The change follows the revaluation of the national income tax scale, which automatically affects the criteria used to determine who can open or maintain a Livret d’épargne populaire (LEP), a government controlled bank savings product.
With more than 12 million account holders in 2025, the LEP remains a widely used savings option, appreciated for its comparatively attractive interest rate (currently 2.7%) and that interest earned is tax free. However, the maximum deposit (before earned interest) is €12,000, although a couple can each hold an account. The account is only available to those who are resident in France.
Because eligibility is tied to household income, the income thresholds evolve each year in line with tax parameters.
Updated Income Limits for 2026
As part of the 2026 finance bill, lawmakers approved a 1.1% increase to the income tax bands, contrary to a proposal by the government to freeze the thresholds. This update directly impacts the maximum income levels households must respect to keep their LEP.
Eligibility next year will be assessed on the basis of each household’s 2024 Revenu Fiscal de Référence (RFR), which appears on the tax notice issued during summer 2025.
The new income ceilings vary according to household composition, ranging from €23,052 for a single person, €35,494 for a couple without children, to €59,778 for a couple with three children. These slight upward adjustments reflect the annual revaluation of the tax scale rather than a targeted overhaul of the LEP itself.
Households whose 2024 income slightly exceeds the new thresholds are not automatically required to close their account. A one-year tolerance applies. Only households that exceed the ceiling two years in a row will have their account closed by their bank. In such cases, customers will receive a notification and will be invited to transfer their balance to another account, such as a Livret A or another savings product of their choice.
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