# What is the PFU flat tax on dividends in France?

Last updated: 27 October 2026
Country: France
Category: tax

**Quick answer:** The PFU is 31.4% in 2026: 12.8% income tax and 18.6% social levies. You can opt for the income tax scale with a 40% abattement, and the 18.6% levies still apply.

## Detailed explanation

## The rates

The PFU rose from 30% to 31.4% in 2026 because the CSG on capital income went to 10.6%. The 2026 scale (2025 income) is 0% to EUR 11,600, 11% to EUR 29,579, 30% to EUR 84,577, 41% to EUR 181,917 and 45% above.

## Before the dividend

A dividend needs distributable profit after the AGO approves the accounts, paid within 9 months of year-end. The legal reserve takes 5% of profit until it reaches 10% of share capital.

## SARL and EURL

A majority gérant's dividends above 10% of capital, premium and current-account balances bear TNS contributions. The SAS président's dividends do not.

## How Finn helps

Finn computes the PFU and the scale and shows the net.

Source: https://entreprendre.service-public.gouv.fr/actualites/A18796

## Real-world examples

### EUR 10,000 dividend

Under the PFU, EUR 3,140 of tax and levies and EUR 6,860 net.

## Common mistakes to avoid

- Paying a dividend before the AGO
- Forgetting the 10% rule in an SARL

## Frequently asked questions

### Which option is cheaper?

It depends on your other income. Finn shows both.

## Practical tips

- Pay dividends after the AGO and within 9 months

## Related questions

- [SAS or SARL: how is the owner paid in France?](https://accounts-os.com/fr/questions/sas-or-sarl-how-is-the-owner-paid)