Module 18 min851 wordsFree — no account
A single rate that is nothing of the sort
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 65 words · 1 min
Worked example
Mrs Anselme's 12 000 € of dividends
Income tax at the flat rate: 12 000 × 12.8 % = 1 536 €. Social levies: 12 000 × 18.6 % = 2 232 €. Total withheld: 3 768 €, that is 31.4 % of the sum collected. She keeps 8 232 € net. The rate she had memorised covered only 41 % of the real charge.
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