, your household's earned income and your family situation. The calculation runs in your browser: your data is neither stored nor transmitted.
Tax optimisation simulator
For the same amount, compare the tax saving from each lever according to your bracket and your ceilings.
Indicative calculation, based on 2026 rules and the assumptions entered above.
Why
Why your marginal rate decides the lever
A deduction, such as the PER's, reduces taxable income: it is worth your marginal rate, 30% or 41% of each euro paid in, and nothing if you are not taxable. A reduction — FCPI, FIP, SOFICA — cuts the tax itself, at a rate set by law whatever your income.
The two are not equivalent. The PER deduction defers tax to withdrawal, when contributions are taxed on the progressive scale; reductions are final, but the money stays locked for at least 5 years in unlisted companies or audiovisual productions.
Reductions count towards the overall ceiling on tax breaks of €10,000 a year, raised to €18,000 when SOFICA or overseas investments are involved (Article 200-0 A of the French Tax Code). The PER deduction does not count.
What the calculation shows
What the comparison reveals
At 41%, €10,000 paid in saves €4,100 in tax; at 11%, €1,100. The deduction ceiling is 10% of your earned income, between €4,710 and €37,680 for 2026 contributions (Article 163 quatervicies of the French Tax Code).
In 2026, only FCPIs invested in young innovative companies and FIPs for Corsica and Overseas give entitlement to a 30% reduction; mainland FIPs no longer do.
A reduction of 30% to 48% depending on the company's commitments, up to 25% of total net income and €18,000 a year (Article 199 unvicies of the French Tax Code). It is the lever for high taxpayers who have already filled the €10,000 ceiling.
Case study
Case study: €10,000 to invest, 41% bracket
A couple taxed in the 41% bracket, with €120,000 of earned income, has €10,000 to invest before the end of the year.
| Lever | Tax saving | Trade-off |
|---|---|---|
| PER | €4,100 | Tax deferred until withdrawal, savings locked until retirement except in cases of early withdrawal |
| FCPI for young innovative companies | €3,000 | Shares locked for at least 5 years, unlisted companies |
| FIP Corsica or Overseas | €3,000 | Shares locked for at least 5 years, unlisted companies |
| SOFICA | €3,000 to €4,800 | Shares locked for at least 5 years, outside the €10,000 ceiling |
At 41%, the PER gives the biggest saving for the year; SOFICA takes over once the €10,000 ceiling on reductions is reached. The right mix depends on your horizon, your need for liquidity and the reductions you already use.
In practice
No lever should be chosen in isolation
This simulator compares tax savings for the same amount. The final choice takes into account what it cannot see: your other reductions, your horizon, your need for liquidity, the quality of the funds available this year. That is what a wealth review quantifies, at a fixed price announced before any commitment.
Frequently asked questions
What clients ask us.
What is the difference between a tax deduction and a tax reduction?
A deduction lowers taxable income: its effect depends on your marginal rate, from 0 to 45%. A reduction lowers the tax due directly, at a rate set by law: 30% for eligible FCPIs and FIPs in 2026.
Does the €10,000 ceiling apply to the PER?
No: the PER deduction does not fall within the overall ceiling on tax breaks (Article 200-0 A of the French Tax Code), which covers tax reductions and tax credits.
Can I combine several levers?
Yes, within each lever's own ceiling and the overall ceiling of €10,000 of reductions a year, raised to €18,000 with SOFICA or overseas investments.
