Form 2074 — gains on disposals of shares and company units
Form 2074 is the annex to the income tax return that details the year's gains or losses on disposals of securities, company shares and similar rights — shares, SARL units, PEA closures — and whose totals are carried to form 2042-C, section "Plus-values et gains divers" (or "Gains de cession de valeurs mobilières" at step 3 online). You need not fill it in if your bank fully computed the gain or loss. The gain is taxed under the 31.4 % single flat tax (12.8 % income tax and 18.6 % social levies), unless the progressive scale is elected; a loss is set off against gains of the same kind of the year, then of the following ten years.
Up to date for 2026 — verified on September 11, 2026Official form2074Guide: about 40 min
This content is part of the path: Selling my shares in a company· Step 6 of 6· Last step of the path
Deadlines
- With the income tax return
- Annex 2074 is attached to the income tax return of the year of disposal; its totals are carried to the 2042-C, online at step 3.
Documents to prepare
- For each disposal: nature of securities, purchase and sale dates and prices, costs
- Form 2759 filed for a sale of units not recorded in a deed
- Losses of the previous ten years not yet set off
- Financial institution's statement, if it computed all or part of the gains
You download it from the official site — we never re-host a public document.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Managers and shareholders selling SARL units or unlisted SAS shares — the sale itself is reported on form 2759, the gain on form 2074
- Individuals selling securities outside a bank securities account, or whose institution did not fully compute the gain or loss
- Holders of a PEA closed before five years, or of securities acquired before 2018 electing the scale with the holding-period allowance
Worked example
Example: Karim sells his SARL units to his partner
Karim, a manager, sells on 10 March 2025 to his partner the 40 SARL units he had subscribed for €20,000 in 2019, for €65,000. The sale, not recorded in a deed, is reported within the month on form 2759 with its registration duties. In spring 2026, as no bank computed the gain, he fills in form 2074: type of securities, purchase and sale dates and prices, gain of €45,000. The total is carried to the 2042-C; under the 31.4 % single flat tax, income tax and social levies are assessed on €45,000. As the securities were acquired after 1 January 2018, the holding-period allowance does not apply, even under the scale election — the calculator linked to this page compares both options.
How to fill it in, step by step
- Check whether your financial institution fully computed the gain or loss: if so, form 2074 need not be filled in, and you carry the amounts it reports to you directly.
- For each disposal, note the type of securities, purchase and sale dates, purchase and sale prices and costs: this is what form 2074 asks line by line.
- Set the year's losses off against gains of the same kind, then the losses carried forward from the previous ten years starting with the oldest; any excess is carried forward for ten years.
- If you elect the progressive scale and the securities were acquired before 1 January 2018, compute the holding-period allowance — on form 2074-ABT if there is no loss; social levies remain due on the full amount.
- If your gains and losses were computed by your banks, use form 2074-CMV to net them and, where relevant, compute the allowance.
- Carry the totals to the 2042-C, section "Plus-values et gains divers" (online: "Gains de cession de valeurs mobilières", step 3), and attach the 2074 to the return.
The form, line by line
- Nature of securities and dates
- Shares, company units, similar securities, PEA closure: each disposal carries its nature, its purchase and sale dates — the holding period decides whether an allowance applies.
- Sale price and acquisition price
- Sale price and purchase price, costs included: their difference is the gain or loss of the line. For units subscribed at incorporation, the acquisition price is the amount subscribed.
- Losses set off and carried forward
- The year's losses are deducted first, then those of the previous ten years, oldest first. A loss is never deducted from overall income.
- Holding-period allowance (2074-ABT)
- Reserved to securities acquired before 1 January 2018 and to the scale election; it reduces the gain taxable to income tax, not the social levies.
Good to know
- In general, the financial institution managing your securities computes your gains and losses: form 2074 is for when it does not — unlisted company units, sales between partners, securities held directly.
- For 2026 income reported in 2027, you will be able to withdraw the election for the progressive scale if it turns out unfavourable, within the claim period or during an audit.
- The sale of company units not recorded in a deed is also reported within the month on form 2759, with registration duties: two forms, two taxes, one transaction.
- The 2026 edition is the latest served by the official page, read on 11 September 2026, with notices 2074-NOT and 2074-NOT-BIS.
Common mistakes
- Filling in form 2074 when the bank computed everything, or not filling it in when it computed nothing — that computation decides.
- Deducting a loss from overall income: it is only set off against gains of the same kind.
- Applying the holding-period allowance to securities acquired after 2017, or to social levies.
- Forgetting form 2759 for the sale of units itself, or carrying the totals elsewhere than the 2042-C.
Frequently asked questions
Must I fill in form 2074 if my bank computed my gain?
No: you need not fill in form 2074 if the gain or loss was fully computed by your bank or financial institution. You then carry the amounts it reports to you.
How is the gain taxed?
Under the 31.4 % single flat tax — 12.8 % income tax and 18.6 % social levies. You may choose the progressive scale; the 18.6 % social levies remain due, and a holding-period allowance may apply to securities acquired before 2018.
Where are the totals of form 2074 carried?
To the 2042-C, section "Plus-values et gains divers", or section "Gains de cession de valeurs mobilières" at step 3 of the online return.
What happens to an unused loss?
It is set off against gains of the same kind of the following ten years, starting with the oldest losses; it is never deducted from overall income.
Go further
Official sources
- impots.gouv.fr — Form 2074, declaration of gains or losses (2026 edition, the latest the page serves, with notices 2074-NOT and 2074-NOT-BIS): disposals of securities, company shares, similar securities, PEA closures, MATIF, options markets, warrants and FCIMT units, attached to the income tax return — September 11, 2026
- impots.gouv.fr — I sold shares. Do I have to file a specific declaration?: annex 2074 (type of securities, purchase and sale prices and dates), totals carried to the 2042-C section "Plus-values et gains divers" or "Gains de cession de valeurs mobilières" at step 3 online, exemption if the bank fully computed the gain or loss, 2074-ABT for the allowance without losses, 2074-CMV to net gains and losses computed by banks — September 11, 2026
- service-public.gouv.fr — Taxation of gains on securities, sheet F21618 (verified 15 April 2026): losses deductible from gains of the same kind of the year then of the following ten years, never from overall income; the financial institution generally computes gains and losses; 31.4 % single flat tax (12.8 % + 18.6 %), election for the progressive scale with social levies on the full amount, holding-period allowance reserved to securities acquired before 1 January 2018, election may be withdrawn for 2026 income — September 11, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.