France’s flat rate on interest and dividends is 31.4% from 2026
From January 1, 2026 the PFU flat tax consists of 12.8% income tax and 18.6% social contributions (CSG raised from 9.2 to 10.6%, LFSS 2026, art. 12). Livret A, LDDS and LEP are exempt from the PFU; PEL, CEL, assurance-vie and income from unfurnished lettings remain at 17.2% contributions.
What this changes in the calculation
Nothing: the rate is 31.4% for deposits, government bonds, corporate bonds and funds; Livret A is 0%, and a PEA after 5 years pays only the 18.6% contributions.
- Source
- impots.gouv.fr
- Status
- verified
- Published