This calculator applies the two regimes open to a shareholder who pays themselves dividends under French law: the 12.8% flat-rate levy and the option for the progressive income tax scale. The social levies applied are 18.6%, the CSG having been raised to 10.6% by Law no. 2026-534 of 25 June 2026. The total is therefore 31.4%, and no longer 30%.
The amount resolved on by the shareholders, before any deduction.
This calculator does not determine your tax band: it applies the rate you enter. It appears on your latest French tax assessment.
Applies by default, with no election to make.
An express, global election made in the tax return.
At a marginal rate of 30%, the flat-rate levy leaves EUR 316 more than the option for the progressive scale.
This result is an order of magnitude, not legal advice: it takes no account of your family quotient, your other income, your status as a company director or the collection arrangements. The firm accepts no liability for a decision taken on the basis of this calculation alone.
The two regimes break even at a marginal rate of 24.06%: below that rate the option for the progressive scale leaves more, above it the flat-rate levy does. That threshold does not depend on the rate of social levies, which is the same in both branches, but solely on the ratio between the 12.8 points of flat-rate tax and the 53.2% basis that survives on the scale after the 40% allowance and the deduction of 6.8 points of CSG.
Read further Flat tax 2026: 31.4% on dividends, and what the PEA losesThe firm reviews the trade-off between distribution, remuneration and retained earnings in the light of your situation and the form of your company. An initial 10-minute discussion makes it possible to frame your question and decide what to do with it.
