The maximum amounts for your tax life insurance in 2022

Are you saving for a supplementary pension via tax solutions such as pension savings, long-term savings, a PLCS or a PLCI? Then you will benefit from a tax advantage on the premiums paid. We give you an overview of the legal maximum amounts for the income year 2022 – tax year 2023.

Type of life insuranceMaximum payment amountTax reductionMore information on insurance and the corresponding tax advantage
Pension savings€ 990€ 1.27030% of total paid 25% of total paidAssurance épargne-pension
Long-term savings€ 2.35030 % of total paid Assurance épargne à long terme
PLCS (Free supplementary pension for employees)3% of reference salary, with a minimum of € 1,67030 % of total paid PLCS
PLCI (Free supplementary pension for the self-employed)PLCI ordinary PLCI social8.17% of reference income, up to a maximum of € 3,447.629.40% of reference income, up to a maximum of € 3,966.67100% deductible as business expensesPLCI

*The reference income is equal to the indexed net taxable professional income of 2019.

Source