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Dividend tax in France 2026
Dividends are settled by the flat tax: 12.8% income tax plus 18.6% social charges — 31.4% all-in from 2026, taken at source.
You can elect the progressive bands instead, where only 60% of the dividend is taxed (plus full social charges) — but the election is irrevocable for the year and drags all your investment income with it.
At a glance
- top rate
- 31.4% flat (12.8% + 18.6% social)
- entry band
- Progressive option: your band rates on 60% of the dividend
- tax year basis
- Calendar year
- filing deadline
- Withheld at source; trued up in the May–June return
- residency basis
- Covers French and foreign dividends of residents
- regime flag
- Impatriates: 50% of foreign dividends exempt
Rates
How dividends are taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 31.4% | Gross dividend | Default flat tax — 12.8% income tax + 18.6% social charges |
| Band rates on 60% + 18.6% social on 100% | Reduced base | Optional progressive election (irrevocable, covers all investment income for the year) |
| 0% income-tax leg | — | Low earners (under €50,000 single / €75,000 couple) can skip the 12.8% advance withholding |
Thresholds & allowances
- Progressive-route allowance40% of the dividend is exempt
Only under the progressive election; part of the social charge then becomes deductible
Surcharges
- High-income surcharges3% – 4% + 20% minimum rateover Dividends count toward the €250,000/€500,000 thresholds
Residency
Residency trigger
Residents owe the flat tax on dividends from anywhere; the 12.8% leg is usually withheld by the paying bank with social charges alongside.
Non-resident treatment
Non-residents pay a 12.8% final withholding on French dividends (75% if paid to a listed non-cooperative territory); treaties can cut it further.
Notes
- The progressive election only wins if your marginal band is 11% or you have unusually low income — at 30%+ bands the flat tax is cheaper.
- The 40% allowance applies to dividends from companies in the European Economic Area (EEA) and treaty countries when you elect progressive taxation.
- Interest is taxed identically — 31.4% flat — but with lower income thresholds (€25,000/€50,000) for skipping the advance withholding.
FAQ
What is the dividend tax rate in France?
31.4% flat from 2026 — 12.8% income tax plus 18.6% social charges, withheld at source.
Can I pay less than the flat tax on French dividends?
Only by electing the progressive bands, where 60% of the dividend is taxed at your rates — worthwhile mainly below the 30% band, and the choice locks in all your investment income for that year.
Figures: tax years 2025–2026, compiled from public sources. Not tax advice.