{"id":69571,"date":"2019-07-30T11:07:05","date_gmt":"2019-07-30T09:07:05","guid":{"rendered":"https:\/\/reassurez-moi.fr\/guide\/?page_id=69571"},"modified":"2026-02-02T15:30:37","modified_gmt":"2026-02-02T14:30:37","slug":"fiscalite","status":"publish","type":"page","link":"https:\/\/guide-preprod.top-secret-rm.com\/guide\/pro\/tns\/fiscalite","title":{"rendered":"Assurance TNS &#8211; Fiscalit\u00e9"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\" id=\"deductions-madelin-et-impot-sur-le-revenu\">Loi Madelin : fonctionnement, fiscalit\u00e9 et d\u00e9ductions des cotisations<\/h1>\n\n\n\n<p>Les contrats Madelin permettent aux TNS de souscrire des contrats pr\u00e9voyance et sant\u00e9, puis de d\u00e9duire les cotisations vers\u00e9es de leurs revenus imposables (dans la limite d\u2019un certain plafond). <\/p>\n\n\n\n<p>Depuis 2020, la retraite Madelin est remplac\u00e9e par le PER individuel (PERin), mais les r\u00e8gles de d\u00e9ductibilit\u00e9 restent proches.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quelles conditions pour b\u00e9n\u00e9ficier de la d\u00e9fiscalisation de la loi Madelin ?<\/strong><\/h2>\n\n\n\n<p><strong>Pour pouvoir b\u00e9n\u00e9ficier de la d\u00e9fiscalisation et de la r\u00e9duction d\u2019imp\u00f4t propres \u00e0 la loi Madelin, <\/strong>un contrat doit respecter certaines conditions pr\u00e9cises afin d\u2019\u00eatre qualifi\u00e9 de contrat Madelin :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-pros-2\">\n<li><strong>la d\u00e9termination de cotisations r\u00e9guli\u00e8res<\/strong>, autant en termes de montant que de p\u00e9riodicit\u00e9,&nbsp;<\/li>\n\n\n\n<li><strong>l\u2019impossibilit\u00e9 d\u2019effectuer un rachat des cotisations avant la retraite,&nbsp;<\/strong><\/li>\n\n\n\n<li>En PER, le capital d\u00e9c\u00e8s peut \u00eatre vers\u00e9 sous forme de capital.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quelles cotisations de contrats Madelin sont d\u00e9ductibles de l\u2019imp\u00f4t sur le revenu ?<\/strong><\/h2>\n\n\n\n<p><strong>L\u2019ensemble des cotisations vers\u00e9es au titre d\u2019un ou plusieurs contrat(s) Madelin sont d\u00e9ductibles de l\u2019imp\u00f4t sur le revenu<\/strong>, dans la limite d\u2019un plafond propre \u00e0 chaque type de contrat Madelin<strong>.&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>La d\u00e9ductibilit\u00e9 fiscale maximale<\/strong> d\u00e9pendra notamment des revenus imposables per\u00e7us dans l\u2019ann\u00e9e au titre de l\u2019activit\u00e9.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-check\"><i class=\"icon\"><\/i><p><strong>La loi Madelin<\/strong>, codifi\u00e9e \u00e0 l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000037991259&amp;cidTexte=LEGITEXT000006069577&amp;dateTexte=20181231\" target=\"_blank\" rel=\"noreferrer noopener\">article 154 bis du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a>, incite ainsi les Travailleurs non salari\u00e9s (TNS) \u00e0 am\u00e9liorer leur protection sociale en souscrivant \u00e0 des contrats sp\u00e9cifiques de leur propre initiative !<\/p><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>.\ud83d\udc49 \u00c0 noter : pour la retraite, les versements se font d\u00e9sormais sur un PER individuel (PERin) et non plus sur un contrat Madelin retraite.<\/p>\n\n\n\n<div class=\"flex  wp-block-rm-advertizing-block fix-in-sidebar\"><div class=\"image-container flex justify-center align-items-center py-3\"><img decoding=\"async\" src=\"https:\/\/guide.reassurez-moi.fr\/guide\/wp-content\/uploads\/2025\/06\/team_opti_short.png\" alt=\"reassurez-moi illustration\" class=\"wp-block-rm-advertizing-image\" loading=\"lazy\"\/><\/div><div class=\"\n                    rm-advertblock-container\n                    flex flex-column justify-center\n                    align-items-start\n                \"><p class=\"wp-block-rm-advertizing-text\n                              \n                            \">\u00c9conomisez chaque mois gr\u00e2ce \u00e0 une meilleure mutuelle TNS<\/p><a href=\"https:\/\/reassurez-moi.fr\/guide\/mutuelle-sante\/professions-liberales-tns\" class=\"wp-block-rm-advertizing-button\"><span class=\"wp-block-rm-advertizing-button-text\">Comparateur mutuelle sant\u00e9 TNS<\/span><\/a><\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quels sont les diff\u00e9rents plafonds de d\u00e9duction des contrats Madelin ?&nbsp;<\/strong><\/h2>\n\n\n\n<p>Les plafonds de d\u00e9ductions fiscales des contrats Madelin sont diff\u00e9rents suivant la nature du contrat.<\/p>\n\n\n\n<p>Plafonds 2026-2027 (bas\u00e9s sur le PASS 2026 = 48 060 \u20ac)<\/p>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table is-style-header-simple\"><table><thead><tr><th><strong>Type de contrat Madelin<\/strong><\/th><th><strong>Plafond du disponible fiscal<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Pr\u00e9voyance et mutuelle sant\u00e9<\/strong><\/td><td>\u2714\ufe0f <strong>3,75 % de votre revenu professionnel<\/strong>, major\u00e9 de 7 % du PASS<br>\u2714\ufe0f <strong>3 % de 8 PASS<\/strong><\/td><\/tr><tr><td><strong>Retraite<\/strong><\/td><td>\u2714\ufe0f 10 % du revenu professionnel (dans la limite de 8 PASS)<br>\u2714\ufe0f 15 % de la fraction du revenu comprise entre 1 et 8 PASS<br><em>C\u2019est le r\u00e9gime du PER qui s\u2019applique, mais avec une logique de calcul identique \u00e0 l\u2019ancien Madelin.<\/em><\/td><\/tr><tr><td><strong>Perte d\u2019emploi et ch\u00f4mage<\/strong><\/td><td>\u2714\ufe0f 1,875 % du revenu professionnel (plafonn\u00e9 \u00e0 8 PASS)<br>\u2714\ufe0f <strong>2,5 % du Plafond annuel de la S\u00e9curit\u00e9 Sociale<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-mars-information icon-info without-background\"><i class=\"icon\"><\/i><p>Vous pourrez opter pour le plafond de d\u00e9duction qui vous est le plus b\u00e9n\u00e9fique, par exemple pour votre assurance ch\u00f4mage priv\u00e9e Madelin.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Comment d\u00e9clarer ses cotisations Madelin mutuelle, pr\u00e9voyance et retraite ?<\/strong><\/h2>\n\n\n\n<p><strong>Voici les d\u00e9marches \u00e0 suivre pour d\u00e9clarer vos cotisations de contrats pr\u00e9voyance, mutuelle sant\u00e9 et retraite Madelin :&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li>toutes vos cotisations de contrats Madelin doivent \u00eatre mentionn\u00e9es dans votre d\u00e9claration de revenus,&nbsp;<\/li>\n\n\n\n<li>rendez-vous dans le cadre <strong>\u00ab Charges d\u00e9ductibles \u2013 \u00c9pargne retraite \u00bb<\/strong> aux cases <strong>6QS, 6QT et 6QU<\/strong>,<\/li>\n\n\n\n<li>veillez \u00e0 bien prendre en compte l\u2019ensemble de vos revenus professionnels imposables (BIC, BNC, g\u00e9rance \u2026).&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-mars-information icon-warning without-background\"><i class=\"icon\"><\/i><p>Attention : le fait de mentionner vos cotisations Madelin ne les d\u00e9duit pas automatiquement de votre revenu imposable ! Cela permet uniquement \u00e0 l\u2019administration fiscale de calculer votre <a href=\"https:\/\/reassurez-moi.fr\/guide\/pro\/tns\/disponible\">disponible fiscal Madelin<\/a>.\u00a0<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Peut-on cumuler les cotisations d\u00e9ductibles de plusieurs contrats Madelin ?<\/strong><\/h2>\n\n\n\n<p><strong>Oui, les avantages fiscaux li\u00e9s \u00e0 la d\u00e9ductibilit\u00e9 des cotisations Madelin sont cumulables d\u2019un contrat Madelin \u00e0 un autre.&nbsp;<\/strong><\/p>\n\n\n\n<p>La seule chose \u00e0 retenir est que diff\u00e9rents plafonds s\u2019appliquent au calcul du disponible fiscal, notamment entre un <a href=\"https:\/\/reassurez-moi.fr\/guide\/pro\/tns\/retraite\">contrat retraite Madelin<\/a> et un contrat pr\u00e9voyance Madelin. <strong>&nbsp;<\/strong><\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-info without-background\"><i class=\"icon\"><\/i><p><strong>Important :<\/strong><br\/>un plafond pour la <strong>sant\u00e9\/pr\u00e9voyance<\/strong>,<br\/>un plafond distinct pour la <strong>retraite (PER)<\/strong>,<br\/>un autre pour la <strong>perte d\u2019emploi<\/strong>.<\/p><\/div>\n\n\n\n<p>D\u00e8s lors, la loi Madelin (et ses \u00e9quivalents PER) offre un <strong>double avantage<\/strong> aux TNS :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-pros\">\n<li>l\u2019am\u00e9lioration de leur protection sociale et de celle de leur famille, selon leurs besoins sp\u00e9cifiques,&nbsp;<\/li>\n\n\n\n<li>l\u2019acc\u00e8s \u00e0 des conditions fiscales avantageuses incluant la possibilit\u00e9 de cumuler plusieurs plafonds de d\u00e9ductibilit\u00e9 int\u00e9ressants, surtout pour les plus TNS disposant de revenus \u00e9lev\u00e9s.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quelle r\u00e9int\u00e9gration fiscale des cotisations Madelin non-d\u00e9ductibles ?<\/strong><\/h2>\n\n\n\n<p>Les cotisations des contrats Madelin ne sont <strong>pas d\u00e9ductibles socialement<\/strong>.<\/p>\n\n\n\n<p>Cela signifie qu\u2019elles doivent faire l\u2019objet d\u2019une r\u00e9int\u00e9gration fiscale dans l\u2019assiette des charges sociales (pour tout travailleur non salari\u00e9).<\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-info without-background\"><i class=\"icon\"><\/i><p>Les remboursements per\u00e7us via une mutuelle sant\u00e9 Madelin <strong>ne sont pas imposables<\/strong> et <strong>ne sont pas \u00e0 r\u00e9int\u00e9grer fiscalement<\/strong>.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5 conseils pour optimiser la d\u00e9ductibilit\u00e9 de vos cotisations Madelin<\/strong><\/h2>\n\n\n\n<p><strong>Voici 5 conseils simples mais efficaces pour optimiser la d\u00e9ductibilit\u00e9 de vos cotisations Madelin<\/strong>, et donc la fiscalit\u00e9 de la loi Madelin dont vous b\u00e9n\u00e9ficiez de mani\u00e8re g\u00e9n\u00e9rale :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-pros-2\">\n<li><strong>choisissez le \u00ab bon \u00bb plafond<\/strong> pour am\u00e9liorer le calcul de votre disponible fiscal Madelin,&nbsp;<\/li>\n\n\n\n<li><strong>prenez bien en compte vos revenus de l\u2019ann\u00e9e en cours N <\/strong>et non ceux de l\u2019ann\u00e9e N-1, pour le calcul de la d\u00e9ductibilit\u00e9 de vos cotisations Madelin,<\/li>\n\n\n\n<li><strong>renseignez-vous sur la fiscalit\u00e9 des prestations des diff\u00e9rents contrats Madelin<\/strong>, les rentes viag\u00e8res d\u2019un contrat retraite Madelin et les indemnit\u00e9s journali\u00e8res d\u2019un contrat perte d\u2019emploi Madelin \u00e9tant imposables au titre du bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu (abattement fiscal de 10 % pour les rentes),&nbsp;<\/li>\n\n\n\n<li>En PER, la souplesse est beaucoup plus grande.<\/li>\n\n\n\n<li><strong>comparez les offres<\/strong> pour trouver le meilleur contrat Madelin !&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-mars-information icon-arrow without-background\"><i class=\"icon\"><\/i><p>Aujourd\u2019hui, le rachat se fait via le PER (versements volontaires ou rachat de trimestres), selon les r\u00e8gles du PER.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1697549310738\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Quel est l\u2019int\u00e9r\u00eat de la loi Madelin pour les TNS ?<\/h3> <p class=\"schema-faq-answer\">Elle permet de <strong>d\u00e9duire fiscalement<\/strong> les cotisations de sant\u00e9, pr\u00e9voyance et ch\u00f4mage.<br\/><strong>Pour la retraite, c\u2019est d\u00e9sormais le PER qui joue ce r\u00f4le.<\/strong><\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697552169848\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Est-ce que les plafonds de d\u00e9ductions fiscales varient suivant les contrats Madelin ?<\/h3> <p class=\"schema-faq-answer\">Oui : <strong>sant\u00e9\/pr\u00e9voyance, retraite (PER), ch\u00f4mage = plafonds distincts<\/strong><\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697552180323\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>O\u00f9 d\u00e9clarer ses cotisations Madelin dans sa d\u00e9claration d\u2019imp\u00f4t ?<\/h3> <p class=\"schema-faq-answer\">La d\u00e9claration de vos cotisations Madelin doit \u00eatre effectu\u00e9e dans le <strong>cadre \u00ab Charges d\u00e9ductibles, Epargne-retraite \u00bb<\/strong> de votre d\u00e9claration de revenus, aux <strong>cases 6QS, 6QT et 6QU<\/strong>.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697552189008\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Puis-je cumuler plusieurs contrats ?<\/h3> <p class=\"schema-faq-answer\">Oui, tant que vous respectez <strong>les plafonds propres \u00e0 chaque cat\u00e9gorie.<\/strong><\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697552197416\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Les remboursements d\u2019une mutuelle Madelin sont-ils imposables ?<\/h3> <p class=\"schema-faq-answer\"><strong>Non ! <\/strong>Les remboursements per\u00e7us si vous \u00eates couvert par une mutuelle sant\u00e9 Madelin TNS ne seront pas \u00e0 r\u00e9int\u00e9grer fiscalement et ne seront donc <strong>pas impos\u00e9s<\/strong>.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697552210821\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Pourquoi verser des cotisations suppl\u00e9mentaires dans le cadre d\u2019un contrat retraite Madelin ?<\/h3> <p class=\"schema-faq-answer\">Pour <strong>r\u00e9duire votre imp\u00f4t<\/strong>, pr\u00e9parer votre retraite et optimiser votre strat\u00e9gie patrimoniale.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Loi Madelin : fonctionnement, fiscalit\u00e9 et d\u00e9ductions des cotisations Les contrats Madelin permettent aux TNS de souscrire des contrats pr\u00e9voyance et sant\u00e9, puis de d\u00e9duire les cotisations vers\u00e9es de leurs revenus imposables (dans la limite d\u2019un certain plafond). Depuis 2020, la retraite Madelin est remplac\u00e9e par le PER individuel (PERin), mais les r\u00e8gles de d\u00e9ductibilit\u00e9\u2026<\/p>\n","protected":false},"author":86,"featured_media":0,"parent":70364,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"page_topic":[568],"class_list":["post-69571","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quelles d\u00e9ductions d\u2019imp\u00f4ts avec la loi Madelin ?<\/title>\n<meta name=\"description\" content=\"Un contrat Madelin permet la d\u00e9duction des cotisations de l\u2019imp\u00f4t sur le revenu. Comment d\u00e9clarer ses cotisations ? 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