Taxation of dividends received by shareholders
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Dividends received by members are taxable to income tax (IR) or business tax (IS) depending on the member's tax regime. The rules are different depending on whether the partner is a natural person or a legal person (business). The tax system of the business that distributes dividends also has an impact. Dividends may be taxed either only at the level of the shareholders or at the level of both the distributing business and the shareholders.
Associate natural person
When a business subject to business tax (IS) makes profits, the partners can decide in general assembly from distribute a portion of these profits to partners. Distributed profits are called dividends.
In a business subject to income tax (IR)However, there are no dividends per se. Indeed, the profit from the business is not taxed at the level of the business but at the level of the members for the share which corresponds to the number of shares held. Dividends are included in the benefit imposed at the level of the partner. Thus, there is no distribution of profit in the form of dividends.
The taxation of dividends depends on the tax regime of the business that distributes them:
- Business subject to income tax (IR) : the benefit of the business is subject to the IR at the level of the partners. Each partner is taxed on the share of profits that corresponds to the percentage of shares he holds in the business. Dividends are included in the profit.
- Business subject to business tax (IS) : dividends are first taxed at the business level at the IS as profits. Then they are taxed at the income tax level of the partners for the share that corresponds to the percentage of shares held.
Business subject to IR
When the business is subject to the RI, the profit is taxed at the income tax level of the partners. Dividends are included in the share of profit that corresponds to the number of shares that the partner holds in the business.
The taxation of profits depends on the type of activity business:
- Commercial or craft activity : profits are taxed in the category of industrial and commercial benefits BIC
- Liberal activity : profits are taxed in the category of non-commercial profits (BNC).
Business subject to SI
1. At business level
The profits (including dividends) of the business are subject to the IS. Whether distributed or not, they are not deductible from the outcome of the business.
They shall be subject to one of the following schemes:
- Business with a duty-free turnover of less than €10 million and of which the capital held in 75% by natural persons shall be paid in full: application of the 15% until €42,500 of profits. Beyond that, the rate goes to 25%.
- Other companies: application of the 25%.
To learn more about business tax, you can visit our dossier on the subject.
2. At the level of members
Dividends are subject to income tax (IR) at the partner level.
Initially, a non-withholding flat-rate levy (NTFP) from 12.8% is applied to the gross amount of dividends. The amount is deducted by the institution responsible for paying the dividends to the member at the time of the payment of the dividends.
This levy constitutes a tax deposit on income. It is only at the time of the return of income for the year corresponding to the payment of the dividends that they will be taxed.
The partner can request to be exempt from the flat-rate non-discharge levy if it meets any of the following conditions:
- If he is alone: the reference tax income of the partner of the penultimate year compared to the payment of the deposit was less than €50,000
- If married or past: the reference tax income of the partner of the penultimate year compared to the payment of the deposit was less than €75,000.
They must apply to their financial institution for an exemption no later than 30 November of the preceding year the payment of income. He must attach to his application for exemption a sworn statement in which he indicates that he meets the income conditions.
It has the choice between 2 methods of taxation: Single flat-rate levy (PFU) or the progressive scale of income tax :
Single flat-rate levy (PFU)
The single flat-rate levy (SSF) is equal to 30% : it is composed of a rate at 12.8% corresponding to income tax and a rate of 17.2% corresponding to social security contributions.
Since the NTFP is equal to the UTP, the deposit paid by the payment institution at the time of the payment of the dividends to the member covers the amount of taxation of the amounts received by the member in the category of income from movable capital.
RI progressive scale
The partner must opt for his dividends to be subject to the progressive income tax scale.
To opt, it must tick the box 2OP of cerfa form 2042 at the time of his tax return.
Where dividends are taxed according to the progressive scale, a abatement of 40% is applied upstream. In other words 40% dividends are not subject to the progressive scale of income tax. This allowance does not apply to all income in the category of income from movable capital.
Please note
If it decides to opt for its dividends to be taxed at the progressive scale, the option applies to all amounts received in the category of income from movable capital and capital gains on the sale of transferable securities (interest on shareholders' current accounts, etc.).
Once the option is taken, the dividends are included in the income taxed in the progressive scaleof the associate. If he has other taxable income on the progressive income tax scale, all his income is added up to be taxed together on the progressive scale.
A reduction of 10% is applied to that pre-tax income to take account of business expenses associated currents. These include, for example, travel expenses between home and work, catering expenses at the workplace.
Please note
The partner may opt for the abatement of 10%, his professional expenses are deducted for their actual amount. However, he must keep all the proof of his professional expenses.
Depending on the amount of income, the tax administration applies the following progressive scale:
Warning
Pending the adoption of a budget for 2026, a special law no. 2025-1316 of 26 december 2025 ensures the operation of public services. It extends the 2025 budget provisions until the adoption of a 2026 budget law.
In the context of the parliamentary debates on the 2026 budget, the freezing of income is envisaged, with the exception of the first tranche (rate of 11% ), the upper limit of which would be increased by €11,497 à €11,612 in order to index it to inflation. At this stage, therefore, this development does not constitute a legislative provision in force.
In the meantime, the information presented in this sheet remains valid.
Income bands | Tax rate of income bracket |
|---|---|
Up to €11,497 | 0% |
From €11,498 à €29,315 | 11% |
From €29,316 à €83,823 | 30% |
From €83,824 à €180,294 | 41% |
More than €180,294 | 45% |
Once each of the rates is applied to the different tranches covered by the income of the partner, a single rate is determined and applied each month. Taxes are then levied at source by the tax authorities.
To learn more about withholding tax, you can consult the dedicated sheet.
FYI
The flat-rate non-withholding tax (NTFP) is not necessarily equal to the amount of the tax on the progressive scale of the income from movable capital of the partner. If the deposit paid is greater than the amount of tax, the excess is refunded to the partner.
A partner who receives dividends must declare the amounts received at the time of his income tax return for the year in which he received the dividends. Under the business tax regime, dividends are not reported in the same way.
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Business subject to income tax (IR)
The business and the partners do not declare the dividends but the profit realized.
The business must declare its profits and the partners must declare their share of profits. The reporting varies depending on the type of profit: BIC: titleContent or NCB: titleContent.
Industrial and Commercial Benefits (BIC)
Profit reporting varies according to the tax regime of the business: simplified real regime or normal real regime.
Simplified real regime
The annual turnover excluding tax (VAT) of the business is between €188,700 and €840,000.
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must report its findings with the form no. 2031 and the bundle of Annex Tables 2033-A to 2033-G.
This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
It must send its declaration of result either by EDI-TDFC procedure, or on the online tax account for professionals (EFI mode).
The partner must declare his share of the profits of the business for the year 2024 when annual return of income for the year 2024, done in May/June 2025.
The amount must be indicated on the cerfa form n° 2042-C-PRO under “professional industrial and commercial income”.
He must make his declaration online on impôt.gouv.fr via his particular space :
Taxes: access to your space Private
The period during which the partner must declare his taxes varies according to the department in which he lives. We provide a simulator to know directly this date by informing his department of residence:
Normal real speed
The annual turnover excluding tax (CAHT) of the business is greater than €840,000.
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must report its findings with the form no. 2031 and the Annex Tables 2050, 2051, 2052, 2053, 2059-F and 2059-G. This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
It must send its declaration of result by the EDI-TDFC procedure.
The partner must declare his share of the profits of the business for the year 2024 when annual return of income for the year 2024, done in May/June 2025.
The amount must be indicated on the cerfa form n° 2042-C-PRO under “professional industrial and commercial income”.
He must make his declaration online on impôt.gouv.fr via his particular space :
Taxes: access to your space Private
The period during which the partner must declare his taxes varies according to the department in which he lives. We provide a simulator to know directly this date by informing his department of residence:
Non-Commercial Earnings (NCB)
The business must report its findings with the form NCB 2035 income statement and Annexes 2035 A and 2035 B.
She has to do it at most late 15 days after on 2e working day after 1er May by the EDI-TDFC procedure or on the online tax account for professionals (EFI mode) .
The business must also attach using the Form No. 2035-AS-SD the list of persons holding at least 10% of its capital. The following information should be specified:
- Each natural person: number of shares held, holding rate, surname, first names, address, date and place of birth
- Each business: number of units or shares held, ownership ratio, company name, address and Siret
It must also provide a list of its subsidiaries and their holdings, specifying for each of them the holding rate and its Siret number.
The partner must declare his share of the profits of the business for the year 2024 when annual return of income for the year 2024, done in May/June 2025.
The amount must be indicated on the cerfa form n° 2042-C-PRO under “professional non-commercial income”.
He must make his declaration online on impôt.gouv.fr via his particular space :
Taxes: access to your space Private
The period during which the partner must declare his taxes varies according to the department in which he lives. We provide a simulator to know directly this date by informing his department of residence:
Business subject to business tax (IS)
The declaration of dividends varies according to their method of taxation: single flat-rate levy (PFU) or progressive income tax (IR) scale:
Single flat-rate levy (PFU)
The business or financial institution that pays the dividends must inform the tax authorities.
In the 15 days after the month during which the dividends were paid, you must file your return online using the Form 2777-SD :
- Through a agent using the EDI teleprocedure
- On the business account of the site impots.gouv
Online tax account for professionals (EFI mode)
The partner must declare the remuneration he receives for his mandate for the year 2024 at the time of his annual return of income for the year 2024, done in May/June 2025.
The amount of such remuneration shall be indicated in the section ‘ Income from movable capital ” to line (2DC) “Share income and units” of cerfa form 2042
He must make his declaration online on impôt.gouv.fr via his particular space :
Taxes: access to your space Private
FYI
The amount of the deposit paid by the business is pre-filled on the line ‘Non-discharge flat-rate levy already paid’ (2CK) of the game ‘Income from movable capital’ of cerfa form n°2042.
The period during which the partner must declare his taxes varies according to the department in which he lives. We provide a simulator to know directly this date by informing his department of residence:
₪on income
The business or financial institution that pays the dividends must inform the tax authorities.
In the 15 days after the month during which the dividends were paid, you must file your return online using the Form 2777-SD :
- Through a agent using the EDI teleprocedure
- On the business account of the site impots.gouv
Online tax account for professionals (EFI mode)
The partner must also declare the dividends received in 2024 at the time of its annual return of income for the year 2024, done in May/June 2025.
The amount of the dividends must be indicated in the “ Income from movable capital ” to line (2DC) “Share income and units” of cerfa form 2042
He must make his declaration online on impôt.gouv.fr via his Particular space :
Taxes: access to your space Private
FYI
The amount of the deposit paid by the business or payment institution is pre-filled on the line ‘Non-discharge flat-rate levy already paid’ (2CK) of the game ‘Income from movable capital’ of cerfa form n°2042.
The period during which the partner must declare his taxes varies according to the department in which he lives. We provide a simulator to know directly this date by informing his department of residence:
Partner legal entity (business)
Where a business subject to business tax makes a profit, the members may decide to general assembly from distribute a portion of these profits to partners. Distributed profits are called dividends.
In a business subject to income tax, there are no dividends per se. Indeed, the benefit of the business is not taxed at business level but at the level of associates for the share corresponding to the number of shares held. Dividends are included in the benefit imposed at the level of the partner. Thus, there is no distribution of profit in the form of dividends.
The taxation of dividends depends on the tax regime of the business that distributes them:
- Business subject to income tax (IR) : the profit of the business is subject to income tax at the level of the partners. Each partner is taxed on the share of profits that corresponds to the percentage of shares he holds in the business. Dividends are included in the profit.
- Business subject to business tax (IS) : dividends are taxed for the first time at the level of the business tax business as profits. Then they are taxed at the income or business tax level of the partners for the share that corresponds to the percentage of shares held.
The associated business that receives dividends may benefit from an exemption from 95% the amount of dividends. In other words, alone 5% dividends are subject to tax.
In order to benefit from this exemption, the associated business must meet one of the following conditions:
- Hold at least 5% of the capital of the business which distributes the dividends during at least 2 years
- Be controlled by one or more non-profit organizations and hold at least 2.5% of the capital of which 5% voting rights in the business during at least 5 years.
For more information, you can consult the dedicated Bofip page.
Business subject to income tax (IR)
When the business is subject to income tax, the profit is taxed at associate level.
They are taxed according to the tax regime of the associated business:
- If the associated business is subject to income tax (IR), dividends are included in the profit of the associated business and taxed at the level of the members.
- If the associated business is subject to business tax (IS), the dividends are included in the profit of the associated business and subject to business tax.
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Associated business subject to IR
When the distributing business is subject to income tax, the profit is taxed at the income tax level of the partners. Dividends are included in the share of profits that corresponds to the percentage of shares that the partner holds in the business.
The taxation of profits depends on the type of activity of the associated business:
- Commercial or craft activity : profits are taxed in the category of industrial and commercial benefits BIC
- Liberal activity : profits are taxed in the category of non-commercial profits (BNC).
Associated business submitted the SI
Dividends received by the associated business are included in its profits and they are taxed on businesses.
They shall be subject to one of the following schemes:
- Business with a duty-free turnover of less than €10 million and of which the capital held in 75% by natural persons shall be paid in full: application of the 15% until €42,500 of profits. Beyond that, the rate goes to 25%.
- Other business: application of the 25%.
Business subject to SI
1. At business level
The profits (including dividends) of the business are subject to business tax. Whether distributed or not, they are not deductible from the outcome of the business.
They shall be subject to one of the following schemes:
- Business with a duty-free turnover of less than €10 million and of which the capital held in 75% by natural persons shall be paid in full: application of the 15% until €42,500 of profits. Beyond that, the rate goes to 25%.
- Other business: application of the 25%.
To learn more about business tax, you can visit our dossier on the subject.
2. At the level of members
They are also taxed at the level of partners.
Where the partner is a business, they shall be taxed according to the tax regime of the associated business:
- If the business is subject to income tax (IR), dividends are included in the business' profit and taxed at the level of the members.
- If the business is subject to business tax (IS), the dividends are included in the business' profit and subject to business tax.
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Associated business subject to IR
When the business is subject to income tax, the profit is taxed at the income tax level of the partners. Dividends are included in the share of profits that corresponds to the percentage of shares that the partner holds in the business.
The taxation of profits depends on the type of activity business:
- Commercial or craft activity : profits are taxed in the category of industrial and commercial benefits BIC
- Liberal activity : profits are taxed in the category of non-commercial profits (BNC).
Associated business submitted the SI
The dividends received by the associated business are included in its profits and are taxed on businesses.
They shall be subject to one of the following schemes:
- Business with a duty-free turnover of less than €10 million and of which the capital held in 75% by natural persons shall be paid in full: application of the15% until €42,500 of profits. Beyond that, the rate goes to 25%.
- Other business: application of the 25%.
A partner who receives dividends must report the amounts received at the time of his income tax return for the year in which he received the dividends. The rules for the declaration of dividends vary depending on the tax regime of the business distributing the dividends.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Business subject to income tax (IR)
The business and the partners do not declare the dividends but profit realized. The business must declare its profits and the partners must declare their share of profits. The applicable rules depend on the tax regime of the business:
Associated business subject to IR
The dividends of the business are included in the profit of the associated business, which is taxed at the level of its partners.
The associated business only has to make its income statement in which it declares its profits (including dividends received). The income statement varies according to the profits that the associated business makes: BIC: titleContent or NCB: titleContent.
Industrial and Commercial Benefits (BIC)
Profit reporting varies depending on the tax regime applied to it: simplified real regime or normal real regime.
The annual turnover excluding tax (VAT) of the business is between €188,700 and €840,000.
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must report its findings with the form no. 2031 and the bundle of Annex Tables 2033-A to 2033-G.
This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
It must send its declaration of result either by EDI-TDFC procedure, or on the online tax account for professionals (EFI mode).
The annual turnover excluding tax (CAHT) of the business is greater than €840,000.
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must report its findings with the form no. 2031 and the Annex Tables 2050, 2051, 2052, 2053, 2059-F and 2059-G. This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
It must send its declaration of result by the EDI-TDFC procedure.
Non-Commercial Earnings (NCB)
The business must report its findings with the form NCB 2035 income statement and Annexes 2035 A and 2035 B.
She has to do it at most late 15 days after on 2e working day after 1er May by the EDI-TDFC procedure or on the online tax account for professionals (EFI mode) .
The business must also attach using the Form No. 2035-AS-SD the list of persons holding at least 10% of its capital. The following information should be specified:
- Each natural person: number of shares held, holding rate, surname, first names, address, date and place of birth
- Each business: number of units or shares held, ownership ratio, company name, address and SIRET
It must also provide a list of its subsidiaries and their holdings, specifying for each of them the holding rate and its Siret number.
Associated business subject to SI
The dividends of the business are included in the profit of the associated business. It reports its profits at the time of its income statement.
The deadline for filing the results report depends on the closing date of the accounting year. Some companies close their accounting year on 31 December while others close on another date. Specific rules exist when the business is new or when it ceases its activity.
Closing as at 31 December N-1
The rules for reporting income vary depending on the business’s tax regime: simplified real regime or ordinary real regime.
The business achieves one of the following sales excluding VAT:
- For trade and housing supply activities: between €188,700 and €840,000
- For service delivery activities and furnished rentals: between €77,700 and €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax book 2033-A-SD to 2033-G-SD) no later than 2e working day after 1er May. ;
The declaration of results must be made by dematerialized channel in one of the following ways:
- Mode EDI-TDFC, through an EDI partner
- EFI mode, i.e. directly from the subscriber area on the website impots.gouv.fr
The business achieves one of the following sales excluding tax:
- For trade and housing supply activities: turnover greater than €840,000
- For service provision activities and furnished rentals: turnover greater than €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax package No 2050 to 2059 G no later than 2e working day after 1er May.
The declaration of results must be made by dematerialized channel in EDI-TDFC mode through an EDI partner.
FYI
The tax authorities grant an additional period of 15 days in the case of teletransmission.
Closing on a date other than 31 December
The business achieves one of the following sales excluding VAT:
- For trade and housing supply activities: between €188,700 and €840,000
- For service delivery activities and furnished rentals: €77,700 between and €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax book 2033-A-SD to 2033-G-SD) no later than 3 months after the end of the financial year
The declaration of results must be made by dematerialized channel in one of the following ways:
- Mode EDI-TDFC, through an EDI partner
- EFI mode, i.e. directly from the subscriber area on the website impots.gouv.fr
The business achieves one of the following sales excluding tax:
- For trade and housing supply activities: turnover greater than €840,000
- For service provision activities and furnished rentals: turnover greater than €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax package No 2050 to 2059 G not more than 3 months after the end of the financial year.
The declaration of results must be made by dematerialized channel in EDI-TDFC mode through an EDI partner.
FYI
The tax authorities grant an additional period of 15 days in the case of teletransmission.
Business subject to business tax (IS)
The method of declaring dividends differs depending on the tax regime of the associated business.
The business that distributes the dividends must declare its income. For more information on reporting the outcomes of a business to the SI, please visit the dedicated sheet.
Associated business subject to IR
The dividends of the business are included in the profit of the associated business, which is taxed at the level of its partners.
The associated business only has to make its income statement in which it declares its profits (including dividends received). The income statement varies according to the profits that the associated business makes: BIC: titleContent or NCB: titleContent.
Industrial and Commercial Benefits (BIC)
The declaration of profits varies according to the tax system applied to it: simplified real system or normal real system:
The annual turnover excluding tax (VAT) of the business is between €188,700 and €840,000.
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must report its findings with the form no. 2031 and the bundle of Annex Tables 2033-A to 2033-G.
This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
It must send its declaration of result either by EDI-TDFC procedure, or on the online tax account for professionals (EFI mode).
The annual turnover excluding tax (CAHT) of the business is greater than €840,000.
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must report its findings with the form no. 2031 and the Annex Tables 2050, 2051, 2052, 2053, 2059-F and 2059-G. This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
It must send its declaration of result by the EDI-TDFC procedure.
Non-Commercial Earnings (NCB)
The business must report its findings with the form NCB 2035 income statement and Annexes 2035 A and 2035 B.
She has to do it at most late 15 days after on 2e working day after 1er May by the EDI-TDFC procedure or on the online tax account for professionals (EFI mode) .
The business must also attach using the Form No. 2035-AS-SD the list of persons holding at least 10% of its capital. The following information should be specified:
- Each natural person: number of shares held, holding rate, surname, first names, address, date and place of birth
- Each business: number of units or shares held, ownership ratio, company name, address and Siret
It must also provide a list of its subsidiaries and their holdings, specifying for each of them the holding rate and its Siret number.
Associated business subject to SI
The dividends of the business are included in the profit of the associated business. It reports its profits at the time of its income statement.
The deadline for filing the results report depends on the closing date of the accounting year. Some companies close their accounting year on 31 December while others close on another date. Specific rules exist when the business is new or when it ceases its activity.
Closing as at 31 December N-1
The rules for reporting income vary depending on the business’s tax regime: simplified real regime or ordinary real regime.
The business achieves one of the following sales excluding VAT:
- For trade and housing supply activities: between €188,700and €840,000
- For service delivery activities and furnished rentals: between €77,700 and €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax book 2033-A-SD to 2033-G-SD) no later than 2e working day after 1er May.
The declaration of results must be made by dematerialized channel in one of the following ways:
- Mode EDI-TDFC, through an EDI partner
- EFI mode, i.e. directly from the subscriber area on the website impots.gouv.fr
The business achieves one of the following sales excluding tax:
- For trade and housing supply activities: greater than €840,000
- For service provision activities and furnished rentals: greater than €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax package No 2050 to 2059 G no later than 2e working day after 1er May.
The declaration of results must be made by dematerialized channel in EDI-TDFC mode through an EDI partner.
FYI
The tax authorities grant an additional period of 15 days in the case of teletransmission.
Closing on a date other than 31 December
The business achieves one of the following sales excluding VAT:
- For trade and housing supply activities: between €188,700 and €840,000
- For service delivery activities and furnished rentals: between €77,700 and €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax book 2033-A-SD to 2033-G-SD) no later than 3 months after the end of the financial year
The declaration of results must be made by dematerialized channel in one of the following ways:
- Mode EDI-TDFC, through an EDI partner
- EFI mode, i.e. directly from the subscriber area on the website impots.gouv.fr
The business achieves one of the following sales excluding tax:
- For trade and housing supply activities: greater than €840,000
- For service provision activities and furnished rentals: greater than €254,000
Warning
The application thresholds for the simplified real scheme shall be reassessed from 1er January 2026. However, their amount will be set by the Finance Law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
The business must file the Form 2065-SD and the tax package No 2050 to 2059 G not more than 3 months after the end of the financial year.
The declaration of results must be made by dematerialized channel in EDI-TDFC mode through an EDI partner.
FYI
The tax authorities grant an additional period of 15 days in the case of teletransmission.
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Lump-sum non-withholding tax on dividends
Taxation of the liquidation bonus
Taxation of net gains
Dividends and remuneration for the term of office of director (attendance fees)
Directorate-General for Public Finance