{"id":3435,"date":"2024-11-16T12:02:14","date_gmt":"2024-11-16T11:02:14","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3435"},"modified":"2024-11-16T12:21:22","modified_gmt":"2024-11-16T11:21:22","slug":"per-avantages-fiscaux-impot-revenus","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/per-avantages-fiscaux-impot-revenus\/","title":{"rendered":"Le Plan d&#8217;Epargne Retraite (PER), quels sont ses principaux avantages fiscaux?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-1\">La d\u00e9duction des versements du revenu imposable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les sommes que vous versez sur votre PER peuvent \u00eatre d\u00e9duites de votre <a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/impot-revenu-fiscal-reference\/\">revenu imposable<\/a>, r\u00e9duisant ainsi votre imp\u00f4t sur le revenu. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9duction est soumise \u00e0 des plafonds sp\u00e9cifiques :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour les salari\u00e9s<\/strong> : 10 % des revenus professionnels nets de l&#8217;ann\u00e9e pr\u00e9c\u00e9dente, avec un maximum de 35 194 \u20ac en 2024, ou 10 % du Plafond Annuel de la S\u00e9curit\u00e9 Sociale (PASS), soit 4 399 \u20ac en 2024, si ce montant est plus favorable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour les travailleurs non-salari\u00e9s (TNS)<\/strong> : 10 % du b\u00e9n\u00e9fice imposable dans la limite de 37 094 \u20ac en 2024, auxquels s&#8217;ajoutent 15 % de la fraction du b\u00e9n\u00e9fice comprise entre une et huit fois le PASS, soit un plafond total de 85 780 \u20ac en 2024<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-2\">Le report des plafonds non utilis\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous n&#8217;avez pas utilis\u00e9 l&#8217;int\u00e9gralit\u00e9 de votre plafond de d\u00e9duction au cours d&#8217;une ann\u00e9e, il est possible de reporter le montant non utilis\u00e9 sur les trois ann\u00e9es suivantes. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En outre, les couples mari\u00e9s ou pacs\u00e9s peuvent mutualiser leurs plafonds de d\u00e9duction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-3\">La fiscalit\u00e9 \u00e0 la sortie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sortie en capital<\/strong> : le capital correspondant aux versements d\u00e9duits est soumis \u00e0 l&#8217;imp\u00f4t sur le revenu, tandis que les plus-values sont tax\u00e9es au Pr\u00e9l\u00e8vement Forfaitaire Unique (PFU) de 30 %.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sortie en <a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/per-quels-sont-les-criteres-pour-choisir-entre-une-sortie-en-rente-ou-en-capital\/\">rente viag\u00e8re<\/a><\/strong> : la rente est impos\u00e9e comme une pension de retraite, avec un abattement de 10 %, et est \u00e9galement soumise aux pr\u00e9l\u00e8vements sociaux de 17,2 %, apr\u00e8s application d&#8217;un abattement variable selon l&#8217;\u00e2ge de l&#8217;\u00e9pargnant lors de la liquidation de la rente.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-4\">L&#8217;exon\u00e9ration des pr\u00e9l\u00e8vements sociaux sur les versements<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les versements effectu\u00e9s sur le PER ne sont pas soumis aux <a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/prelevements-sociaux-revenus-patrimoine\/\">pr\u00e9l\u00e8vements sociaux<\/a> lors de leur r\u00e9alisation, ce qui permet de faire fructifier l&#8217;\u00e9pargne de mani\u00e8re plus efficace.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9duction des versements du revenu imposable Les sommes que vous versez sur votre PER peuvent \u00eatre d\u00e9duites de votre revenu imposable, r\u00e9duisant ainsi votre imp\u00f4t sur le revenu. Cette d\u00e9duction est soumise \u00e0 des plafonds sp\u00e9cifiques : Pour les salari\u00e9s : 10 % des revenus professionnels nets de l&#8217;ann\u00e9e pr\u00e9c\u00e9dente, avec un maximum de &#8230; <a title=\"Le Plan d&#8217;Epargne Retraite (PER), quels sont ses principaux avantages fiscaux?\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/per-avantages-fiscaux-impot-revenus\/\" aria-label=\"En savoir plus sur Le Plan d&#8217;Epargne Retraite (PER), quels sont ses principaux avantages fiscaux?\">Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":2754,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[180,221,222],"class_list":["post-3435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","tag-avantages-fiscaux","tag-per","tag-plan-epargne-retraite","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le Plan d&#039;Epargne Retraite (PER), quels sont ses principaux avantages fiscaux? 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Dipl\u00f4m\u00e9 d\u2019une Ecole Sup\u00e9rieure de Commerce, avec une sp\u00e9cialisation en Finance, il a exerc\u00e9 plusieurs m\u00e9tiers au sein de la banque anglo-saxonne HSBC, plus sp\u00e9cifiquement dans les divisions Banque d\u2019investissement &amp; de march\u00e9 - Corporate Investment Banking &amp; Markets (CIBM). Un parcours pluridisciplinaire, qui l\u2019a conduit sur des fonctions commerciales (Relationship management sur des portefeuilles de grande client\u00e8le institutionnelle \u00e0 l\u2019international), de management, d\u2019analyse financi\u00e8re, de finance et de contr\u00f4le de gestion en passant par des mandats de cr\u00e9ation de d\u00e9partement et de gouvernance de projet de rationalisation. 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