Is the money locked away?

Broadly yes, until retirement, with a few statutory exits such as buying a first home or certain hardships. The deduction is the compensation for that illiquidity, so only deduct what you can genuinely leave alone.

Is the saving really worth my marginal rate?

On the way in, yes — that is what a deduction from taxable income does. On the way out the pension is taxed, so the real gain is the rate difference between your working years and retirement, plus the return earned in between.

Can I use room from earlier years?

Unused ceilings from the previous three years can generally be added to this year’s. This calculator shows the current year only, so your real deductible amount may be higher.

How much can you deduct into a PER?

A self-employed person’s deductible pension room depends on professional income and the social security ceiling. Enter your income to see yours.

Your numbers

Professional income

€

Rémunération for a dirigeant; post-abattement taxable income for a micro-entreprise.

Your answer

Deductible this year

€7,791

Tax saved by deducting it: €2,337
Your marginal rate: 30.0%
Per month: €649per month

Free — no signup

On a professional income of €60,000, your deductible PER / Madelin room is €7,791 — about €649 per month. Deducting it saves €2,337 at your marginal rate of 30.0%.

How this is calculated

The ceiling is the larger of a floor tied to the annual social security ceiling and an income-based amount: a percentage of income up to eight times that ceiling, plus a higher percentage of the slice above one ceiling — capped at an annual maximum. This calculator values the deduction at the marginal income-tax rate on the income entered. Not modelled: unused room carried forward from earlier years, and any employer scheme that reduces the available room.

Rates and thresholds, tax year 2026

Annual social security ceiling (PASS)	€48,060
Floor, as a share of the PASS	10%
Percentage of income	10%
Percentage of the slice above one PASS	15%
Maximum per year	€88,911

Rule set verified as of 2026-07-20

Questions people ask

Is the money locked away?: Broadly yes, until retirement, with a few statutory exits such as buying a first home or certain hardships. The deduction is the compensation for that illiquidity, so only deduct what you can genuinely leave alone.
Is the saving really worth my marginal rate?: On the way in, yes — that is what a deduction from taxable income does. On the way out the pension is taxed, so the real gain is the rate difference between your working years and retirement, plus the return earned in between.
Can I use room from earlier years?: Unused ceilings from the previous three years can generally be added to this year’s. This calculator shows the current year only, so your real deductible amount may be higher.

This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.

Fiscalance Editorial · Updated August 5, 2026

Terms used here

Pension contributionsPersonal income tax

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