{"id":4688,"date":"2026-10-05T12:12:26","date_gmt":"2026-10-05T10:12:26","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/per-vos-plafonds-2023-non-utilises-expirent-le-31-decembre-2026\/"},"modified":"2026-10-05T12:12:26","modified_gmt":"2026-10-05T10:12:26","slug":"per-vos-plafonds-2023-non-utilises-expirent-le-31-decembre-2026","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/per-vos-plafonds-2023-non-utilises-expirent-le-31-decembre-2026\/","title":{"rendered":"PER: Your unused 2023 allowances expire on December 31, 2026"},"content":{"rendered":"
\n

In summary\u2026<\/h2>\n

Each year, the unused portion of the PER (Retirement Savings Plan) limit is carried over. However, the remaining balance accrued in 2023 is permanently lost on December 31, 2026. The 2026 Finance Law extended the carry-over period to 5 years, without retroactive effect: the limits for 2023 to 2025 retain their 3-year duration. For a taxpayer in the 41 % tax bracket, a remaining balance of \u20ac7,200 represents \u20ac2,952 in tax liability.<\/p>\n<\/div>\n

1. The deduction limit for the employee retirement savings plan (PER)<\/strong><\/h2>\n

Article 163 quatervicies of the French General Tax Code (CGI) caps the deduction of contributions to a PER (Retirement Savings Plan) at 10% of the previous year's professional income. For contributions made in 2026, calculated on 2025 income: a minimum of \u20ac4,710 and a maximum of \u20ac37,680.<\/p>\n

The unused portion is carried over to subsequent years. The available amount is shown on the tax notice, detailed by year of origin: the current year's limit, and any remaining balances for 2023, 2024, and 2025.<\/p>\n

2. Why does the 2023 balance disappear in 2026?<\/strong><\/h2>\n

The 2026 Finance Act extends the carry-forward period from 3 to 5 years for ceilings created from 2026 onwards. The 2023, 2024, and 2025 ceilings remain subject to the previous 3-year rule. The remaining 2023 ceiling can be used until December 31, 2026, but no later.<\/p>\n

The order in which contributions are allocated increases the risk. Contributions first use up the annual limit, then any remaining balances, starting with the oldest. A contribution equal to or less than the annual limit does not affect the 2023 remaining balance; you must contribute more than that to save it.<\/p>\n

3. Concrete example<\/strong><\/h2>\n

Situation.<\/strong> A single senior executive, taxed in the 41 % bracket. His tax notice indicates a 2026 ceiling of \u20ac12,000 calculated on his 2025 income and a 2023 balance of \u20ac7,200 that was never used.<\/p>\n

Issue.<\/strong> His usual payment of \u20ac12,000 only uses up the 2026 limit. The remaining \u20ac7,200 for 2023 disappears on December 31.<\/p>\n

Strategy.<\/strong> Payment of \u20ac19,200 before December 31: \u20ac12,000 is allocated to the 2026 ceiling, \u20ac7,200 to the 2023 balance. The 2024 and 2025 balances remain available for subsequent years.<\/p>\n

Result.<\/strong> \u20ac7,872 less tax, including \u20ac2,952 taken from a balance that would have been lost.<\/p>\n

4. Levers and limitations<\/strong><\/h2>\n

For married or civilly partnered couples, the tax allowances are shared: box 6QR of the tax return allows one spouse to use the other's unused allowance. A household where only one spouse contributes adds the other spouse's unused allowance to their own deduction capacity.<\/p>\n

Since January 1, 2026, payments made after age 70 are no longer tax-deductible. For taxpayers nearing this age, any remaining funds should be used now.<\/p>\n

Upon withdrawal as a lump sum, the deducted contributions are taxed according to the income tax scale, while the gains are taxed at the flat rate of 31.4%. The deduction is fully applied when the marginal tax rate at the time of entry exceeds the expected tax rate at retirement.<\/p>\n

5. What to do before December 31st<\/strong><\/h2>\n

Note the annual ceiling and the remaining amounts for 2023, 2024 and 2025 on the tax notice. Calculate the payment to cover at least the 2026 ceiling and the remaining amount for 2023. Check the marginal tax bracket so that the entire deduction is allocated to 30 % or 41 %.<\/p>\n

Pay early enough so that the funds are received by the insurer before the end of the year. A payment recorded in January is applied to the following year, once the 2023 balance has been cleared.<\/p>\n

Frequently asked questions<\/strong><\/h2>\n

Where can I find my unused PEX ceiling?<\/strong><\/h3>\n

On the tax notice, which details the ceiling for the year and the carryovers from the three previous years.<\/p>\n

Does the 5-year deferral apply to the 2023 balance?<\/strong><\/h3>\n

No. It only applies to ceilings created from 2026 onwards. The 2023 to 2025 ceilings retain a 3-year extension: the 2023 balance expires on December 31, 2026.<\/p>\n

Can you use your spouse's ceiling?<\/strong><\/h3>\n

Yes, for married or civil union couples subject to joint taxation, by ticking box 6QR of the income tax return.<\/p>\n

Do you have a remaining PER limit? Book a wealth management consultation: we will determine your payment amount before December 31st.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

En r\u00e9sum\u00e9… Chaque ann\u00e9e, la part de plafond PER non utilis\u00e9e se reporte. Mais le reliquat n\u00e9 en 2023 dispara\u00eet d\u00e9finitivement le 31 d\u00e9cembre 2026. La loi de finances 2026 a allong\u00e9 [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[9],"tags":[],"class_list":["post-4688","post","type-post","status-publish","format-standard","hentry","category-patrimoine"],"acf":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/4688","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/post"}],"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=4688"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/4688\/revisions"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=4688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/categories?post=4688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/tags?post=4688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}