In this article
To find your retirement savings allowance on your tax notice, look for the “RETIREMENT SAVINGS ALLOWANCE” section. If you are preparing to make a payment into an individual PER, then read the label corresponding to the year of your contribution.
The amount shown is a limit on deductions from income. To inform your decision, take time to distinguish the allowance applicable to your payment from the one referring to an earlier year.
Where should you look on the tax notice?
On the 2026 tax notice, which concerns income from 2025, the section shows two amounts: the “total allowance 2024” and the “allowance for contributions paid in 2026”.
This information is useful for people who contribute to a retirement savings plan, particularly an individual PER. The starting point is therefore the section of the notice, followed by the label for each amount.
The similarity of the labels calls for careful reading: first identify the year to which the notice relates, then the year of the proposed payment. You can then note the allowance associated with the contribution you wish to examine.
Which line corresponds to the proposed payment?
For contributions paid in 2026, the relevant line is the “allowance for contributions paid in 2026”. The “total allowance 2024” refers to the allowance calculated for the previous year, applicable to contributions paid in 2025.
These labels therefore answer different questions: one is used to review the allowance applicable to contributions already paid for the year indicated; the other concerns contributions proposed for the year mentioned in its label.
If you review the notice before deciding on a payment, note the label along with the amount. This precaution keeps the figure together with the year to which it relates.
How is the allowance calculated?
The tax authority automatically calculates the allowance based on declared income. For contributions paid in 2026, the allowance combines the amount based on income from 2025 and the unused allowances from the three preceding years.
The line devoted to the payment therefore brings together several elements. To understand it, note both the year of the income taken into account and the reference to unused allowances in the explanation provided by the tax authority.
The allowance is a limit on the deduction of contributions from income. It is information to read before choosing your payment, rather than a quantified tax saving.
Who does the personal PER allowance relate to?
Each member of the tax household has their own allowance, except for a married couple or a couple in a civil partnership who have chosen to pool their allowances by ticking box 6QR.
Before noting an amount, therefore, check which person in the household it relates to. If you are married or in a civil partnership, also take into account any choice you may have made to pool your allowances.
This check complements your reading of the year: the correct label helps identify the contribution period, while the personal allowance and, where applicable, pooling place the amount in the context of your tax household.
A practical review before deciding
- Open your notice and look for the “RETIREMENT SAVINGS ALLOWANCE” section.
- Identify the year of the proposed contribution in the allowance label.
- Note the amount with its label and check which member of the household it relates to.
- If you are married or in a civil partnership, check any choice you may have made to pool your allowances.
For more information about the PER tax deduction, the tax authority refers readers to its “Retirement savings” page and its retirement savings information document, form 2041 GX, available on impots.gouv.
This review provides general information to help you consider your options. It helps you identify the relevant allowance on the notice; the payment decision remains to be considered in light of your circumstances.