Module 18 min851 wordsFree — no account
A single rate that is nothing of the sort
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public — Income tax, savings and investment income: the single flat-rate levy comprises 12.8 % of income tax and the social levies, whose rate has been 18.6 % since 1 January 2026, giving an overall rate of 31.4 %; it applies to dividends and profits distributed by companies subject to corporate income tax; absent any expressed choice, income is subject to the single flat-rate levy — verified on September 8, 2026
- Légifrance — French tax code, article 200 A: investment income and net gains on the sale of securities and corporate rights received by individuals resident in France for tax purposes within the meaning of article 4 B are taxed at a flat rate of 12.8 %, the taxpayer being able to elect for taxation under the progressive scale, a global election made when filing the return; version in force since 21 February 2026 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Income tax at the flat rate — 12.8 %
service-public.gouv.fr · 2026 rules - Social levies on investment income — 18.6 %
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Flat tax calculator
Cost the single flat-rate levy on an amount of dividends, interest or capital gains.
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.