Calculate the 30% flat tax (PFU) on dividends or compare with the progressive income tax scale.
You save with Progressive Scale: 4 235,00 €
What is the PFU (Prélèvement Forfaitaire Unique)?
The PFU, also known as the "flat tax," is a single levy of 30% on investment income including dividends, interest, and capital gains. It comprises 12.8% income tax and 17.2% social contributions. It is the default taxation method since 2018.
When should I choose the progressive scale instead?
The progressive scale may be advantageous if your marginal tax rate is below 12.8% (i.e., you are in the 0% or 11% bracket). With progressive taxation, you benefit from a 40% abatement on dividends, but this choice applies to ALL your investment income for the year, not just dividends.
How are dividends taxed in a SARL vs SAS?
In a SAS/SASU, all dividends are subject to the PFU (or progressive scale). In a SARL, dividends exceeding 10% of share capital + current account are also subject to social contributions (~45%) for the gérant majoritaire, making the effective rate much higher.
Are social contributions always 17.2%?
Yes, regardless of whether you choose the PFU or progressive scale, the social contributions on dividends are always 17.2%. This comprises CSG (9.2%), CRDS (0.5%), and other social levies (7.5%). With the progressive scale, 6.8% of CSG is deductible from taxable income.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How dividends are taxed under the PFU flat tax and the optional barème progressif
What is the standard tax rate on dividends?
Dividends are taxed at the PFU (Prélèvement Forfaitaire Unique) of 30%: 12.8% income tax plus 17.2% social charges (CSG/CRDS). On €10,000 of dividends, you pay €3,000. The PFU is applied by default — your bank or company withholds it when the dividend is paid.
When is the barème progressif better than the PFU?
You can opt for the barème progressif instead of the PFU. Under this option, you get a 40% abatement on dividends, so only 60% is taxed. If your marginal tax bracket is 11% or lower, this is usually cheaper. On €10,000 of dividends: PFU = €1,280 income tax. Barème at 11% = €660 income tax (11% of €6,000). You still pay 17.2% social charges either way.
What social charges apply to dividends from a SARL?
For gérants majoritaires of a SARL, dividends above 10% of (share capital + current account + share premium) are subject to TNS social charges of about 45% instead of 17.2% CSG/CRDS. If the company has €10,000 in capital and you take €15,000 in dividends, only €1,000 benefits from the 17.2% rate — the other €14,000 is hit by full social charges.
Are SAS dividends treated differently?
Yes. SAS/SASU dividends are never subject to TNS social charges, regardless of the amount. They always pay only 17.2% social charges (CSG/CRDS). This is one reason many French entrepreneurs prefer the SAS over the SARL for dividend-heavy strategies. However, the salary of a SAS président carries higher employer charges (about 80% vs 45% for a SARL gérant).
How do you declare dividends on your tax return?
Under the PFU, dividends go in box 2DC of your déclaration de revenus. The 12.8% income tax portion goes in box 2CK (already withheld). If you opt for the barème progressif, tick box 2OP. The 40% abatement is applied automatically. Social charges (17.2%) are always due regardless of which option you choose.
Can you reduce dividend tax with a PEA?
Yes. Dividends received within a PEA (Plan d'Épargne en Actions) are not taxed as long as you keep the money in the plan. After 5 years, withdrawals are exempt from income tax — you only pay 17.2% social charges on the gains. The PEA has a contribution limit of €150,000. It only works for European shares, not your own SARL or SAS dividends.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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