How are dividends taxed in France?

By default dividends face the prélèvement forfaitaire unique (PFU), a flat 30% on the gross amount: 12.8% income tax plus 17.2% social charges. You can instead opt for the progressive barème, which gives a 40% abatement before income tax but still charges 17.2% social charges on the full gross.

When is the barème option worth it?

The barème usually beats the flat tax for people with a low marginal rate. After the 40% abatement, a 0% or 11% marginal earner pays little income tax, so their total can fall well below 30%. Higher-rate taxpayers normally keep the simpler PFU.

Are dividends in a PEA tax-free?

Dividends from eligible shares held inside a PEA are exempt from income tax once the plan is at least five years old. Social charges of 17.2% still apply when you withdraw, so the effective rate is much lower than the 30% flat tax but not zero.

What is the 12.8% acompte?

A 12.8% non-final advance (acompte) is withheld at source when the dividend is paid, alongside the social charges. It is reconciled against your final liability on your tax return, so you may receive a refund if you chose the barème or are below the threshold.

Is this an exact tax figure?

No, it is an estimate. It does not model the partially deductible CSG you receive the following year under the barème, the low-income exemption from the acompte, or treaty withholding on foreign dividends.

France Dividend Tax Calculator

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This France dividend tax calculator shows exactly how much of a dividend you keep after French tax, and lets you compare the three routes: the default 30% flat tax (PFU), the progressive barème with its 40% abatement, and the PEA exemption for long-held plans.

How it works

Every route separates income tax from the 17.2% social charges (prélèvements sociaux), which apply to the full gross dividend in all cases except none.

PFU flat tax — the default. 12.8% income tax + 17.2% social charges = a flat 30% on the gross, with no abatement.
Barème option — a 40% abatement reduces the income-tax base to 60% of the dividend, taxed at your marginal rate (0%, 11%, 30%, 41% or 45%). Social charges still apply to the full gross.
PEA (5+ years) — no income tax on the dividend, only the 17.2% social charges on withdrawal.

A 12.8% advance (acompte) is withheld at source and reconciled on your return.

Example

On a EUR 10,000 gross dividend under the PFU, income tax is EUR 1,280 and social charges EUR 1,720 — total EUR 3,000, leaving EUR 7,000 net. Under the barème with an 11% marginal rate, the income-tax base is EUR 6,000, so income tax is just EUR 660; with EUR 1,720 social charges the total is EUR 2,380 and you keep EUR 7,620 — better than the flat tax for that earner.

Notes

This is an estimate. It omits the partially deductible CSG you reclaim the following year under the barème, the low-income exemption from the acompte, and foreign-dividend treaty withholding. Use it to compare regimes, then confirm with your accountant.