Can I choose the progressive barème instead?

Yes, but the choice is global for the year: it covers all your investment income, not just this dividend. It comes with a partial allowance on dividends, so it can win at low household income and lose at higher income.

Is the flat tax withheld at source?

Yes. The company withholds it when it pays the dividend, and the amount is settled through your income tax return, so there is nothing to set aside afterwards.

Does it apply the same way to a SASU and an EURL?

The dividend levy is the same. What differs is the social treatment of a gérant majoritaire in an EURL, where part of the distribution can attract social contributions — worth confirming with your accountant for your exact structure.

How much is left of your dividend after the flat tax?

The PFU is a single flat levy on dividends, income tax and social levies combined. Enter the gross amount to see the net.

Your numbers

Gross dividend

€

The amount the company distributes before any levy.

Your answer

Net dividend you receive

€27,440

Flat tax withheld: €12,560
Flat rate applied: 31.4%

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A dividend of €40,000 taxed at the flat rate of 31.4% leaves you €27,440 net. The levy comes to €12,560.

How this is calculated

The flat tax applies one combined rate to the gross dividend, covering both income tax and social levies, and it is withheld at source from the first euro. You may instead elect the progressive barème for all your investment income in a year, which comes with a partial allowance on dividends and can be cheaper at low household income — that option is not modelled here, and it is global, so it affects every investment product you hold. Watch the rate: the flat tax was 30% in total for years — 12.8% income tax plus 17.2% social levies. From 1 January 2026 the social levies rose to 18.6%, taking the total to 31.4%. If you were looking for the 30% figure, that applies to distributions up to the end of 2025.

Rates and thresholds, tax year 2026

Flat tax (PFU) rate	31.4%
of which income tax	12.8%
of which social levies	18.6%

Rule set verified as of 2026-07-20

Questions people ask

Can I choose the progressive barème instead?: Yes, but the choice is global for the year: it covers all your investment income, not just this dividend. It comes with a partial allowance on dividends, so it can win at low household income and lose at higher income.
Is the flat tax withheld at source?: Yes. The company withholds it when it pays the dividend, and the amount is settled through your income tax return, so there is nothing to set aside afterwards.
Does it apply the same way to a SASU and an EURL?: The dividend levy is the same. What differs is the social treatment of a gérant majoritaire in an EURL, where part of the distribution can attract social contributions — worth confirming with your accountant for your exact structure.

This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.

Fiscalance Editorial · Updated August 5, 2026

Terms used here

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