{"id":16710,"date":"2026-11-06T15:23:17","date_gmt":"2026-11-06T14:23:17","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=16710"},"modified":"2026-11-06T15:23:17","modified_gmt":"2026-11-06T14:23:17","slug":"lp-per-particuliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/lp-per-particuliers\/","title":{"rendered":"PER individuel : conseil \u00e0 Lyon"},"content":{"rendered":"\n<style>body:has(.bms){overflow-x:clip!important}#Content>.content_wrapper>.mfn-page-title,#Subheader{display:none!important}#Content{padding-top:0!important}#Content .bms{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);overflow-x:clip;background:var(--bg);color:var(--tx);font:400 18px\/1.55 var(--f);-webkit-font-smoothing:antialiased;text-align:left;--bg:#f5f3ee;--tx:#10130c;--mu:#666b5b;--ac:#c8f020;--dk:#0d0f0a;--ln:rgba(16,19,12,.09);--ease:cubic-bezier(.22,1,.36,1);--f:-apple-system,BlinkMacSystemFont,\"SF Pro Display\",\"Segoe 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var(--ln);border-radius:24px;padding:28px;box-shadow:0 20px 50px -34px rgba(16,19,12,.35)}#Content .bms .stats .st b{display:inline;font-size:clamp(30px,3.4vw,46px);font-weight:700;letter-spacing:-.03em;line-height:1.15;background:linear-gradient(transparent 62%,rgba(200,240,32,.7) 62%)}#Content .bms .stats .st span{display:block;margin-top:14px;font-size:15.5px;color:var(--mu);line-height:1.5}@media(max-width:900px){#Content .bms .stats{grid-template-columns:1fr}#Content .bms .ph img{aspect-ratio:16\/11;border-radius:26px}#Content .bms .float{left:10px;right:10px;max-width:none;bottom:-22px}#Content .bms .hero{padding-bottom:70px}}#Content .bms .fin .ghost{color:#f5f6f1!important}#Content .bms .fin .ghost:hover{background:#f5f6f1!important;color:#10130c!important}<\/style>\n\n\n\n<div class=\"bms\"><section class=\"hero\"><div class=\"wrap hg\">\n<div class=\"hl\">\n<span class=\"chip\">Plan d\u2019\u00e9pargne retraite<\/span>\n<h1>PER individuel : chaque euro vers\u00e9 r\u00e9duit votre imp\u00f4t d\u00e8s l\u2019ann\u00e9e suivante.<\/h1>\n<p class=\"sub\">Vos versements se d\u00e9duisent de votre revenu imposable, dans la limite de votre plafond. Les r\u00e8gles 2026 et ce qu\u2019elles vous font gagner, selon votre tranche.<\/p>\n<a class=\"bigcta\" id=\"hero-cta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-particuliers&amp;utm_content=hero\">Prendre rendez-vous<b><i><\/i><\/b><\/a>\n<a class=\"alt\" href=\"https:\/\/balmontconseil.com\/ressources\/simulateur-per-individuel\/\">Calculer mon \u00e9conomie d\u2019imp\u00f4t<\/a>\n<ul class=\"checks\"><li>Votre plafond est indiqu\u00e9 sur votre avis d\u2019imp\u00f4t<\/li><li>Sortie en capital, en rente ou les deux<\/li><li>Cabinet immatricul\u00e9 \u00e0 l\u2019ORIAS sous le n\u00b0 13003497<\/li><\/ul>\n<p class=\"note\">Vous choisissez un cr\u00e9neau sur le calendrier de Balmont Conseil.<\/p>\n<\/div>\n<div class=\"ph\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/retraite-france-etats-unis.webp\" width=\"1600\" height=\"903\" alt=\"Couple de retrait\u00e9s marchant sur une plage au coucher du soleil\" fetchpriority=\"high\"><div class=\"float\"><strong>Votre plafond est sur votre avis d\u2019imp\u00f4t<\/strong><p>On part de l\u00e0 pour calculer ce que le PER vous rend.<\/p><\/div><\/div>\n<\/div><\/section>\n\n\n<div class=\"band\"><div><b>ORIAS 13003497<\/b><span>Courtier en assurances<\/span><\/div><div><b>Certifi\u00e9 AMF<\/b><span>Conseiller en investissements financiers et immobiliers<\/span><\/div><div><b>Bient\u00f4t 14 ans<\/b><span>de conseil \u00e0 Lyon<\/span><\/div><div><b>23 compagnies<\/b><span>d\u2019assurance et d\u2019\u00e9pargne partenaires<\/span><\/div><\/div>\n\n<section class=\"sec\" style=\"padding-top:clamp(50px,6vw,84px)\"><div class=\"wrap\"><div class=\"hd\"><h2>Les rep\u00e8res 2026<\/h2><\/div><div class=\"stats\"><div class=\"st\"><b>37 680 \u20ac<\/b><span>de d\u00e9duction maximale en 2026 pour un salari\u00e9 : 10 % des revenus professionnels 2025, dans la limite de 8 PASS.<\/span><\/div><div class=\"st\"><b>4 710 \u20ac<\/b><span>de plafond de d\u00e9duction minimal en 2026, m\u00eame avec de faibles revenus.<\/span><\/div><div class=\"st\"><b>5 ans<\/b><span>de report des plafonds non utilis\u00e9s, pour les plafonds n\u00e9s \u00e0 partir de 2026 (trois ans auparavant).<\/span><\/div><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>10 000 \u20ac vers\u00e9s, selon votre tranche d\u2019imposition<\/h2><\/div><div class=\"tw\"><table><thead><tr><th>Tranche<\/th><th>Versement<\/th><th>Imp\u00f4t \u00e9conomis\u00e9<\/th><\/tr><\/thead><tbody><tr><td>11 %<\/td><td>10 000 \u20ac<\/td><td><span class=\"g\">1 100 \u20ac<\/span><\/td><\/tr><tr><td>30 %<\/td><td>10 000 \u20ac<\/td><td><span class=\"g\">3 000 \u20ac<\/span><\/td><\/tr><tr><td>41 %<\/td><td>10 000 \u20ac<\/td><td><span class=\"g\">4 100 \u20ac<\/span><\/td><\/tr><tr><td>45 %<\/td><td>10 000 \u20ac<\/td><td><span class=\"g\">4 500 \u20ac<\/span><\/td><\/tr><\/tbody><\/table><\/div><p class=\"tnote\">Dans la limite de votre plafond de d\u00e9duction, indiqu\u00e9 sur votre avis d\u2019imp\u00f4t. L\u2019\u00e9conomie appara\u00eet sur l\u2019imp\u00f4t de l\u2019ann\u00e9e suivant le versement.<\/p><\/div><\/section>\n<section class=\"sec\" style=\"padding-top:clamp(40px,5vw,70px)\"><div class=\"wrap\"><div class=\"mid\"><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-particuliers&amp;utm_content=milieu\">Prendre rendez-vous<b><i><\/i><\/b><\/a><\/div><p class=\"small\">On part de votre avis d\u2019imp\u00f4t pour calculer ce que le PER vous rend.<\/p><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Ce qui change avec la loi de finances 2026<\/h2><\/div><div class=\"c2\"><div class=\"pc\"><h3>Plafonds reportables sur cinq ans<\/h3><p>Le plafond non utilis\u00e9 une ann\u00e9e se reporte d\u00e9sormais sur <strong>cinq ans<\/strong>, contre trois auparavant, pour les plafonds n\u00e9s \u00e0 partir de 2026. Ceux de 2023 \u00e0 2025 gardent trois ans.<\/p><\/div><div class=\"pc\"><h3>Plus de d\u00e9duction \u00e0 partir de 70 ans<\/h3><p>Depuis le 1er janvier 2026, un versement effectu\u00e9 \u00e0 compter du <strong>70e anniversaire<\/strong> ne se d\u00e9duit plus du revenu imposable. Verser reste possible, la somme n\u2019est simplement plus d\u00e9duite.<\/p><\/div><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>La sortie : en capital, en rente, ou plus t\u00f4t<\/h2><\/div><p class=\"lead\">L\u2019\u00e9pargne est bloqu\u00e9e jusqu\u2019\u00e0 la retraite, sauf cas de d\u00e9blocage pr\u00e9vus par la loi.<\/p><div class=\"c3\"><div class=\"pc\"><h3>En capital<\/h3><p>Pour les versements d\u00e9duits, la part correspondant aux versements est impos\u00e9e au <strong>bar\u00e8me de l\u2019imp\u00f4t sur le revenu<\/strong>, et les gains au <strong>pr\u00e9l\u00e8vement forfaitaire de 31,4 %<\/strong> (12,8 % d\u2019imp\u00f4t et 18,6 % de pr\u00e9l\u00e8vements sociaux).<\/p><\/div><div class=\"pc\"><h3>En rente<\/h3><p>Impos\u00e9e comme une pension de retraite, au bar\u00e8me apr\u00e8s l\u2019abattement de 10 %. Les pr\u00e9l\u00e8vements sociaux ne portent que sur une fraction de la rente, selon votre \u00e2ge au premier versement.<\/p><\/div><div class=\"pc\"><h3>Avant la retraite<\/h3><p>D\u00e9blocage anticip\u00e9 pour l\u2019achat de votre <strong>r\u00e9sidence principale<\/strong>, et en cas de d\u00e9c\u00e8s du conjoint ou du partenaire de PACS, d\u2019invalidit\u00e9, de surendettement, de fin de droits au ch\u00f4mage ou de liquidation judiciaire.<\/p><\/div><\/div><div class=\"risk\"><strong>\u00c0 savoir.<\/strong> Le PER n\u2019offre pas de garantie du capital sur les supports en unit\u00e9s de compte. L\u2019avantage fiscal \u00e0 l\u2019entr\u00e9e est compens\u00e9 par l\u2019imposition \u00e0 la sortie, et l\u2019\u00e9pargne n\u2019est pas disponible avant la retraite, hors cas pr\u00e9vus.<\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Vos questions<\/h2><\/div><div class=\"faq\"><details open><summary>Mon conjoint peut-il utiliser mon plafond ?<\/summary><p>Oui, si vous \u00eates mari\u00e9s ou pacs\u00e9s. En cochant la case 6QR de la d\u00e9claration de revenus, vos deux plafonds s\u2019additionnent. La mutualisation n\u2019est jamais automatique : elle se demande chaque ann\u00e9e.<\/p><\/details><details><summary>J\u2019ai un ancien PERP ou un contrat Madelin : faut-il le transf\u00e9rer ?<\/summary><p>Pas toujours. Le transfert vers un PER donne acc\u00e8s \u00e0 la sortie en capital et \u00e0 une gestion plus large, mais certains anciens contrats garantissent une table de rente ou un taux qu\u2019on ne retrouvera pas. On compare les deux avant de d\u00e9cider. Le transfert est gratuit apr\u00e8s cinq ans de d\u00e9tention ; avant, les frais sont plafonn\u00e9s \u00e0 1 % de l\u2019\u00e9pargne transf\u00e9r\u00e9e.<\/p><\/details><details><summary>PER ou assurance-vie : lequel alimenter en premier ?<\/summary><p>Tout d\u00e9pend de votre tranche. Dix mille euros vers\u00e9s dans une tranche \u00e0 41 % \u00e9conomisent 4 100 \u20ac d\u2019imp\u00f4t d\u00e8s l\u2019ann\u00e9e suivante, contre 1 100 \u20ac \u00e0 11 %. En revanche, l\u2019\u00e9pargne est bloqu\u00e9e et impos\u00e9e \u00e0 la sortie. \u00c0 partir d\u2019une tranche \u00e0 30 %, le PER passe souvent en premier ; en dessous, l\u2019assurance-vie, qui reste disponible.<\/p><\/details><details><summary>Que devient mon PER \u00e0 mon d\u00e9c\u00e8s ?<\/summary><p>Pour un PER souscrit aupr\u00e8s d\u2019un assureur, l\u2019\u00e9pargne revient aux b\u00e9n\u00e9ficiaires d\u00e9sign\u00e9s, hors succession. Avant 70 ans, chaque b\u00e9n\u00e9ficiaire re\u00e7oit 152 500 \u20ac sans droits ; apr\u00e8s 70 ans, les versements sont tax\u00e9s au-del\u00e0 de 30 500 \u20ac tous b\u00e9n\u00e9ficiaires confondus.<\/p><\/details><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Pour aller plus loin<\/h2><\/div><div class=\"links\"><a href=\"https:\/\/balmontconseil.com\/ressources\/simulateur-per-individuel\/\"><strong>Simulateur PER individuel<\/strong><span>Votre \u00e9conomie d\u2019imp\u00f4t, avec vos chiffres.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/nos-solutions\/per-individuel\/\"><strong>Guide PER individuel<\/strong><span>R\u00e8gles 2026, sortie, d\u00e9blocage : le dossier complet.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/per-plafond-de-deduction-et-loi-de-finances-2026\/\"><strong>Plafond de d\u00e9duction 2026<\/strong><span>Comment se calcule le plafond, et quel PASS retenir.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/lexique\/sortie-en-capital-per\/\"><strong>Sortie en capital du PER<\/strong><span>D\u00e9finition et fiscalit\u00e9.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/lexique\/sortie-en-rente-per\/\"><strong>Sortie en rente du PER<\/strong><span>D\u00e9finition et fiscalit\u00e9.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/optimisation-fiscale-ir\/\"><strong>Optimisation de l\u2019imp\u00f4t sur le revenu<\/strong><span>Les leviers class\u00e9s selon ce qu\u2019ils rendent.<\/span><em>Lire \u2192<\/em><\/a><\/div><\/div><\/section>\n<section class=\"fin\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/10\/alexis-sagnier-fondateur-balmont-conseil.webp\" width=\"900\" height=\"1200\" alt=\"Alexis Sagnier, fondateur de Balmont Conseil\"><div><h2>Votre plafond est sur votre avis d\u2019imp\u00f4t. Voyons ce qu\u2019il vous rapporte.<\/h2><p>Alexis Sagnier, conseiller en investissements financiers et immobiliers, courtier en assurances, certifi\u00e9 AMF. Il r\u00e9pond du lundi au samedi, sauf le mercredi.<\/p><\/div><div><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-particuliers&amp;utm_content=final\">Prendre rendez-vous<b><i><\/i><\/b><\/a><a class=\"ghost\" href=\"https:\/\/balmontconseil.com\/ressources\/simulateur-per-individuel\/\">Calculer mon \u00e9conomie d\u2019imp\u00f4t<\/a><\/div><\/section>\n<p class=\"foot\">Informations g\u00e9n\u00e9rales, qui ne remplacent pas une \u00e9tude personnalis\u00e9e : les r\u00e8gles fiscales \u00e9voluent, v\u00e9rifiez-les \u00e0 la date de votre op\u00e9ration.<br>Balmont Conseil SASU \u00b7 80 rue Docteur Edmond Locard, B\u00e2timent C2, 69005 Lyon \u00b7 ORIAS 13003497<\/p>\n<div class=\"stk\" id=\"stk\"><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-particuliers&amp;utm_content=mobile-sticky\">Prendre rendez-vous<b><i><\/i><\/b><\/a><\/div>\n<script>(function(){var s=document.getElementById('stk'),h=document.getElementById('hero-cta');if(!s||!h)return;function f(){s.classList.toggle('on',h.getBoundingClientRect().bottom<0)}addEventListener('scroll',f,{passive:true});f()})();<\/script>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Plan d\u2019\u00e9pargne retraite PER individuel : chaque euro vers\u00e9 r\u00e9duit votre imp\u00f4t d\u00e8s l\u2019ann\u00e9e suivante. Vos versements se d\u00e9duisent de votre revenu imposable, dans la limite de votre plafond. Les r\u00e8gles 2026<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-16710","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=16710"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16710\/revisions"}],"predecessor-version":[{"id":16721,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16710\/revisions\/16721"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=16710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}