ETFOverlap
Taxation & wrappers

PEA (Plan d'Épargne en Actions)

The PEA is a French tax-advantaged account allowing ETF investment with capital gains tax exemption after 5 years. Cap: €150,000 per person.

The Plan d'Épargne en Actions (PEA) is the most tax-advantaged account available to French retail investors for equity exposure. Created in 1992, the PEA allows investing in European equities and ETFs with greatly reduced taxation: after 5 years of holding, only social charges (17.2% in 2026) apply on capital gains and dividends, versus a 30% flat tax outside the PEA.

The 5-year rule

The 5-year holding period runs from the account opening date, not the investment date. It is therefore advisable to open a PEA as early as possible, even with a small initial deposit, to start the tax clock. Before 5 years, any withdrawal automatically closes the plan.

Caps and contribution rules

  • Standard PEA cap: €150,000 in contributions (gains do not count toward the cap)
  • Complementary PEA-PME cap: €75,000, totalling €225,000
  • One PEA per adult person
  • Two PEAs per tax household (one per spouse)

Which ETFs are PEA-eligible?

  • Physical ETFs on global indices (MSCI World, S&P 500): NOT eligible
  • Synthetic ETFs on global indices (CW8, WPEA, EWLD): eligible via European physical basket
  • Physical ETFs on European indices (CAC 40, Eurostoxx 50): eligible
  • Bond ETFs: NOT eligible (PEA can only hold equities)

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PEA (Plan d'Épargne en Actions) — ETF Glossary | ETF Overlap