Dividends: flat-rate levy or election for the progressive scale

Sources and assumptions

• entreprendre.service-public.gouv.fr — F32963 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « Dans un premier temps, un prélèvement forfaitaire non libératoire (PFNL) de 12,8 % est appliqué sur le montant brut des dividendes. La somme est prélevée par l'établissement chargé de verser les dividendes à l'associé au moment du versement des dividendes. »

• entreprendre.service-public.gouv.fr — F32963 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « Lorsque les dividendes sont imposés selon le barème progressif, un abattement de 40 % est appliqué en amont. Autrement-dit 40 % des dividendes ne sont pas soumis au barème progressif de l'impôt sur le revenu. »

• service-public.gouv.fr — F2329 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « Si vous avez payé des prélèvements sociaux sur certains revenus du patrimoine (revenus fonciers par exemple) et de placements, une part de la CSG versée au taux de 10,6 % (ou de 9,2 %) est déductible de vos revenus. Cette part déductible est de 6,8 %. »

• service-public.gouv.fr — F34913 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « 50 000 € si vous êtes célibataire »

• service-public.gouv.fr — F34913 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « 75 000 € pour un couple marié ou pacsé soumis à imposition commune. »

• service-public.gouv.fr — F34913 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Le prélèvement forfaitaire unique est constitué de l'impôt sur le revenu (12,8 %) et des prélèvements sociaux. »

• service-public.gouv.fr — F34913 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Le taux des prélèvements sociaux sur les revenus de placements passe à 18,6 % à compter du 1er janvier 2026. »

Calculation assumptions

• The election for the progressive scale is made once (box 2OP) and covers ALL the household's investment income and securities capital gains for the year: interest, shareholder current-account income, disposal gains. This engine reasons on the dividend entered alone — an election that looks favourable here may prove costly once the household's other income is added, and it cannot be reversed once the return has been assessed.
• The marginal band is taken as entered: the engine does not recompute the scale over the household's whole income, and does not anticipate the move into a higher band that the dividend itself may trigger. For the full scale, use the income tax calculator.
• The deductible share of the general social contribution is not a tax credit: it is a charge subtracted from total income, whose saving is estimated here at the same marginal band. It is deducted from the income of the year in which the contribution is paid; on a dividend, that contribution being withheld at source when the dividend is paid, the saving is carried to the same year as the dividend. A different marginal band in the year of deduction would change the actual saving.
• Ordinary regime of a resident individual shareholder, on dividends of a company subject to corporation tax: excluding the deduction of actual costs and expenses, the exceptional levy on high incomes, securities held in a plan d'épargne en actions, non-residents, and the share of dividends brought back into the social contribution base of a self-employed manager.