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A single rate that is nothing of the sort

A way to check what has landed — no marks, no account · 1 section · 154 words · 3 min

Test yourself

Question 1 of 3

What is the overall rate of the single flat-rate levy in 2026?

12.8 %31.4 %18.6 %

Question 2 of 3

What happens if the taxpayer expresses no choice?

Their income is taxed under the progressive scaleTheir income is subject to the single flat-rate levyThe tax authority applies whichever is more favourable

Question 3 of 3

Must Livret A interest be reported?

Yes, it bears social levies onlyNo: it is exempt from tax and from social leviesYes, at the flat rate of 12.8 %

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.