Taxation

Evolution of the Single Flat-Rate Levy (SSL)

Publié le 10 février 2026 - Entreprendre Service Public / (Prime Minister)

Formerly set at 30%, the Single Flat-Rate Levy (SSF) is now set at 31.4%. Explanations.

Illustration
Image 1Crédits: tippapatt - stock.adobe.com

The PFU, also called « flat tax », is a tax that applies by default to income from capital (dividends, interest, bonds...)). It includes two elements: income tax and social security contributions (CRDS: titleContent, CSG: titleContentSolidarity levy).

The CSG rate changed by 1.4 points in 1er Since January 2026, the PFU has been composed as follows:

  • 12.8% of income tax ;
  • 18.6% social levies.

At 1er In January 2026, the PFU rate therefore stands at 31.4%.

Please note

It is possible to opt for taxation on the progressive scale of income tax. This is more advantageous if you are not taxable or taxed at 11%.

In addition, this tax offers the following advantages:

  • 40 % dividend allowance;
  • deductibility of part of the CSG;
  • deductibility of costs and charges.

Additional topics

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