{"id":608,"date":"2026-05-10T08:00:15","date_gmt":"2026-05-10T06:00:15","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/actualites\/?p=608"},"modified":"2026-05-10T10:05:02","modified_gmt":"2026-05-10T08:05:02","slug":"perp-pourquoi-vos-versements-apres-70-ans-restent-deductibles-contrairement-au-per","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/perp-pourquoi-vos-versements-apres-70-ans-restent-deductibles-contrairement-au-per","title":{"rendered":"Perp : pourquoi vos versements apr\u00e8s 70 ans restent d\u00e9ductibles, contrairement au PER"},"content":{"rendered":"<p>Vous d\u00e9tenez encore un plan d\u2019\u00e9pargne retraite populaire (Perp) ? Vous pourriez conserver un avantage fiscal pr\u00e9cieux apr\u00e8s 70 ans. Contrairement au <a href=\"https:\/\/www.toutsurmesfinances.com\/retraite\/plan-epargne-retraite-per.html\" target=\"_blank\" rel=\"noopener\">plan d\u2019\u00e9pargne retraite<\/a> (PER), cet ancien contrat de retraite ne serait pas concern\u00e9 par la suppression de la d\u00e9duction fiscale sur les versements volontaires pass\u00e9 cet \u00e2ge instaur\u00e9e par la loi de finances 2026.<\/p>\n<p>Selon une analyse de Benoit Bercheru relay\u00e9e le 27 avril dernier sur son compte LinkedIn, l\u2019article 163 quinvicies du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) vise explicitement le PER, mais sans mentionner le Perp. Le directeur de l\u2019ing\u00e9nierie patrimoniale et fiscale chez Astoria Finance ne l\u2019\u00e9voque pas, mais les contrats de retraite Madelin r\u00e9serv\u00e9s aux travailleurs non-salari\u00e9s (artisans, commer\u00e7ants, chefs d\u2019entreprise non-salari\u00e9s, professions lib\u00e9rales) semblent \u00e9galement hors du champ de la nouvelle restriction fiscale.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Le_PER_perd_son_principal_interet_apres_70_ans\"><\/span>Le PER perd son principal int\u00e9r\u00eat apr\u00e8s 70 ans<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Depuis le 1er janvier 2026, les versements effectu\u00e9s sur un PER apr\u00e8s 70 ans ne donnent plus droit \u00e0 la d\u00e9duction de versements volontaires du revenu imposable. Si vous \u00eates septuag\u00e9naire, vous pouvez toujours conserver et alimenter votre plan, mais sans profiter de votre avantage fiscal. Pour les retrait\u00e9s qui continuaient \u00e0 utiliser leur PER comme un outil d\u2019optimisation fiscale, le changement est brutal.<\/p>\n<p>En revanche, la d\u00e9duction fiscale est maintenue avant 70 ans. Comme pr\u00e9c\u00e9demment, elle ne peut exc\u00e9der 10% du plafond annuel de la S\u00e9curit\u00e9 sociale (PASS) de l\u2019ann\u00e9e N-1 (l\u2019ann\u00e9e ant\u00e9rieure au versement) ou, si la formule est plus favorable, 10% des revenus professionnels de l\u2019ann\u00e9e N-1 dans la limite de huit fois le PASS de l\u2019ann\u00e9e N-1. Pour 2026, les d\u00e9tenteurs d\u2019un PER de moins de 70 ans peuvent ainsi d\u00e9duire au minimum 4 806 euros et au maximum 38 448 euros de leurs revenus \u00e0 d\u00e9clarer au fisc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Une_niche_fiscale_qui_ne_peut_pas_profiter_a_de_nouveaux_epargnants\"><\/span>Une niche fiscale qui ne peut pas profiter \u00e0 de nouveaux \u00e9pargnants<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Inutile, en revanche, d&rsquo;esp\u00e9rer profiter de la d\u00e9duction fiscale des versements volontaires sur les Perp et les Madelin apr\u00e8s 70 ans. Ces produits ne sont plus commercialis\u00e9s depuis le 1<sup>er<\/sup> octobre 2020, date \u00e0 laquelle ils ont \u00e9t\u00e9 remplac\u00e9s par le PER.<\/p>\n<p>Seuls les \u00e9pargnants d\u00e9j\u00e0 titulaires d\u2019un Perp ou d\u2019un contrat de retraite Madelin peuvent donc encore d\u00e9duire leurs versements volontaires apr\u00e8s leur 70<sup>\u00e8me<\/sup> anniversaire. Une situation paradoxale : les anciens contrats b\u00e9n\u00e9ficient aujourd\u2019hui d\u2019un traitement fiscal plus favorable que le PER, pourtant cens\u00e9 \u00eatre le produit d\u2019\u00e9pargne retraite de r\u00e9f\u00e9rence.<\/p>\n<p>\u00c0 lire \u00e9galement : <a href=\"https:\/\/www.toutsurmesfinances.com\/retraite\/classement-des-per-individuels-ou-perin.html\" target=\"_blank\" rel=\"noopener\">Classement des PER individuels ou PERin selon le taux de rendement du fonds en euros et le niveau de frais<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alors que le plan d\u2019\u00e9pargne retraite ne permet plus de d\u00e9duire les versements volontaires de ses revenus apr\u00e8s 70 ans depuis le 1er janvier, les anciens plans d\u2019\u00e9pargne retraite populaires semblent \u00e9chapper \u00e0 ce durcissement. Une diff\u00e9rence de traitement qui profite aux \u00e9pargnants d\u00e9j\u00e0 d\u00e9tenteurs de ces contrats.<\/p>\n","protected":false},"author":13713,"featured_media":609,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-608","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Perp : pourquoi vos versements apr\u00e8s 70 ans restent d\u00e9ductibles, contrairement au PER<\/title>\n<meta name=\"description\" content=\"Perp : vos versements apr\u00e8s 70 ans restent d\u00e9ductibles, contrairement au PER.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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