Taxing your investment income
The single flat-rate levy split into its two tiers — 12.8 % of income tax and 18.6 % of social levies —, the two reduced 17.2 % rates that survive, and the election for the progressive scale worth 833.76 € in the 11 % band. Three modules on 12 000 € of dividends. All the prose is free to read; the case study and quizzes are sold.
Foundational3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing my income tax return· Step 4 of 12· Next step: Family quotient calculator: tax shares and capping
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By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Break the flat-rate levy down into its two tiers.
- Remember the overall rate that applies by default to investment income.
- Identify the income subject to the flat-rate levy.
- Understand that the flat rate is a default regime, not a compulsory one.
- Cost the levy due on a given amount of dividends.
- Break the 18.6 % down into its three contributions.
- Identify the income that keeps the reduced rate of 17.2 %.
- Place the deductible fraction of the general social contribution and the condition that opens it.
- Tell a deductible levy from one that is definitively lost.
- Spot the investments entirely exempt from social levies.
- State the three advantages opened by electing the progressive scale.
- Place the marginal band from which the flat rate becomes preferable again.
- Understand the global nature of the election, and its reach.
- Tell the withholding, which is an instalment, from the final tax.
- Claim the exemption from the instalment where the income thresholds allow.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountA single rate that is nothing of the sortWhat you will be able to do
- Break the flat-rate levy down into its two tiers.
- Remember the overall rate that applies by default to investment income.
- Identify the income subject to the flat-rate levy.
- Understand that the flat rate is a default regime, not a compulsory one.
- Cost the levy due on a given amount of dividends.
- Module 29 minIncluded in the full course18.6 %, except when it is 17.2 %What you will be able to do
- Break the 18.6 % down into its three contributions.
- Identify the income that keeps the reduced rate of 17.2 %.
- Place the deductible fraction of the general social contribution and the condition that opens it.
- Tell a deductible levy from one that is definitively lost.
- Spot the investments entirely exempt from social levies.
- Module 39 minIncluded in the full courseThe election worth 834 €, and the instalment you can declineWhat you will be able to do
- State the three advantages opened by electing the progressive scale.
- Place the marginal band from which the flat rate becomes preferable again.
- Understand the global nature of the election, and its reach.
- Tell the withholding, which is an instalment, from the final tax.
- Claim the exemption from the instalment where the income thresholds allow.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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